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題名:資源﹑環境與綠色稅制論文集
作者:羅白櫻
校院名稱:國立政治大學
系所名稱:經濟學系
指導教授:曾巨威
學位類別:博士
出版日期:2001
主題關鍵詞:再生自然資源非再生自然資源雙重紅利綠色稅制
原始連結:連回原系統網址new window
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  • 共同引用共同引用:0
  • 點閱點閱:26
本論文是由三篇獨立的文章集結而成, 該三篇文章摘要如下:
1. 建立一再生自然資源 (造紙林木) 開採與使用的模型, 將回收物質 (廢紙) 作為生產消費財 (紙品) 的中間投入, 考量回收料纖維質可再使用的壽命限制, 且回收料纖維質與原始料纖維質間存有一定比例的組合關係。 由模型推導, 發現資源回收的外部效益, 除了資源使用成本的節省與環境污染成本的減少外, 還應包括以後各期使用回收料所創造的產出價值; 但在市場經濟體系下, 從事回收工作的消費者與從事產品製造的生產者, 皆無法反應此項價值的存在。 再者, 該項產出價值與節省資源使用成本的效益, 二者的大小亦受回收料可再使用次數, 且受在生產製程中使用回收料的比例等因素的影響。 本文發現, 在自由市場中, 為達資源保育目標, 應對生產者開採與使用的資源課稅, 且對其使用回收料予以補貼; 另外, 為達垃圾減量目標, 應對消費者設計一套押金制度, 對消費者所消費具潛在垃圾污染的財貨或勞務收費, 但於其回收時退還。
2. 建立一耗竭性非再生自然資源(化石燃料)開採與使用對環境資源體系與對經濟體系間之相互影響於動態體系模型中, 考量能源使用所具能燏疲的特性, 與能源對產出所具抵換的關係, 以及影響環境品質的二大人為因素──消費面與生產面污染源, 及環境所具自淨能力的自然因素, 將環境品質同時作為公共消費財與公共生產財處理。 針對能源的開採與使用所面臨的資源耗竭﹑能源耗用與環境污染等問題一併考量處理。 由模型推導發現, 在市場經濟體系中, 為達資源保存目標, 應對生產者開採與使用能源加以課稅, 以反應出能源使用成本; 另外, 為達環境寧適目標, 可運用「租稅伴隨補貼」的經濟誘因設計, 即對生產者開採與使用能源加以課稅, 以反應出能源污染成本; 同時, 對生產者從事防制污染活動所產生的外部性效益, 予以補貼。 再者, 亦對消費者所消費潛在具污染性財貨予以課稅, 同時對其所從事防制污染活動予以補貼, 此外, 對於家計所從事的勞動行為亦予以課稅, 以反應出健康成本。 在此值得一提的是, 本文發現, 雖然能源使用節省(效率)設備具效益性, 但此項效益直接(間接)反應於生產者對能源需求投入量的減少上, 因此, 不應對能源使用節省(效率)設備作任何的補貼或獎勵措施, 否則恐將造成社會生產成本的扭曲。
3. 利用一般均衡內生成長模型, 探討綠色稅制與政府支出對環境資源的福利影響效果。 考量環境品質存量對勞動生產力的影響, 以及同時處理使用能源投入所產生的二項外部成本─使用成本與污染成本, 並將能源投入對產出所具抵換關係的特性, 建構於模型中。 吾人發現無論起始狀態在何種制度設計下, 綠色稅或綠色補貼政策的引進或增加, 皆對環境資源效果的影響不確定, 且甚或產生不利的影響效果, 此肇因於綠色課稅或補貼, 使得環境品質獲得改善, 因而提升勞動生產力, 產出增加, 進而引伸性生產要素投入需求亦增加, 其中, 能源投入需求的增加, 不但增加資源使用成本且亦惡化環境品質。 故本文證明綠色稅或綠色補貼政策是否為達成環境資源保護目標的有效工具, 恐須視其條件及制度設計的內涵而定。 因此, 作為環境資源保護政策工具之一的綠色稅制應更審慎運用, 且有必要做更深入的研究。
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