환경라벨링 (Environmental Labelling) 제도의 국제동향과 우리나라의 대응방안

강만옥(Man Ok Kang) 한국항공대학교 경영연구소 1995 산업과 경영 Vol.2 No.1

환경가치를 고려한 한,미간 총요소 생산성 비교 -펄프,제지산업을 중심으로-

강만옥 ( Man Ok Kang ),차근호 ( Gun Ho Cha ),윤성 ( Sung Yun ) 한국환경경제학회·한국자원경제학회 1998 자원·환경경제연구 Vol.7 No.2

수요탄력성 추정을 통한 2차 에너지 세제개편의 성과평가

강만옥 ( Man Ok Kang ),이상용 ( Sang Yong Lee ),조장율 ( Jang Yul Cho ) 한국환경경제학회·한국자원경제학회 2008 자원·환경경제연구 Vol.17 No.3

환경성·형평성을 고려한 수송용 에너지 적정가격 설정 및 세수 활용 방향

강만옥 ( Man-ok Kang ),한진석,신동원,강선아 한국환경연구원 2019 수시연구보고서 Vol.2019 No.-

In this study, we proposed a comprehensive and appropriate price setting of transportation energy considering social cost including environmental cost, improvement of horizontal equity and analyzed the related policies of major countries. Also, we suggested the direction of eco-friendly using of tax revenues. The results are as follows: In order to set the appropriate energy price, we should consider 1) internalizing social cost(external cost), 2) enhancing the horizontal equity of taxation, and 3) supporting hydrogen fueled cost to revitalize hydrogen fueled cell vehicles. 1) In relation to the internalization of social costs, we estimated social cost using environmental damage and traffic congestion cost. As a result, social costs of transportation fuels are estimated to be gasoline(KRW 578/L), automative diesel(KRW 994/L), LPG butane(KRW 239/L) and CNG(KRW 404/kg), respectively. Compared to the current energy tax rate of KRW 746/L for gasoline, KRW 529/L for automative diesel, KRW 316/l for LPG butane and KRW 42/kg for CNG, the tax level of automative diesel is found to be very low because of underestimated environmental damage costs. Also, in the current energy tax system, CNG and electricity for transportation are assessed to underestimate the environmental damage cost. In order to achieve the greenhouse gas reduction target in the transportation sector, carbon tax should be introduced. 2) In terms of taxation equity, the tax level of CNG and electricity for transportation is lower than other transportation fuels. Compared to the minimum tax amount of KRW 207.48/kg(CNG) in the EU energy directive, South Korea charged KRW 42KRW/kg on CNG, about 10%, which means that the CNG tax rate needs to be raised. In the case of electricity for transportation, there is no tax except for Korea’s VAT and electricity industry fund. Considering when the electric motor vehicle market is vitalized, it is necessary to continue the discussion in the tax field in response to the emergence and diffusion of new energy sources of transportation electricity. Currently, there is a problem that the tax burden is continuously lowered due to the rise in inflation rate because the energy tax system is set as the specific tax. It is necessary to normalize the price function by introducing an indexation system to the energy price. This can lead to enhancement of the environmental corrective taxation and reduced energy use. 3) Price support for hydrogen fuel is needed to activate the supply of hydrogen fueled cell vehicles. The difference between the consumer price and the seller price for hydrogen fuel is large. This may be an obstacle to the supply of hydrogen fueled cell vehicles, so the government needs to provide a guideline about appropriate price of transportation hydrogen fuel. In this study, the appropriate price of hydrogen was estimated from KRW 6,000/kg, which is the HEV fuel price level, to KRW 8,000/kg, which is the diesel price level. At present, hydrogen produced in South Korea is byproduct hydrogen, which causes environmental pollution in the production process. The government should invest in the development of technologies that can produce hydrogen as an eco-friendly power source, such as renewable energy generation, in order to convert byproduct hydrogen into green hydrogen. This study presents tree ways to use the related tax revenue. First, the ratio of special accounts for environmental improvement in transportation, energy, environment tax should be increased to 30%. Second, the financial stability and efficiency should be improved by taking into account the benefits of hydrogen taxation in the mid- to long-term. Third, the priority of policy implementation should be reviewed. The National Assembly Budget Office points out that the budget performance of reduction in the PM2.5 are very poor. Therefore, priority should be given to projects having the high efficiency in budget execution.

에너지부문 환경세 도입의 소득분배 파급효과

강만옥 ( Man Ok Kang ),임병인 ( Byung In Lim ) 한국환경연구원 2008 환경정책연구 Vol.7 No.2

This study examined the income distribution effect of the environmental taxes in the energy sector by applying the Urban Family Survey and the Household Income and Expenditure Survey to the Kakwani index. The results analyzed are as follows:first, taxes of the non-transportation energy sector show progressive tax schemes, while those of transportation energy show regressive ones. Second, we calculated the scenario-specific progressivity index on basis of the existing energy price structure. Contrary to the previous works claimed to be regressive, the progressivity in scenario I got higher than before, except for the congestion taxes. Also, the index by the total sum of taxes in scenario II showed just a little bit higher progressive tax system. In scenario III, both the value added tax and the total sum of taxes have a little regressive structure, but the indexes in the environmental taxes, heat capacity taxes, and those which the environmental tax and the congestion tax and heat capacity taxes are summed up, are in general progressive. Third, subsidizing the tax revenues raised from the environmental taxes to the poor classes by a simulation approach shows more progressive as expected, implying the more subsidy the higher the progressivity index. As a result, it is said that the implementation of the environmental taxes has no negative impact on the income distribution, and the subsidy of the tax revenue raised from it to the poor can make the income inequality improve.

환경규제가 국내 제조업의 경쟁력에 미치는 영향: 패널데이터 분석

강만옥 ( Man Ok Kang ),이상용 ( Sang Yong Lee ) 한국환경정책학회 2006 環境政策 Vol.14 No.1

The purpose of this study is to set up the model, which was originally developed by Jaffe & Palmer(1996), for the Korean maufacturing sector and to estimate the relationship between environmental regulations and competitiveness of the Korean manufacturing sector. First, we tried to verify empirically the Porter`s hypothesis, which states - "the more stringent environmental regulation induces innovation of the enterprises" - by using industry-funded R&D expenditures measured by innovation and the level of environmental regulations measured by PACE(Pollution Abatement Cost Expenditures). Secondly, we compare the estimated values of the 1980`s and those of the 1990`s, since the environmental regulations of the Korean government strengthened dramatically during the latter decade. The results indicated that the more stringent environmental regulations spur more environmental innovations in the Korean manufacturing sector. Finally, we suggested some policy recommendations. We employed a fixed effects panel data model to analyze the relationship between the environmental regulations and the competitiveness of 15 industries related to the manufacturing sector. As variables of the estimation equation, we used industry-funded R&D expenditures, government-funded R&D expenditures, PACE, industry value-added, and the amount of exports of the 15 industries during the period of 1982~2001.

우리나라 전력부문의 환경유해보조금 개편 효과분석: 산업용 교차보조금 개편을 중심으로

강만옥 ( Man Ok Kang ),황욱 ( Uk Hwang ) 한국환경연구원 2010 환경정책연구 Vol.9 No.1

Since the Republic of Korea is highly dependent on fossil fuels despite high oil prices, it urgently needs to renew its economic and social system to cut carbon emissions and achieve green growth. Therefore, reforming or eliminating subsidies related to the use of fossil fuels is a timely and oppropriate policy recommendation for Korea. It would be a win-win deal for Korean society as it would not only reduce the use of environmentally harmful fossil fuels but also enhance economic efficiency. In particular, cross-subsidies for industrial, agricultural and night thermal-storage power services make up more than 80 percent of all subsidies provided to the entire electric power industry sector of Korea. Of these cross-subsidies, this paper analyzes the electricity subsidy for industries, which takes up the largest share (about KRW 1.6583 trillion yearly), among the environmentally harmful subsidies in the electric power sector. Thus, the paper focuses on the analysis of ripple effect anticipated when this is reformed. To examine the effects of this subsidy reform, price elasticities were estimated using the ARDL (autoregressive distributed lag) model and quarterly data from 1990 to 2007. The main results of this study show that 1) annual energy demand for electric power in the industrial sector would drop by 12,475,930MWh and 2) CO2 emissions would plummet by 2,644,897 tons per year if the subsidy were reformed. We can deduct from this that the abolition of environmentally harmful subsidies in the electric power sector in the Republic of Korea would considerably contribute to CO2 emissions abatement in the country.

제조업의 환경오염방지지출과 노동수요

황석준 ( Seok Joon Hwang ),강만옥 ( Man Ok Kang ) 한국환경경제학회·한국자원경제학회 2005 자원·환경경제연구 Vol.14 No.4

환경산업의 현황과 수출산업화 방안 - 한국 환경산업의 해외진출 실태조사를 중심으로 -

정현식 ( Hyun Sik Jung ),강만옥 ( Man Ok Kang ) 한국환경경제학회·한국자원경제학회 1996 자원·환경경제연구 Vol.5 No.1

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우리나라 에너지,전력 부문 보조금의 환경친화적 개편 효과 분석: 연산일반균형분석을 중심으로

김승래 ( Swung Rae Kim ),강만옥 ( Man Ok Kang ) 한국환경경제학회·한국자원경제학회 2011 자원·환경경제연구 Vol.20 No.4

In Korea, various environmentally harmful subsidies are granted in agriculture, fishery, energy, electricity, transportation, steel and shipbuilding industry. Examples include tax-exempt fuel for agriculture & fishery, VAT- exemption for briquette & anthracite, temporary subsidy for fuel, production stabilizing subsidy for coal mining, subsidy for briquette. Korea`s yearly total subsidy in energy area is about 5,291 billion won, among them is 4,870 billion won. To reduce air pollutants and to mitigate climate change, Korea has to review the phase-out of environmentally harmful subsidies and the phase-in of environment-friendly subsidy. The reduction or removal of environmentally harmful subsidies will enhance economic efficiency and bring about environmental benefits. Economic efficiency means less use of inputs, which reduces environmental cost and improves social benefits. This paper applies the Shoven and Whalley`s model to the Korean economy and analyzes the general equilibrium incidence effects of reforming environmentally harmful subsidies in the energy and electricity in Korea. We consider several counterfactual scenarios in which current environmentally harmful subsidies are reduced or abolished, compare them with the reference case in the economy, and evaluated the change in efficiency costs and distributional incidence of tax reforms related to subsidies.