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Conjugation of border and domestic carbon adjustment and implications under production and consumption-based accounting of India•s National Emission Inventory: A recursive dynamic CGE analysis
ترکیب تنظیمات کربن مرزی و داخلی و پیامدهای آن در حسابداری مبتنی بر تولید و مصرف موجودی انتشار ملی هند: یک تحلیل CGE پویا بازگشتی-2021 India initiated prudent measures voluntarily in the last two decades to combat against excessive carbon
emissions. Acknowledging these initiatives, the study conjoins the policy of ‘border carbon adjustment
(BCA)’ by the developed countries on Indian export with the ‘domestic carbon adjustment (DCA)’ by In-
dia to evaluate its impact on emission reduction and the macroeconomy. The study also raises an in-
consistency in this dual carbon adjustment under the production-based accounting (PBA) of the ‘national
emission inventory (NEI)’ and conducts simulation experiments under the PBA and alternatively proposed
consumption-based accounting (CBA) framework. The results reveal that the closer the rates of BCA and
DCA the more effective the carbon adjustment schemes are. The dual carbon adjustment also found giv-
ing better outcome under the CBA than PBA. The result of carbon-revenue recycling schemes suggest
direct compensation to the enterprises for making the economy recover from the carbon tax-distortions
in the most effective way. keywords: تنظیم کربن مرزی (BCA) | تنظیم کربن داخلی (DCA) | موجودی ملی انتشار (NEI) | حسابداری مبتنی بر تولید (PBA) | حسابداری مبتنی بر مصرف (CBA) | تعادل عمومی محاسبه (CGE) | بازیافت درآمد کربن | هندوستان | Border Carbon Adjustment (BCA) | Domestic Carbon Adjustment (DCA) | National Emission Inventory (NEI) | Production-based Accounting (PBA) | Consumption-based Accounting (CBA) | Computable General Equilibrium (CGE) | Carbon Revenue Recycling | India |
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