ENECO,2015,48(8):62经济合作开发组织(OECD)公布了OECD加盟国等41国的能源税报告。能源税是减少能源使用产生的负面影响的有效手段,但根据目前状态没有充分发挥其应有的作用,有必要进行改革。存在的问题之一是税率低。碳的社会费用估计每吨CO2约为30欧元,但调查对象 ENECO, 2015,48 (8): 62 The Organization for Economic Co-operation and Development (OECD) has released energy tax reports for 41 countries such as the OECD. Energy taxes are an effective means of reducing the negative effects of energy use, but the current state of affairs does not fully play its due role and reforms are necessary. One of the problems is the low tax rate. The social cost of carbon is estimated at about 30 euros per ton of CO2, but the survey respondents