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Regulating Carbon Emissions with Differentiated Taxation

Solutions to Global Warming that Minimize Welfare Loss

A consensus has been reached that societies need to reduce the growth rate of carbon emissions to prevent the worst consequences of global warming. There remains no working consensus on how to accomplish this task and how quickly to do so. The larger debate is framed in terms of how much welfare today is worth compared to welfare in the future. Environmentalists are often dismissive about the needs of people living in contemporary poverty, and one need not be anti-environmentalist to be appalled by the talk of trying to reduce population growth in poor countries, or the industrial development therein, in order to preserve some vague idea of the climate’s future. What is often left out is the positive correlation between development and declining population growth rates, on the one hand, and the market’s remarkable ability to increase the efficiency of energy production on the other. This article takes up the problem by attempting to find a policy tool that mitigates welfare losses today, while still accomplishing the goals of reducing carbon emissions. After a brief survey of prominent commentators, the author recommends taxing industries based on their adaptability to price increases, that is their ability to maintain production levels via the adoption of more carbon efficient technologies. This system, explained below, would insure that welfare loss was as little as possible; it would reduce carbon emissions, while maintaining competitive industries that would vie for efficiency rents within their industry specific tax structure.

The Stern Review:

Last year’s Stern Review publicized a large and unambiguously damaging cost to carbon emissions due to its role in warming the earth’s atmosphere. A failure to decrease growth in emissions would lead to an estimated cost of 5% of GDP per year from now until human eternity. This figure comes from an estimated social cost of $85 per tonne of CO2. On the other hand, the costs of reducing emissions are estimated by Stern and his co-authors at 1% of global GDP each year. The authors set a goal of stabilizing green house gas emissions somewhere between 500-550ppm CO2e (e is for equivalent). Current levels are somewhere between 375ppm (Pacala and Socolow, 2004) to 430ppm (Stern estimate), and their target level is the same as that advocated by the influential atmospheric scientists Pacala and Socolow (2004) of Princeton. Taken on face value, these grim figures show a clear mandate to push for new technology and for a drastic increase in the regulation of carbon emissions through taxation.

 

The Critics:

The Stern Review, however, has had many critics. The most prominent in the economics profession have been Martin Weitzman and William Nordhaus. Weitzman (2007) wrote a recent review of the report that details his primary concern, which is the value given to pure time preferences by the Stern team. A key issue in this debate is how to weigh future welfare. In order to do this, we need an interest rate. A formula for such an interest rate can be obtained from the economics literature. It equals growth in per capita consumption (g), multiplied by the responsiveness of utility to that consumption, plus the preference we have for the short-term as opposed to the future.

 

(1) r = ρ + ηg

 

Where η is the elasticity of marginal utility or the coefficient of relative risk aversion (Weitzman, p 4). Here, r is the interest rate, ρ is the time preference.

 

If people don’t respond to increases in income with any increase in utility, and we are indifferent between the present and the future, then there is no meaningful interest rate. The cost of capital or anything else would be the same today as 20 years from now, but since our welfare increases with increases in consumption (of health services for example), an interest rate of zero makes no sense. Stern doesn’t dispute this, but argues that our time preferences should not put more value in the present than in the future. The thinking goes that people today are no more inherently valuable than future generations. He makes ρ ~ = 0, according to Weitzman (2007), which levels the value of the present compared to the future. Weitzman (2007) argues that this is an absurd assumption, and would allow for such bizarre behavior as people saving 100% of their income, with the expectation that spending today is equivalent to spending at the age of retirement.

 

William Nordhaus’s (2006) criticism is along similar lines, and in a recent paper, he uses a few thought experiments to illustrate what he takes to be the flaws in Stern’s zero discounting. According to Nordhaus (2006), a Rawlsian ethical approach would aim to maximize the incomes of the poorest generation. Since GDP per capita will be higher in the future, that would mean maximizing the welfare of the current generation through consumption. To give equal value to the future clearly demeans the present and the urgent desires of everyone living in it, including everyone’s need for consumption, the most wretched of whom desperately need more consumption today.

 

More concretely, Nordhaus (2006) runs his own calculations using the Stern time preference of 0.1 and his preferred value of 3%, declining to 1% after 300 years. This model yields a social cost of emissions that is initially dramatically lower than the Stern estimate social cost of $85 per ton: $17.12 per tonne of carbon in 2005, rising to $84 in 2050, and $270 in 2100. This analysis would recommend that the world reduce emissions by 6% in 2005, 14% in 2050, and 25% in 2100.

 

Despite these objections, there is much agreement that reducing carbon emissions should be a goal of public policy, and these reductions will impose costs. Given the urgency, it behooves policy makers to work with economists to come up with solutions that will minimize costs while maximizing reductions. The EU’s system of permit trading aims to do this by giving firms incentives to lower emissions, since they can then sell their excess permits on the open market to firms that are less able to adjust. While this system has many advantages and certainly creates the right incentives to spark innovation, it is not clear a priori how permits should be initially distributed.

 

Since the distribution of permits raises the same issue as the distribution of a Pigou tax, I will analyze only the latter in the final portion of this paper, under the assumption that assigning different industry tax rates would have roughly the same impact as granting different numbers of permits per industry. Such an idea was discusses by Weitzman in a famous paper, where he argued that a preference for quantity (e.g. cap and trade) vs. price regulation depends on estimates of the relative elasticities of supply and demand (Weitzman 1973). First, however, I will discuss a few actual examples of policy endeavors.

 

Contrasting Dutch and Swedish Approaches to Regulation: Is it “Rewarding Environmental Efficiency vs. Rewarding Environmental Pollution” or “Exempting the Strong vs. Fostering the Weak”

I will mention two examples of how countries have dealt with this dilemma. In 1999, the Dutch government made a deal with industries that consume the highest levels of energy in its economy called the “Covenant Benchmarking Energy Efficiency” (Phylipsen,Blok, Worrell, de Beer, 2002). This voluntary agreement aims to push Dutch companies towards the top-of-the-world in terms of energy efficiency. Every four years the company must determine which companies are in the most efficient 10% of global producers in their industry, and show that they are within that range. If they are not, they must submit a detailed plan to move in that direction. Their reward for cooperation is that that Dutch government will not impose any tax requirements or other measures on emissions. This agreement imposes constraints on the least efficient producers to take action to improve efficiency, while allowing the most efficient producers to continue with business as usual. Savings on emissions have been estimated to be roughly 5% (Phylipsen, Blok, Worrell, de Beer,2002).

The Swedish government has taken an approach that is almost the opposite of the Dutch approach. In 1991 the government implemented a carbon tax at $100 per tonne. Consumers had to pay the full tax, but producers only had to pay 50% (Osborn, 2001). In 1993, industries were granted even further relief after making organized complaints -the tax was lowered to 25%, and the least efficient industries were exempted from the tax on the grounds that they could not reduce emissions enough to avoid the cost, and thus, they were put at a severe competitive disadvantage (Osborn, 2001). A 1997 report by the Swedish government forecasted that by the year 2000, the tax system would have reduced 20-25% of more carbon emissions than the old regime would have (Osborn, 2001). A number of innovations have been made in biomass as an alternative fuel source, but despite these advances many Swedish politicians had hoped the results would be more robust, especially with regard to innovation in other areas (Osborn, 2001).

 

An Alternative Model with Differential Taxation:

 

The remained of this paper will analyze the impact of imposing a carbon reducing tax regime on emissions that accounts for varying levels of efficiency and adaptability across industries. The goal will be to equalize the total costs of carbon emission across industries, adjusting for an industry’s propensity to substitute out of carbon emitting technology.

 

Figure 1 shows that some industries can afford greater abatements in carbon emissions than others. Imposing stricter standards on industries that can more easily adjust to new carbon-light technologies thus allows for greater quantity of carbon reduction for any given level of marginal harm. In the diagram, Industry 2 faces a higher emissions tax, pushing the MC2 curve out, but the cost measured by the Y-axis is still equal to that faced by Industry 1. The result is that both industries face the same tax, but the industries vary according to their ability to minimize carbon emissions, without losing profits, since they have different marginal cost curves.

View Figure 1 (source: Differences in Technologies and Efficiency of Pollution Outcomes. Source: (Viscusi, WK,Vernon, JM, Harrington, JE Jr., (2000). Economics of Regulation and Antitrust. MIT Press, p.701, Figure 21.4).

Under a perfectly efficient system of carbon regulation in a competitive economy, each firm would be charged exactly the price that would maximize welfare gain, which would come not only from the reduction of emissions but also through technological innovation that would increase the efficiency of energy production. The perfect carbon tax would charge each firm exactly the amount to induce that firm to invest up to the point where marginal gains from additional investment in new technology (or R&D) compensate the firm for marginal costs of the tax. The tax would adjust to equalize the gains from investment with the losses from the tax. Under such a system each firm would be contributing its utmost to reduce carbon without losing profits.

 

This could never work at the firm level, however, for a number of reasons. One is simply the fact that firms would want not want to take the risk of investment on the premise that there would be no corresponding gain in profit. If this tax operated at the industry level, however, each firm within the industry could gain efficiency rents by producing energy at lower prices than its competitors, without a subsequent increase in its input costs (including the tax), and thereby reap higher profits.

View Figure 2

Figure 2 analyzes the implications of my proposal to tax industries at different levels. MP is the market price to producers under laissez faire, MH is the marginal harm with a Pigou tax. Here Industry 1 has a relatively inelastic supply curve. A uniform Pigou tax at the level of marginal harm would decrease its output from Q1.MP to Q1.MH and decrease value in the economy by the area represented by trapezoids 3 and 4. Industry 2, however, has a relatively elastic supply and would see a much smaller loss in revenue with the uniform Pigou tax. The total loss in value would be 2+3+4. With tax differentiation, on the other hand, Industry 2 could be taxed at a higher rate and Industry 1 at a lower rate such that net carbon emissions were just as low as under the uniform Pigou tax. The total loss in economic value, however, would be lower, -only 1+2+4, since 3>1. This outcome may depend on unrealistic assumptions about within industry competition, but I believe it’s a useful framework to discuss more efficient policy options. Industry 1 would emit more CO2 under this model, but Industry 2 would make up for it by emitting less. This is essentially the same principle behind international negotiations on climate change that require steeper emissions from rich countries, due to their greater ability to invest in new carbon reducing technologies. It operates on a principle along the following lines: from the strong, much is demanded; for the development of the weak, less impeded. The difference in this case is that the most adaptable industries are allowed to make just as high of profits as any other, since the premise of the discriminatory taxing is that they can absorb the extra costs via innovation.

 

There are a number of potential problems with this approach that need to be addressed. The two most salient, information and political economy, interact with one another. First, there is a great deal of uncertainty for the regulatory agency as to the true costs to firms from carbon regulation, especially once relative technological adaptability is considered. One must consider the ensuing political economic negotiations upon the announcement of the regulatory system. One would predict that firms will invest resources in persuading politicians to limit the tax for their specific industry, by arguing that they have a low capacity to adjust. Yet, when one considers that some firms within a given industry will be more apt to lead the way in carbon reducing technology, and thus be able to collect temporary rents as other lagging firms adjust later to the tax, these firms will have an incentive to allow for high taxation. Technology firms producing carbon-reducing innovations would join environmental groups in lobbying for high taxes as well, which would make for a strong constituency in favor of taxation. These players might also exaggerate the potential capacity for firms to adapt, which means that more neutral sources of industry capabilities would be desirable.

 

I believe the uncertainty problem can be partially ameliorated by a market analysis of the relevant industries. Empirical data on R&D and changes in efficiency from recent years will be suggestive in determining the ability of industries to adapt to price changes in energy inputs. An industry’s marginal adaptability into carbon reducing technology could be estimated based on such data. Of course, these historic trends must be considered alongside new developments, and potential new developments, in technology to accurately reflect adaptability. Nevertheless, even with the inherent uncertainty of innovation, regulators could still rely on historic data, and if they made their tax-level calculations on a recurrent basis, accounting for the emergence of new technologies as they come into the market, they could still achieve something close to the correct relative tax.

-J.T. Rothwell, Editor

References:

Nordhaud, William (November 17, 2006). “The Stern Review on the Economics of Climate Change”

Phylipsen, Dian; Blok, Kornelis; Worrell, Ernst and Beer, Jeroen de (2002). Benchmarking the energy efficiency of Dutch industry: an assessment of the expected effect on energy consumption and CO2 emissions.”Energy Policy, V 30.8.

Osborn, Gareth (2001). “Can eco-taxation be effective in reducing carbon emissions?” Colby College http://www.colby.edu/personal/t/thtieten/eco-taxation.htm

 

Pacala, S. and Socolow, R. (August 13, 2004). “Stabilization Wedges: Solving the Climate Problem for the Next 50 Years with Current Technologies” Science, Vol 305.

 

Weitzman, Martin (February 26, 2007). “The Stern Review of the Economics of Climate Change” Harvard University, Working Paper.

 

Weitzman, Martin (1973). Price vs. Quantities, MIT, Working paper.

 

Viscusi, WK, Vernon, JM, Harrington, JE Jr., (2000). Economics of Regulation and Antitrust. MIT Press, p.701, Figure 21.4)

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Comments (2)

Jonathan,
Thanks for your Earth Day piece discussing potential strategy to reduce carbon emissions. I agree with you that mitigation strategies must find the most cost-effective ways to maximize reduction by mobilizing the most adaptable sectors. But the issue of imperfect information by government regulators, which you acknowledge, seems to be such a roadblock to me that a cap-and-trade system would make more sense. Through cap-and-trade, scientists can decide on the right cap (I would encourage a trajectory that accelerates reduction to at least 80% below current emissions by 2050, as NJ Gov Corzine has signed) and then let the firms decide how much reduction is best for them since they have that information at their fingertips. I also believe in a safety valve in case the price got above something like $200/ton of carbon (2007 dollars) so that firms would know that if the marginal cost of mitigation rose way above the expected marginal benefit of the reduction that they could have a break. And it makes sense that at least a partial auction of the permits would occur to cover the administrative costs of the program and any special support to consumers who may be more vulnerable to increases in energy prices.

The main steps toward a good cap-and-trade system seem to me to get Pacala, Socolow, Oppenheimer, and others together to estimate, based on current science, an optimal emissions reduction trajectory, then to look over the US inventory of GHG emissions over the past decade and allocate permits upstream so that producers and consumers will all face Pigovian incentives toward a low-carbon lifestyle. This system could be reviewed every few years (after the release of IPCC reports or some other relevant process) to ensure the most up-to-date estimates of reduction need and mitigation costs are incorporated into the program. Political support for such a system seems to be growing in the US with 22 of the country's biggest firms, including General Motors, Conoco-Phillips and AIG, joining Env Defense, NRDC and other NGOs in the US Climate Action Partnership. And this national program could become a global cap that guides the international cooperation necessary to achieve a stable climate.

I am open to carbon taxes, but the aversion to taxes in the US political establishment and the uncertainty of emission reduction effect of any given tax level put me in the cap-and-trade system camp for now. It seems to be an effective tool that has helped lower SO2 emissions in the US, and I hope it could succeed against carbon as well.

We'll see what we can make happen.

J.T. Rothwell:

I believe one can view the cap-and-trade and Pigouvian system as theoretically equivalent, with practical advantages and disadvantages depending (as Weitzman argued in Prices vs. Quantities 1973) on what information is known with higher probability. There are two relevant pieces of information. One is the cost functions of the affected industries, which determines their elasticities of demand for carbon and supply of energy, as the price of carbon changes. The other piece is the marginal harm to the environment from carbon emissions. If we have better information on the latter rather than the former, then quantity restrictions may be preferable. Though imprecise, I believe scientists can come up with a fairly good measure of the marginal harm (or hidden cost) of carbon.
In any case, the firms involved should have the best information about their cost functions, and I believe an auction for trading permits, should reveal how much they value carbon. This is theoretically, like picking the right price for a Pigouvian tax, accept firms are bidding for it themselves, making the job of the regulators much easier. However, this still raises the question of how many permits are going to be auctioned and to which industries. To implement the principle of differentiated taxation, as I described in my article, one could simply give more permits to industries that would be the least able to adapt to reduced carbon emissions.
I agree with Dennis's idea to bring in scientific experts on the subject to help determine the marginal harm of carbon over various time periods, so that an appropriate quantity restriction can be set. I do believe, as Nordhaus suggested (see my article), that this level, and thus the number of permits (which is just the other side of the price), adjust over time, becoming fewer and more expensive as the decades go by.

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