Optimization of shipping freight forwarding services considering consumer rebates under the impact of carbon tax policy

Maritime carbon emissions, contributing to approximately 2.89% of global anthropogenic CO₂ emissions, have prompted governments to actively promote a low-carbon shift in the freight forwarding sector. The effect of carbon tax implementation on guiding freight forwarders towards offering more eco-friendly freight forwarding services and facilitating a low-carbon transition remains unclear. This study categorizes freight forwarding services models based on delivery speed, ranging from fast to slow, and environmental friendliness, from low to high. It examines scenarios involving a singular carbon tax and consumer rebates, establishing a freight forwarder model without carbon tax constraints (N-T model), a singular carbon tax model for freight forwarders (C-T model), and a combined carbon tax-consumer rebate model (C-C model). The findings suggest that carbon tax pressures from regulatory bodies ultimately affect consumers; thus, under tax cost pressures, freight forwarders must adapt their shipping strategies. A shift towards more eco-friendly freight forwarding services occurs if the rate of demand growth is less than the increase in fixed delivery costs, and an optimal tax rate can drive this shift. Conversely, when the perceived rebate difference between any two services surpasses a certain threshold, eco-friendly freight forwarding services are consistently favored. In the absence of such conditions, a well-designed carbon tax policy is essential to steer freight forwarders toward reducing carbon emissions.