Abstract Carbon footprint quantifies the carbon emissions caused by the inherent energy consumption of products from the demand side, which is of great significance to achieve carbon ecological compensation and strengthen demand side management. By calculating the carbon footprint of energy consumption and quantifying the value of the corresponding carbon sequestration gas regulation function ecological products, this paper puts forward an ecological value compensation scheme based on carbon footprint tax, and innovates the value realization mechanism of service ecological products. On this basis, this paper, taking the comprehensive reform pilot area of national resource-based economic transformation in Shanxi Province as an example, constructs a CGE model to analyze the impact of carbon footprint tax on industrial structure, and compares and analyzes the effects of industrial structure transformation of resource-based economy from the aspects of factor intensity, input-output and economic growth structure. It is found that carbon footprint plays a positive role in the transformation of resource-based economy, which can promote the intensification of factor input, the rationalization of resource allocation and the upgrading of industrial structure, realize the reduction of resource-intensive industries, and promote the growth of technology-intensive industries. And it is also helpful to guide the development of high-tech industries with low energy consumption and low emissions, which is necessary and feasible under the background of carbon peak and carbon neutralization. Therefore, we propose to guide the transformation and upgrading of industrial structure through carbon footprint tax.
XIONG Zhenxing. Carbon Footprint Tax, Ecological Value Compensation and Industrial Transformation of a Resource-Based Economy. Economic Survey, 2022, 39(3): 089.
2022, Vol. 39 
