考慮消費外部性時環保政策之成長效果與最適污染稅

The Growth Effect of Environmental Policy and Optimal Pollution Taxation with Considering Consumption Externality

陳怡如(Yi-Ju Chen)

指導教授 ： 洪小文

淡江大學/商管學院/產業經濟學系碩士班/碩士(2017年)

https://doi.org/10.6846/TKU.2017.00859

摘要

本文以Chen, et al.(2007)為基礎，建立一納入消費外部性的單部門內生成長模型，藉此檢視環境政策對總體經濟成長的影響。本研究發現，在考慮汙染外部性後，勞動所得稅、資本利得稅及消費稅的增加會削減勞動參與程度及經濟的成長；防治污染支出的增加會促進勞動參與程度經濟成長；而排放稅及消費外部性的增加，則存在不確定性的效果。在汙染存量方面，我們發現隨著勞動所得稅、資本利得稅及消費外部性的增加，汙染存量也會隨之增加；而消費稅、排放稅及防治汙染支出則可有效減少汙染存量。除此之外，我們亦探討政府如何透過最適租稅矯正因外部性所帶來的市場扭曲。

關鍵字

內生成長 ； 經濟成長 ； 環境保護 ； 汙染稅 ； 防治污染支出 ； 環境評估政策 ； 汙染 ； 消費外部性

並列摘要

This paper starting with Chen et al. (2007), establishing a single-sector endogenous growth model that incorporates consumer externality to examine the impact of environmental policies on the economic growth. We find with considering the pollution externality, the increase of labor income tax, capital income tax, and consumption tax decreases the labour and the economic growth; the increase of pollution abatement and control (PAC) expenditures increases the labour and the economic growth; while the effect of emission tax and the consumption externality are uncertain. In terms of pollution stock, we also find the increase of labor income tax, capital income tax, and consumption externality increase the pollution stock; the increase of consumption tax, emission tax and PAC expenditures can effective decreases the pollution stock. Moreover, we also explore the optimal tax policy how to correct the distortion because of the externality.

並列關鍵字

Endogenous Growth ； Economic Growth ； Environmental Protection ； Emission Tax ； Pollution Abatement and Control Expenditure ； Environmental Assessment Policy ； Pollution ； Consumption Externality

參考文獻

Chen, J. H., Hsiao, W. T., C. C., and Shieh, J. Y. (2003). “The Growth Consequences of Environmental Pollution with Elastic Labor Supply.” Taipei Economic Inquiry, 39, 147-172.

Chen, J. H., Lai, C. C., and Shieh, J. Y. (2003). “Anticipated Environmental Policy and Transitional Dynamics in an Endogenous Growth Model.” Environmental and Resource Economics, 25, 233-254.

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