A Green Quality Management Decision Model with Carbon Tax and Capacity Expansion under Activity-Based Costing (ABC)—A Case Study in the Tire Manufacturing Industry

In order to cope with the climate problem of global warming and respond to the call of the United Nations to reduce carbon emissions, China has put the goals of carbon peaking in 2030 and carbon neutrality in 2060 forward and has promoted the transformation and upgrading of the economic development mode and the green, low-carbon development path. In international practice, various countries have widely adopted the carbon trading market and tax policy as effective carbon emission reduction mechanisms and tools. In 2012, China implemented a carbon trading pilot project and established a national unified carbon trading market in 2021 based on accumulated experience, but the carbon tax has not yet been introduced. According to the international carbon tax practice and the current situation in China, the introduction of the carbon tax is conducive to the establishment of a sound carbon emission reduction system and the promotion of green and low-carbon development from the macro-control level. In this paper, we analyzed the necessity and theoretical research of carbon tax policy in China and explored the feasibility of a carbon tax in China by combining the internationally advanced carbon tax practice. By establishing a CGE model at the carbon-tax level and using the social accounting matrix (SAM) as the database, we simulated the impact of implementing carbon tax policies under different carbon tax prices on China’s environmental and economic benefits and whether the double-dividend effect of a carbon tax can be effectively realized. The results show that the carbon tax will help reduce carbon emissions and significantly affect carbon reduction. However, in the short term, it has a negative effect on economic development. Accordingly, it is suggested that a scientific carbon tax system should be established according to national conditions, and a carbon tax should be introduced at a lower carbon tax price. The carbon tax should be supplemented by carbon tax subsidies to ensure effective carbon emission reduction so as to alleviate the inhibiting effect on economic development. At the same time, the compound carbon emission reduction mechanism of carbon trading and tax should be improved to lay the institutional foundation for the early realization of the carbon neutrality target.

As the issue of global climate change becomes increasingly severe, governments worldwide have implemented carbon reduction policies, such as carbon taxes and industrial low-carbon transitions, to effectively control total carbon emissions. This study applies a multi-objective programming approach and uses the plastic raw material manufacturing process in the petrochemical industry as an example to explore how companies can balance profit maximization with minimizing production-related carbon emissions. By integrating Activity-Based Costing (ABC) and the Theory of Constraints (TOC), this study develops a production decision-making model and employs the ε-constraint method to impose carbon emission constraints, analyzing the resulting changes in corporate profitability. The model considers three different policy scenarios: basic carbon tax costs (including the use of renewable energy), continuous incremental progressive carbon tax costs, and discontinuous incremental progressive carbon tax costs. The results indicate that adopting renewable energy effectively reduces carbon emissions during production, while the discontinuous incremental carbon tax model provides better control over emissions. Under different carbon emission constraints, significant variations in optimal profits and production volumes are observed across the models, offering valuable insights for governments and enterprises in formulating carbon reduction strategies.

This study proposes a novel approach to support sustainable decision-making in knitted shoe manufacturing by integrating activity-based costing (ABC), the theory of constraints (TOC), and carbon emission costs into a comprehensive mathematical programming model. The model is applied to evaluate the impact of different carbon tax and carbon trading policies on the profitability and product mix of a knitted shoe company in Taiwan. The model considers single-period and multi-period scenarios, as well as continuous and discontinuous carbon tax functions, with and without carbon trading. The results show that a continuous carbon tax leads to higher profitability in single-period models, while a continuous carbon tax function combined with carbon trading yields the highest profits in multi-period models. Reducing the carbon emission cap is found to be more effective in curbing emissions than raising carbon taxes. This research contributes to sustainable operations management by providing a holistic approach that integrates cost control, profit optimization, and environmental sustainability in the context of Industry 4.0. The findings offer valuable insights for footwear manufacturers in making strategic decisions and for governments in designing effective carbon tax and emission trading schemes to drive industrial transformation towards a low-carbon economy.

Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC) and the theory of constraints (TOC) have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint manufactured products, while reducing carbon emissions and environmental pollution to fulfill social responsibility. The aim of this paper is to apply ABC and TOC to analyze green product mix decision-making for joint products using a mathematical programming model and the joint production data of pharmaceutical industry companies for the processing of active pharmaceutical ingredients (APIs) in drugs for medical use. This paper illustrates that the time-driven ABC model leads to optimal joint product mix decisions and performs sensitivity analysis to study how the optimal solution will change with the carbon tax. Our findings provide insight into ‘sustainability decisions’ and are beneficial in terms of environmental management in a competitive pharmaceutical industry.

Carbon neutrality has become one of the main goals of addressing climate change on a global scale. As an economic means in China, a carbon tax can promote the transformation of energy structures and reduce greenhouse gas emissions by imposing a certain fee on carbon dioxide and other greenhouse gas emissions. This paper studies how to carry out the energy transition and realize the sustainable development of the country. This paper establishes a theoretical framework for carbon neutrality, carbon tax policy, and energy transition, and elaborates on the reasons for energy transition, the impact of energy transition on the market, the path to carbon neutrality, and China's carbon tax policy. Evaluate China's energy consumption structure from economic, environmental and policy perspectives. This article found that the biggest impact on China's energy consumption structure is the industrial growth rate, followed by GDP, and then carbon dioxide emissions. In order to achieve the long-term goal of global carbon neutrality, the government needs to introduce relevant policies.

This study explores the integration of activity-based costing (ABC) and the theory of constraints (TOC) with carbon tax policies to drive decarbonization in the Taiwanese glass industry. Employing a mathematical programming approach, four distinct models are developed to assess the impact of different carbon tax structures, carbon trading mechanisms, and recycled material utilization on corporate profitability and carbon emissions. The findings reveal that strategically applying ABC and the TOC with well-designed carbon tax policies can effectively incentivize emission reduction while maintaining industrial competitiveness. The models incorporating carbon trading and tax allowances demonstrate the potential for creating win–win situations, where companies can increase profitability by investing in cleaner technologies and processes. This study contributes to the literature on sustainable manufacturing and provides actionable insights for policymakers and industry leaders seeking to implement effective carbon pricing mechanisms that drive economic growth and environmental sustainability in tandem.

In the face of the increasingly dire threat of global climate change, reducing carbon emissions has become an urgent priority for governments and corporations worldwide. The aluminum alloy wheel manufacturing industry bears an even heavier burden for emission mitigation due to its high production volume, complex processes, and proportionally higher carbon footprint. With impending carbon taxes and trading policies looming, the industry urgently needs to strike a balance between maximizing profits and minimizing carbon emissions. Leveraging real-world industry data, this research develops four green Activity-Based Costing (ABC) models and utilizes optimization software to compare the following scenarios: non-continuous carbon tax, carbon tax with trading, tiered tax with exemptions, and exemptions combined with trading. Results demonstrate that integrating carbon trading and targeted tax reductions can improve corporate financial positions without severely compromising environmental goals. Although identifying optimal balance points remains a highly complex process, this study equips enterprises and policymakers with quantitative tools to navigate fluctuating carbon regulatory environments. As national policies progress, more multifaceted dynamic carbon tax models will likely provide more profound insights for sustainable development.

Purpose As climate challenges grow and countries set increasingly ambitious climate goals, the drive to find effective policy tools to address these issues is accelerating. This research aims to describe how the carbon tax and its impacts reduce carbon emissions. Design/methodology/approach This study employs bibliometric analysis to identify research trends and a systematic literature review to offer insights into how carbon taxes, as policy measures, can help reduce carbon emissions. It sourced relevant articles from Scopus databases using a range of keywords and keyword combinations. Findings The findings of this study indicate that the carbon tax is just one of many variables that can reduce carbon emissions. Its effectiveness varies by market maturity, with reductions of 5–21% in established markets. The best results come from hybrid approaches that use both carbon taxes and emission trading systems. When combined with carbon capture, utilization and storage technologies, these approaches could lead to a 32.5% reduction by 2060. Research limitations/implications Practically, policymakers should consider the effectiveness of the carbon tax (policy) in reducing carbon emissions. The study theoretical implications include highlighting various theories for future research and sharing the mapping variables related to organizations’ carbon emission reduction. Originality/value The study adds originality and value to the existing literature by establishing a connection between carbon taxes and carbon emissions. To the best of the authors’ knowledge, this study is the first research that combines bibliometric analysis with systematic literature review to answer how carbon tax and its impacts reduce carbon emissions.

As enterprises are the major perpetrators of global climate change, concerns about global warming, climate change, and global greenhouse gas emissions continue to attract attention, and have become international concerns. The tire industry, which is a high-pollution, high-carbon emission industry, is facing pressure to reduce its carbon emissions. Thus, carbon prices and carbon trading have become issues of global importance. In order to solve this environmental problem, the purpose of this paper is to combine mathematical programming, Theory of Constraints (TOC), and Activity-Based Costing (ABC) to formulate the green production decision model with carbon taxes and carbon right costs, in order to achieve the optimal product mix decision under various constraints. This study proposes three different scenario models with carbon taxes and carbon right used to evaluate the effect on profit of changes in carbon tax rates.

One of the key issues facing the government in achieving carbon neutrality is what methods can be used to effectively reduce carbon emissions. Taking manufacturing enterprises as an example, this paper studies the carbon emission reduction effects of green technology innovation subsidy (GIS), carbon tax (CT), and carbon emission trading (CET). Under the background of social welfare and carbon emission reduction efficiency, we get the results of optimal carbon emission reduction measures in different environments. The results are as follows: (1) In the initial and mature stage of green technology innovation, GIS is the best choice to improve the degree of green manufacturing and maximize social welfare. CT and CET are the best choice to obtain the highest SE (carbon emission reduction efficiency). (2) In the transitional stage, CET and CT can promote the maturity of green technology. However, with the maturity of green technology, the promotion of green technology has weakened. CT is the best choice to achieve the highest SE. (3) When the carbon tax or carbon trading price is at a high or low level, raising the tax rate or carbon trading price can increase the income of enterprises. Therefore, the government should take measures according to the objectives of different stages. When the goal is to maximize social benefits, GIS is the best choice in the initial stage and transition stage, and CET or CT is the best choice in the transition stage. In the initial stage and fertilization stage, when the highest SE, CT, or CET is the best choice, while in the transition stage, CT is the best choice.

The carbon tax is a crucial economic instrument for China; it aims to encourage the reduction of carbon emissions and provide additional revenue for the government in order to promote the transformation of society towards low-carbon and sustainable development. The suboptimal carbon tax refers to the carbon tax rate that achieves the best balance between emission reduction targets and economic benefits. Using China’s 2020 Non-competitive Input–Output Table, which encompasses 42 sectors, alongside carbon emission data sourced from the China Carbon Emission Accounts and Datasets (CEADs) covering 47 sectors, this study established a Carbon Tax-adjusted Input–Output Table of China’s Non-competitive Carbon Emissions 2020 (26 sectors) and constructed a multi-objective suboptimal carbon tax model based on an input–output price change model. Based on these, the suboptimal carbon tax rates under four different sets of constraints were simulated, including 49.2 CNY/ton (low inflation), 98.3 CNY/ton (low-to-medium inflation), 147.1 CNY/ton (medium-to-high inflation), and 195.5 CNY/ton (high inflation). We found that the suboptimal carbon tax should take into account its impact on prices, carbon reduction, and GDP, and higher carbon tax rates lead to more significant macroeconomic impacts and increased efforts in reducing emissions. Policy recommendations have also been put forward, such as launching a comprehensive research framework, establishing a synergistic and complementary mechanism between carbon taxation and carbon trading, designing a dynamic carbon tax, etc.

In this paper, we focus on China's power sector to investigate ways to improve emissions reductions in the context of global warming and rising carbon emissions. This paper reviews the current state of adapted carbon emission reduction policies in China's power industry and assesses the potential effectiveness of two mechanisms, carbon taxation, and carbon trading, in achieving substantial emissions reductions. China's power sector is a major contributor to global carbon emissions, and the paper explores the balance between short-term carbon tax policies and long-term carbon trading strategies aimed at promoting an early peak in carbon emissions as well as carbon neutrality within the country. This research finds that the carbon tax can have positive impacts in the short term, whereas carbon trading exhibits higher efficiency in the long term. The paper addresses this by proposing a combination of the two mechanisms to achieve effective emissions reductions in the power industry, supporting China's goal of achieving carbon neutrality by the time of 2060. Finally, we explore the feasibility and benefits of implementing a carbon tax, highlighting its suitability for near-term implementation in the power industry. We conclude that a combination of carbon taxes and carbon trading can make a significant contribution to China's carbon peak and carbon neutrality targets.

PDF HTML阅读 XML下载 导出引用 引用提醒 碳税和硫税治理下中国未来的碳排放趋势 DOI: 10.5846/stxb201602010232 作者: 作者单位: 华东师范大学地理信息科学教育部重点实验室,中科院政策所,中科院科技政策与管理科学研究所 作者简介: 通讯作者: 中图分类号: 基金项目: 国家重大研究计划（973）项目（气候变化经济过程的复杂性机制、新型集成评估模型簇与政策模拟平台研发2012CB955800）；南京师范大学青年人才科研培育项目（15QNPY10）；江苏省高校自然科学研究面上项目（16KJB170003） Future carbon emissions trends under carbon and sulfur taxation governance in China Author: Affiliation: East China Normal University,Key Laboratory of Geographical Information Science,Ministry of State Education of China,,Institute of Policy and Management Science, Chinese Academy of Sciences Fund Project: 摘要 | 图/表 | 访问统计 | 参考文献 | 相似文献 | 引证文献 | 资源附件 | 文章评论 摘要:基于气候治理背景，计算模拟了征收碳税和硫税后的经济影响和减排效果。结果发现，基准情景下，中国经济将保持不断增长的趋势，到2100年，GDP总量将达到69.95万亿美元，碳排放呈现环境库兹涅茨曲线特征，高峰值出现在2034年，碳排放高峰为3832MtC。在收税治理策略下，无论单独征收硫税还是单独征收碳税，我国的GDP均会受到影响，碳排放都会减少。同时征收碳税和硫税，碳排放显著降低，碳排放高峰出现在2031年，峰值估计为3111MtC，较基准情景下碳排放高峰降低了721MtC，高峰值出现的年份也提前了3a，完全满足2030年左右实现碳高峰的承诺。 Abstract:The effect of carbon and sulfur taxation on the economy and emission reduction has been simulated based on the climate governance in the present study. The results showed that under the baseline scenario, China's economy will keep growing, and the GDP will reach $69.95 trillion in 2100. Carbon emissions present Environmental Kuznets Curve characteristics, and a peak will appear in 2034 at a value of 3832 MtC. Under the taxation governance strategy, regardless of sulfur or carbon taxation, China's GDP will be affected; however, carbon emissions will be simultaneously reduced. Levying carbon and sulfur taxes simultaneously will reduce carbon emissions significantly. The peak carbon emissions value of 3111 MtC, decreased to 721 MtC from the carbon emissions peak value in the baseline scenario. Based on the current trend, the carbon emissions peak will appear in 2031. The carbon emissions are three years in advance of the baseline scenario, and, if they continue on the following trend, will fulfill the promise of carbon peak around 2030. 参考文献 相似文献 引证文献

Carbon taxes and carbon markets both contribute to mitigating carbon emissions in China’s power industry. Nevertheless, the pricing mechanism within China’s national carbon market, confined solely to the power sector, faces challenges in accurately reflecting the diverse costs of emission-reduction efforts across various regions. Similarly, carbon taxes encounter difficulties in effectively harnessing the inherent emission-reduction capabilities of power enterprises. This study investigates which carbon-pricing mechanism—a carbon tax or the carbon market—can better promote carbon neutrality in China’s coal-based electricity industry. Using a stochastic electricity price model, we reveal the price shocks of both a carbon tax and the carbon market under different carbon-pricing goals. Taking the China Carbon Emission Trading Market as the research object, the results are as follows: First, both carbon tax and the carbon market could significantly trigger price volatility in the coal-based electricity industry, while the carbon market’s shock effect on the industry’s emissions is more significant than that of carbon tax. Second, through both carbon-pricing mechanisms, emissions could be reduced by as much as 20%—a key premise of achieving this goal is keeping the carbon price at the level of 100 yuan/ton. Third, the volatility range of the electricity price, which is policy based, does not manifest the incentivizing effect of economic instruments on emission reduction in the coal-based electricity industry. Policy allows for an upper limit of 15% in the floating electricity price. By clarifying the linkage between carbon-pricing tools and coal-based electricity costs, this study contributes to developing a carbon-pricing mechanism that could help China’s coal-based electricity industry achieve carbon neutrality in a timely manner.

Impact of energy structure on carbon emission and economy of China in the scenario of carbon taxation