CARBON TAX: ALTERNATIF KEBIJAKAN PENGURANGAN EXTERNAL DISECONOMIES EMISI KARBON
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Abstract
The purpose of this research is to determine the embodiment of carbon tax as an alternative policy to reduce external diseconomies of carbon emissions. This research is a qualitative study using comparative analysis (comparing policies) on the countries that applied carbon tax in the continental regions of Europe, America, and Asia, comprising the countries of Finland, Sweden, Norway, Denmark, France, Ireland, England, Mexico, British Columbia, and Japan. Research data obtained with a library study of various literature with major data sources is the state and trends of carbon pricing report by the worldbank. The research shows that carbon tax is a good policy for addressing external diseconomies of carbon emissions by giving a clear price signal, and potentially transforming households and industrial behavior for decision reduction in high-energy use emissions. In addition, the impact of carbon tax application shows sustainable development and the transformation of the green economy which can serve as low-carbon, resource efficiency and social inclusive, which can serve as a public policy that can improve capital allocation and environmental and social issues for future generations.
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Aisyah, R. N., Majid, J., & Suhartono, S. (2020). CARBON TAX: ALTERNATIF KEBIJAKAN PENGURANGAN EXTERNAL DISECONOMIES EMISI KARBON. ISAFIR: Islamic Accounting and Finance Review, 1(2), 48-66. https://doi.org/10.24252/isafir.v1i2.17603
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References
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Environmental Protection Agency (EPA) U.S. 2016. Climate change indicators: atmospheric concentrations of greenhouse gases, University Press, UK.
Farrahi, M. Reza, F. M. Fereydoun, Cheriet M. 2013. A modified GHG intensity indicator: Toward a Sustainable Global Economy Based on a Carbon Border Tax and Emissions Trading. Energy Policy. 57: 363–380.
Fernando, Y. and Hor, W. L. 2017. Impacts of Energy Management Practices on Energy Efficiency and Carbon Emissions Reduction: a Survey of Malaysian Manufacturing Firms. Resources, Conservation and Recycling, 126(11): 62-73.
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Goulder, L. H., and Parry I. W. H. 2008. Instrument Choice in Environmental Policy. Review of Environmental Economics and Policy, 2(2): 152–174.
Goulder, L.H., and Schneider, S.H., 1999. Induced technological change and the attractiveness of CO2 abatement policies. Resour. Energy Econ., in press.
Goulder, Lawrence H. 1995. Environmental Taxation and the 'Double Dividend’: A Reader's Guide. International Tax and Public Finance, 2(2): 157-183.
Goulder, Lawrence H. 1998. “Environmental Policy Making in a Second-Best Setting,” Journal of Applied Economics, 1(2): 279 328.
Gray, R., Kouhy, R., and Laver S. 1995. Corporate Social and Environment Reporting: A Review of The Literature and A Longitudinal Study of UK Disclosure. Accounting, Auditing, and Accountability Journal, 8(2): 47-77.
Groosman, Britt. 1999. 2500 Pollution Tax. Center for Environmental Economics and Management, 538-568.
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Horowitz, John, Julie-Anne C., H. Hawkins, Laura K., and A. Yuskavage. 2017. Methodology for Analyzing of a Carbon Tax. Working Paper 115, Office of Tax Analysis (OTA).
Ian W. H. Parry, Roberton C. Williams III, and Lawrence H. Goulder, “When CanCarbon Abatement Policies Increase Welfare? The Fundamental Role of Distorted Factor Markets,” Journal of Environmental Economics and Management, vol. 37, no. 1 (January 1999), pp. 52–84,
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International Financial Reporting Standar (IFRS). 2013b. “IAS 37: Provisions, Contingent Liabilities and Contingent Assets.
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Kresna, Muzzar, Ayu Nova L., dan Kurnia Novianti. 2014. Penerapan Pajak Sebagai Instrumen Pengendalian Dampak Negatif Terhadap Lingkungan. Policy Brief, Lembaga Ilmu Pengetahuan Indonesia, 1-8.
Kukuhdsaputro, 2016. Blog Media Belajar. https://kukuhdsaputro.wordpress.com2016/11/25/teori-barang-publik-public-goods-dan-eksternalitas/. Diakses pada tanggal 29 Juni 2019.
Lachapelle, Erick. 2009. What Price Carbon? Theory and Practice of Carbon Taxation in the OECD. Prepared for the 81st Annual Conference of the Canadian Political Science Association, Carleton University: Ottawa.
Lin, B., and Li, X. 2011. The effect of carbon tax on per capita CO2 emissions. Energy policy, 39(9), 5137-5146.
Loewenstein, G., H. Emily H., Hagmann, D. 2019. Nudging out support for a carbon tax. Nature Climate Change. 9(6): 484–489.
Mangkoesoebroto, G. 1993. Ekonomi Publik Edisi 3. BPFE: Yogyakarta.
Mardikanto, Totok. 2014. CSR (Corporate Social Responsibility) (Tanggung Jawab Sosial Perusahaan). Alfabeta: Bandung.
Marron, D., Toddr, E., and Austin, L. 2015, Taxing Carbon: What, Why, and How, Tax Policy Center, Urban Institute & Brooking Institution.
Martinez, L. H. 2005. Post Industrial Revolution Human Activity And Climate Change: Why The United States Must Implement Mandatory Limits On Industrial Greenhouse Gas Emissions. Journal Of Land Use 20: 407-426.
Matsukawa, Isamu. 2004. The Effect of Information on Residential Demand for Electricity. The Energy Journal, 25(1).
McLaughlin, Cr., Ahmed A. E., Thomas G., Aws Al., and Hazem R. G. 2019. Accounting Society's Acceptability of Carbon Taxes: Expectations and Reality.
Metcalf, G. E., and Weisbach, D. 2009. The Design of a Carbon Tax. Harvard Environmental Law Review, 33.
Miller, S., and Vela, M. A. 2013. Are environmentally related taxes effective? IDB Working Paper Series, No. IDB-WP-467.
Ministry of Finance, British Columbia. 2008. Budget and Fiscal Plan. www.bcbudget.gov.bc.ca/2008/bfp/2008/Budget-Fiscal-Plan.pdf. Diakses pada tanggal 7 Juni 2019.
Muhdi, Nurkolis dan S. Widodo. 2017. Teknik Pengambilan Keputusan Dalam Menentukan Model Manajemen Pendidikan Menengah. Jurnal manajemen pendidikan, 4(2): 135-145.
Murray, B., and Rivers N. 2015. British Columbia's revenue-neutral carbon tax: A review of the latest "grand experiment" in environmental policy. Energy Policy. 86: 674–683.
Organisation for Economic Cooperation and Development (OECD). 1997. Evaluating Economic Instruments for Environmental Policy. OECD, Paris.
Organisation for Economic Cooperation and Development (OECD). 1996. Implementation Strategies for Environmental Taxes. OECD, Paris.
Organisation for Economic Cooperation and Development (OECD). 2001. Enviromentally Related Taxes in OECD Countries-Issues and Strategies. OECD, Paris.
Organisation for Economic Cooperation and Development (OECD). 2013. “Climate and Carbon ‐ Aligning Prices and Policies,” OECD Environment Policy Paper.
Pillay, S. S. 2013. The impact of carbon taxation on the triple bottom line of the South African motor vehicle manufacturing industry. International Business & Economics Research Journal, 12(12): 1-10.
Ratnawati, Dian. 2016. Carbon Tax Sebagai Alternatif Kebijakan Mengatasi Eksternalitas Negatif Emisi Karbon Di Indonesia. Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 1(2): 53-67.
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Samuelson, Paul A. 1954. The Pure Theory of Public Expenditure. Review of Economics and Statistics, 36(4): 387 389.
Simon, Herbert A. 1993. Decision Making: Rational, Nonrational and Irrational. Jurnal Educational Administration Quarterly, 29(3).
Spence, Michael. 1973. Job Market Signaling. The Quarterly Journal of Economics, 87(3): 355-374.
Stram, B. N. 2014. A New Strategic Plan for a Carbon Tax. Energy Policy, 73: 519-523.
Sumner, Jenny, Lori Bird, and Hillary Smith. 2009. Carbon Taxes: A Review of Experience and Policy Design Considerations. Colorado: National Renewable Energy Laboratory.
The Interagency Panel on the Social Cost of Carbon. 2010. Diakses tanggal 7 Juni 2019.
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