The Impacts and Countermeasures of levying Carbon Tax in China under Low-carbon Economy

With the intensification of the global climate anomalies, carbon dioxide has become an increasing concern as the major cause of global warming. Levying carbon tax is not only the economic mean to combat global warming, but also one of the important strategies to implement energy conservation and the sustainable development. The paper describes the necessity of levying carbon tax and progress of carbon tax at home and abroad, and then analyzes the impact of introduction of tax based on Tax Economics from micro and macro level. Finally, puts forward corresponding countermeasures. (C) 2011 Published by Elsevier Ltd. Selection and peer-review under responsibility of RIUDS