本篇論文討論台灣因應溫室氣體減量策略之議題，分別以彈性機制中的國際排放交易與清潔發展機制作為分析重點，同時分析先期行動是否具成本有效性。首先，以靜態多國GTAP-E模型評估減量模式與國際排放交易參與國不同，對臺灣總體經濟與遵循成本、能源結構與碳密集度的影響；其次，將台灣區分為投資國與地主國兩種情境，考量知識累積與學習效果下，分析對台灣溫室氣體減量策略（特別是碳稅）之影響；最後，考量知識累積與做中學效果，探討在不同減量目標下，先期行動是否較具成本有效性。
本文第二章採用靜態多國GTAP-E模型，針對1998年全國能源會議結論之總量減量模式與美國提出之密集度減量模式進行模擬，由研究結果得知，台灣參與國際排放交易可以有效降低我國的減量成本及經濟衝擊，使國內產業朝向使用低碳之潔淨能源，同時能源效率亦會提升，若臺灣無法參與國際排放交易，則建議應採行減量成本較低的密集度模式，具有兼顧環境保護與經濟發展的雙贏策略（win-win strategy）。
本文第三章以Goulder and Mathai（2000）為基礎進行擴充，同時考量誘發技術變動與做中學兩種效果存在之影響，在模型中增加CDM投資國與地主國之刻劃。研究結果得知，就CDM投資國而言，碳稅稅率應較沒有參與CDM為低，而其大小與CERs價格呈正相關；CDM計畫可以帶給地主國溫室氣體減量與CERs價值效益及知識累積效益，且較投資國為高，因此，在相同防制水準下，地主國宜採取較低碳稅稅率策略。未來台灣若能與中國大陸合作，將較國內單獨進行減量來得有利，並可大幅降低國內的溫室氣體減量成本，從而獲得參與CDM之好處。
本文第四章以Kennedy（2002）為基礎進行擴充，考量討論非附件一國家（如台灣），在不同減量目標下國家最適減量策略規劃之影響分析，減量期程區分為三期討論，模型中納入知識累積與做中學效果，並以技術防制來達到總量管制目標。研究結果得知：（1）各期的研發與購買減量設備支出多寡，由環境附屬效益、總量管制目標影子價格、總量管制目標風險、知識累積與做中學淨效果決定，除了總量管制風險為負相關外，其餘影響因素皆為正相關；（2）與先期行動比較，當延緩減量的總量管制目標較嚴格時，總量管制風險將越小，若環境附屬效益、知識累積與做中學淨效果較高時，則會增加延緩減量的防制支出，反之，環境附屬效益、知識累積與做中學淨效果較小時，則先期行動的防制支出將高於延緩減量（3）影響一國是否採行先期行動之因素包括技術防制支出所產生的環境效益、技術進步、折現因子與管制目標，這些因素影響越小，將會採取延緩減量。
我國雖非聯合國會員國，應積極爭取以「非會員國」身份參與跨國合作減量機制之機會（如IET與CDM），由政府部門組成跨部會小組，並且可利用現有的國際組織平台（如WTO），提倡共同減量合作機制，有利於溫室氣體減量政策之研擬與對外談判協商。

The main purpose of this research is to explore greenhouse gas abatement strategy for Taiwan. The study focus on Kyoto mechanisms, such as International emission trading(IET) and clean development mechanism (CDM), to discuss the most cost effectiveness strategies of GHG abatement in Taiwan. In addition to, the issues of GHG abatement timing is concerned of this study as well.
In Chapter 2, based on the conclusion of the GHG emission cap drawn from ‘National Energy Conference’ (1998), and the carbon intensity target proposed by the Bush Administration, nine scenarios are simulated to examine the policy implications of participation in international emission trading in Taiwan. We find that (1) Taiwan joint IET, the GDP loss and the average compliance cost of the emissions cap are, on the contrary, lower than those of carbon intensity target. In particular, the involvement of the non Annex-I countries adds to the potential for lower cost abatement, reflecting the cost effectiveness of global cooperation; (2) No matter what kinds of emissions cap are adopted in Taiwan, GHG abatement leads to an improvement in carbon intensity, average emission factor, and energy efficiency; (3) The cost of abating GHG crucially hinges on the abatement targets.
In chapter 3, with the consideration of both R&D based and learning-by-doing based knowledge accumulation, this paper explores the proper design of domestic climate policy for the countries participating CDM. The insights which emerge from this paper are summarized as follows. (1) In the presence of R&D based knowledge accumulation, it is better to implement low carbon tax policy so as to induce the inter-temporal substitution effect of the GHG abatement. (2) Due to the existence of knowledge accumulation, the host countries still have CDM investment demand even if they don’t get any CERs from CDM project. (3) It is thanks to the more learning effect resulting from the CDM project that the host country could implement low carbon tax rate policy.
In chapter 4, based on the model of Kennedy (2002), this paper examines the impact of both R&D based and learning-by-doing on the timing and costs of emission abatement. We find that the reasons for postponing aggressive emission reduction, such as cost saving, the smaller discount factor, the abatement target, the value of co-benefits, R&D and learning-by-doing.
This study deeply discusses GHG abatement strategy in Taiwan, especially focus on the Kyoto mechanism, and provides lots of suggestions on GHG abatement policies and measures, which can support the decision of GHG abatement strategy of the government in the future.