京都大学 / 新制・課程博士 / 博士(地球環境学) / 甲第25026号 / 地環博第248号 / 京都大学大学院地球環境学舎環境マネジメント専攻 / (主査)教授 宇佐美 誠, 准教授 TRENCHER Gregory, 教授 竹内 憲司 / 学位規則第4条第1項該当 / Doctor of Global Environmental Studies / Kyoto University / DGAM

Climate change has become an important concern for most governments in the current day. The impact of global warming on economic productivity, human welfare and environmental sustainability is becoming increasingly apparent to most people on the planet, resulting in a rapid evolution of policy instruments which are capable of addressing the issue of climate change. The ultimate aim of these policy instruments is to influence corporate activity to environmentally sustainable behaviour. The two most common policy instruments to effect change to most environmentally sustainable behaviour is carbon taxation and cap-and-trade schemes. Linked to climate change and environmental sustainability is the concept of sustainable development which encompasses environmental sustainability, economic sustainability and social sustainability. These principles are formalized and made relevant for companies in the form of the triple bottom line. In South Africa, National Treasury implemented a carbon excise tax in 2010 for the motor vehicle manufacturing industry in response to the problem of global warming, and published a discussion document in support of their decision to implement carbon tax. The document highlighted reasons for the choice of carbon tax over other policy instruments such as cap-and-trade schemes and penalties. Even though the choice for carbon tax was assessed from an environmental perspective, the concept of sustainable development encompasses environmental, economic and social sustainability. The subject matter for the 1st article was to compare the two most widely used climate change instruments, known as cap-and-trade schemes and carbon tax, from the broader perspective of sustainable development. This included an analysis of the effects of both instruments on both greenhouse gases as well as economic indicators such as gross domestic product (GDP) and fiscal revenue. Linked to the implementation of any instrument designed to address carbon emissions is the concept of the social cost of carbon (SCC). The SCC is an estimate of the associated monetary cost of the damage cause by emitting one additional ton of carbon into the atmosphere. In a perfect world the SCC would be equal to, or lower than, the carbon tax price. National Treasury‟s carbon tax price has never been assessed from an economic perspective and in particular whether the price equates to the SCC from a feasibility viewpoint. The testing of the carbon tax price against the SCC from an economic perspective was the subject of the 2nd article, which then also evaluated the impact of carbon tax on motor vehicle manufacturer‟s production techniques and vehicle fuel efficiency. Under the assumption that the carbon tax price approximates the SCC it is arguable that companies are effectively paying for the damage cost to the environment in the form of the carbon excise tax implemented. If the argument holds true, then the corporate social investment expenditure may well be adjusted since corporate responsibilities to the environment have been partially addressed by the payment of carbon tax. The impact of carbon tax on CSI expenditure by motor vehicle manufacturers in South Africa was the subject of the 3rd article in the thesis. Furthermore, also linked to the implementation of carbon taxation for the motor vehicle industry is the financial and sustainability reporting of the motor vehicle manufacturers‟ tax in the sustainability report and financial statements. Since carbon tax was designed to promote behaviour toward a lower carbon footprint, evidence that such behaviour is being affected can be observed in a company‟s sustainability report, which specifies the company‟s planned path to carbon reduction in accordance with the disclosure standards set in the Global Reporting Initiative (GRI). In terms of financial accounting there is no specific International Financial Reporting Standard (IFRS) statement dealing with carbon tax, and the correct treatment thereof will have to be interpreted in accordance with existing accounting standards on revenue (IAS 18) and provisions (IAS 37). The subject matter of 4th article assessed motor vehicle manufacturers reporting compliance of carbon tax transactions in accordance with IFRS and the GRI. In summary, the implementation of carbon tax in South Africa is seen as a significant move in the fight against climate change. If the instrument is to be considered effective it must prove to be sustainable from an environmental, economic and social perspective. The effectiveness of the instrument can only be measured if it was accurately reported in the financial statements and sustainability reports in accordance with IFRS and the GRI. Furthermore, the instrument should not be seen as an opportunity by motor vehicle manufacturers to forego corporate responsibility to environment and thus should not impact CSI expenditure which is a significant part of the welfare contribution by South African businesses to the people of South Africa. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

Climate change has become an important concern for most governments in the current day. The impact of global warming on economic productivity, human welfare and environmental sustainability is becoming increasingly apparent to most people on the planet, resulting in a rapid evolution of policy instruments which are capable of addressing the issue of climate change. The ultimate aim of these policy instruments is to influence corporate activity to environmentally sustainable behaviour. The two most common policy instruments to effect change to most environmentally sustainable behaviour is carbon taxation and cap-and-trade schemes. Linked to climate change and environmental sustainability is the concept of sustainable development which encompasses environmental sustainability, economic sustainability and social sustainability. These principles are formalized and made relevant for companies in the form of the triple bottom line. In South Africa, National Treasury implemented a carbon excise tax in 2010 for the motor vehicle manufacturing industry in response to the problem of global warming, and published a discussion document in support of their decision to implement carbon tax. The document highlighted reasons for the choice of carbon tax over other policy instruments such as cap-and-trade schemes and penalties. Even though the choice for carbon tax was assessed from an environmental perspective, the concept of sustainable development encompasses environmental, economic and social sustainability. The subject matter for the 1st article was to compare the two most widely used climate change instruments, known as cap-and-trade schemes and carbon tax, from the broader perspective of sustainable development. This included an analysis of the effects of both instruments on both greenhouse gases as well as economic indicators such as gross domestic product (GDP) and fiscal revenue. Linked to the implementation of any instrument designed to address carbon emissions is the concept of the social cost of carbon (SCC). The SCC is an estimate of the associated monetary cost of the damage cause by emitting one additional ton of carbon into the atmosphere. In a perfect world the SCC would be equal to, or lower than, the carbon tax price. National Treasury‟s carbon tax price has never been assessed from an economic perspective and in particular whether the price equates to the SCC from a feasibility viewpoint. The testing of the carbon tax price against the SCC from an economic perspective was the subject of the 2nd article, which then also evaluated the impact of carbon tax on motor vehicle manufacturer‟s production techniques and vehicle fuel efficiency. Under the assumption that the carbon tax price approximates the SCC it is arguable that companies are effectively paying for the damage cost to the environment in the form of the carbon excise tax implemented. If the argument holds true, then the corporate social investment expenditure may well be adjusted since corporate responsibilities to the environment have been partially addressed by the payment of carbon tax. The impact of carbon tax on CSI expenditure by motor vehicle manufacturers in South Africa was the subject of the 3rd article in the thesis. Furthermore, also linked to the implementation of carbon taxation for the motor vehicle industry is the financial and sustainability reporting of the motor vehicle manufacturers‟ tax in the sustainability report and financial statements. Since carbon tax was designed to promote behaviour toward a lower carbon footprint, evidence that such behaviour is being affected can be observed in a company‟s sustainability report, which specifies the company‟s planned path to carbon reduction in accordance with the disclosure standards set in the Global Reporting Initiative (GRI). In terms of financial accounting there is no specific International Financial Reporting Standard (IFRS) statement dealing with carbon tax, and the correct treatment thereof will have to be interpreted in accordance with existing accounting standards on revenue (IAS 18) and provisions (IAS 37). The subject matter of 4th article assessed motor vehicle manufacturers reporting compliance of carbon tax transactions in accordance with IFRS and the GRI. In summary, the implementation of carbon tax in South Africa is seen as a significant move in the fight against climate change. If the instrument is to be considered effective it must prove to be sustainable from an environmental, economic and social perspective. The effectiveness of the instrument can only be measured if it was accurately reported in the financial statements and sustainability reports in accordance with IFRS and the GRI. Furthermore, the instrument should not be seen as an opportunity by motor vehicle manufacturers to forego corporate responsibility to environment and thus should not impact CSI expenditure which is a significant part of the welfare contribution by South African businesses to the people of South Africa. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

Cette thèse explore deux questions autour de la précarité énergétique en France. Quel(s) indicateur(s) adopter pour quantifier la précarité énergétique et capturer ses multiples dimensions? Dans quelle mesure la fiscalité écologique pourrait-elle amplifier le phénomène ou, au contraire, constituer une opportunité de le combattre?Un premier chapitre introduit les enjeux sociaux et économiques de la précarité énergétique en France, ainsi que les défis que ce phénomène soulève pour les acteurs publics dans le cadre de la transition écologique (chapitre 1). Puis la thèse s'organise en deux grandes parties. La première partie concerne la quantification de la précarité énergétique. Je commence par rappeler les débats actuels autour de la mesure de la précarité énergétique et par souligner les limites des approches existantes (chapitre 2). Puis, j’explore la dimension transport du phénomène et propose un indice composite qui cible les différents facteurs qui contraignent la mobilité des ménages et leurs possibilités d’adaptation. Cet indice identifie trois niveaux d’exposition à une hausse des prix des carburants : précarité, vulnérabilité et dépendance (chapitre 3). Je poursuis ensuite la réflexion sur la construction d’un indice multidimensionnel de précarité énergétique et je cherche à mettre à jour ses implications politiques. Deux indices sont élaborés : un pour le logement et un pour le transport. Je montre comment ces nouveaux indices, parce qu’ils s’intéressent au cumul des facteurs qui désavantagent les ménages en matière d’énergie, permettent de limiter les erreurs d’inclusion et d’exclusion reprochées aux approches classiques. Une application dans le contexte français apporte de nouvelles perspectives sur le ciblage des réponses politiques et souligne la nécessité de remédier aux dimensions non monétaires de la précarité énergétique (chapitre 4).La seconde partie concerne les impacts distributifs de la fiscalité carbone. A partir d'une revue de la littérature, je précise les enjeux méthodologiques et les choix de modélisation pour rendre compte de manière satisfaisante de la distribution des impacts (chapitre 5). Je développe ensuite un modèle de microsimulation spécialement conçu pour évaluer l’impact sur les ménages de la taxe carbone française. Ce modèle simule, pour un échantillon représentatif de la population française, les taxes prélevées sur leur consommation d’énergie dans le logement et le transport. Je l’utilise pour quantifier l’impact de la taxe carbone sur les inégalités et la précarité énergétique. Enfin, j’explore ensuite différents scénarios de redistribution aux ménages avec pour objectif de corriger les iniquités engendrées - en particulier compenser la régressivité de la taxe carbone et combattre la précarité énergétique. J’évalue le coût de ces mesures au regard des recettes de la taxe carbone (chapitre 6). / This thesis explores two questions about fuel poverty in France: What indicator(s) should be adopted to quantify fuel poverty and capture its multiple dimensions? To what extent does ecological taxation amplify the phenomenon or, on the contrary, provides an opportunity to fight it?A first chapter introduces the social and economic issues of fuel poverty in France, as well as the challenges this phenomenon raises for public actors in the context of an ecological transition (chapter 1). Then the thesis is divided into two main parts.The first part deals with the measurement of fuel poverty. I start by highlighting the current debates on the measurement of fuel poverty and the limitations of existing approaches (chapter 2). Next, I explore the transport dimension of fuel poverty and I propose a composite index of the various factors that constrain household mobility and their possibilities to adapt to higher fuel prices. This index identifies three levels of exposure to rising fuel prices: precariousness, vulnerability and dependence (chapter 3). I then continue studying the design of a multidimensional index of energy poverty and I seek to uncover its political implications. Two indices are developed: one for housing and one for transport. I show how these new indices, through addressing the cumulative factors that disadvantage households in terms of energy, can help limit the inclusion and exclusion errorsfrom which conventional approaches suffer. Quantification in the French context brings new insights on the targeting of policy responses and emphasizes the need to address the non-monetary dimensions of fuel poverty (chapter 4). The second part studies the distributive impacts of carbon taxation. Based on a review of literature, I discuss the methodological issues and the modelling choices to represent the distribution of impacts (chapter 5). I then develop a microsimulation model to assess the impact of the French carbon tax on households. This model simulates, for a representative sample of the French population, the taxes levied on their energy consumption in housing and transport. I use this model to quantify the impact of the carbon tax on inequality and fuel poverty. Finally, I explore different scenarios of redistribution of carbon tax revenues to households, with the objective to correct the found inequities - in particular, to compensate for the regressivity of the carbon tax and to reduce fuel poverty. I evaluate the cost of these measures in respect to the amount of carbon tax revenues (chapter 6).