Abstract：Resource and carbon tax should be taken seriously as typical price control policies to address the dilemma between economic development and carbon emissions in developing countries. Therefore, based on China, we construct a dynamic CGE model to evaluate the carbon emission reduction and economic effects of a single tax policy (resource tax or carbon tax) versus their combination. The simulation results demonstrate that the carbon tax policy is superior to the resource tax-increasing policy under a single tax policy. Specifically, it is hard to meet the autonomous national contribution target of peaking carbon by 2030 only by raising the resource tax, and the economic loss is relatively heavy. The setting of the initial carbon tax will affect the carbon peak time and total carbon emissions. When the initial carbon tax is 25 yuan/tonne, carbon emissions will peak in 2029. A combined tax policy is preferable to a single carbon tax policy...

Keywords：Resources tax;carbon tax;DCGE model;carbon emissions effect;economic effect