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Differentiated vs. Progressive Carbon Taxes: A Comparative Analysis in Non-Independent Third-Party Remanufacturing

delete2026-08-08
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PRE
AI
X
Xiqiang Xia
P
Peiying Wan
S
Senlin Zhao *
DOI:10.1016/j.ijpe.2026.110180delete
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Abstract

Abstract

En 中文
Remanufacturing has emerged as a critical strategy for addressing environmental challenges and advancing sustainable development. This study investigates the impact of two carbon tax policy instruments—Differentiated Carbon Tax (DCT) and Progressive Carbon Tax (PCT)—on non-independent third-party remanufacturing, specifically within the Authorized Remanufacturing Model (ARM) and the Outsourced Remanufacturing Model (ORM). Employing game theory, four models capturing the interactions between Original Equipment Manufacturers (OEMs) and Third-Party Remanufacturers (TPRs) are developed. Key findings derived from analytical and numerical analyses are: (1) Both DCT and PCT policies, when levied on OEMs, decrease NP sales. This decline indirectly stimulates demand for remanufactured products, fostering the expansion of the remanufacturing market. (2) Under both carbon tax regimes, the ORM outperforms the ARM in promoting end-of-life product collection. For OEMs, the ORM also generates superior economic benefits. (3) Neither carbon tax policy universally dominates the other under either remanufacturing model. The used product collection rate and the economic returns for supply chain participants are contingent upon the specific tax rates implemented within each policy framework.
Keywords:
Differentiated Carbon Tax
Progressive Carbon Tax
Authorized Remanufacturing
Outsourced Remanufacturing
Game Theory

Journal

International Journal of Production Economics cover
International Journal of Production Economics
IF:
10
Papers:
7.9K
Citations:
3.6W

Organization

Z
zhengzhou university
Scholars:
9.4K
Papers: 2.7K
Citations: 2
S
shanghai maritime university
Scholars:
1.2K
Papers: 535
Citations: 0
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