國外近期的研究顯示，在分析環境及能源相關議題時，有沒有及如何將內生技術進步與學習效果納入考量，是能否更精確衡量衝擊或政策效果的指標性因素（Goulder & Mathai, 2000; Kemfert,2005）。本文參考 Kypreos（2005）在MERGE模型中關於技術學習曲線之設計，在動態一般均衡分析模型中，將電力技術之學習效果藉由部門技術參數內生變動的處理方式，架構出一適合衡量我國溫室氣體減量經濟影響評估之總體模型，並以之重新審視依據2005年全國能源會議討論之「京都減量模式」對我國總體經濟、能源及環境等構面之影響。是為國內首見導入技術學習曲線之環境及能源議題模型模擬研究。 研究結果顯示，經由技術學習效果所創造的「擴張產能」、與「降低成本」效應，一方面使總體經濟的預測呈現較為合理的預測軌跡，同時，在減量政策的評估方面，亦能有效地避免高估碳稅與減量成本的情形。根據本文的模擬分析結果，我們得到與Goulder與Mathai（2000）、Kemfert（2005）及Kypreos（2005）等文獻相同的結論，再次印證在環境與能源政策中，納入技術學習效果考量之重要性。

Recent studies indicate that induced technical change and learning-by-doing effect are among the most important factors that need to be taken into account in energy and environmental policy analysis. Following Kypreos(2005), this paper reformulates a well-known dynamic CGE model by including in it a set of endogenous technical variables for the electricity-generating sector, which, in turn, are determined by cumulated output and cumulated R&D capital of that sector. The modified model is then used to simulate a set of policy scenarios that correspond to the greenhouse-gas emission mitigation strategies proposed at the 2005 National Energy Conference. Our simulation results show that taking into account the effect of induced technical change or learning-by-doing significantly lower the mitigation cost of meeting specific emission reduction targets. This result has important implications regarding the formulation of national greenhousegas policy, as an over-estimation of the emission reduction target will generate unnecessary negative impact on the economy.