抄録
Japanese government has enhanced various kinds of environmental policies towards the low-carbon society. The objective of this study is to design environmental taxation system in order to promote environmentally friendly products. This paper proposes an environmental taxation scheme for clean energy vehicle's (CEV) by using LCCO2 emissions through three phases; material production phase, manufacturing phase, and running phase. The idea comes from the estimation that the rate of manufacturing phase in LCCO2 increases as the CEV's penetration grows. The simulation results shows that the CEVs has less life cycle costs than conventional gasoline cars with a certain rate of the environmental tax which will help consumers to choose CEVs. Some problems such as reduction of the total tax are discussed as well.
