关键词: 碳税 , 城镇居民收入分配 , 累退性 , 直接效应 , 间接效应

Abstract: In this paper, the income distribution effect of the carbon tax is decomposed into direct effect and indirect effect. To measure the regressive effect, we use the methods of income and expenditure and the principle of inputoutput tables. We design two carbon tax subsidy strategies to weaken the regressive effect of carbon tax. It turns out that the levying of a carbon tax is undoubtedly regressive. The direct effect and indirect effect have different roles in the contribution of regression. The direct effect contributes to the most regression. While, the subsidy policy which is designed according to different income levels is more feasible and significant.

Key words:  carbon tax , distribution of income , regressive effect , direct effect , indirect effect  carbon tax, distribution of income, regressive effect, direct effect, indirect effect carbon tax, distribution of income, regressive effect, direct effect, indirect effect