能源稅、汙染稅與雙重紅利假說

Energy Tax, Pollution Tax and the Double Dividend Hypothesis

徐士偉(Shih-Wei Hsu)

指導教授 ： 蕭代基

國立臺北大學/公共事務學院/自然資源與環境管理研究所/碩士(2010年)

摘要

使用化石燃料除了產生各類汙染與溫室氣體外，由於化石能源存量有限，因此今日多使用會讓未來可使用量減少，產生跨代外部性，經濟學理論稱之為使用者成本。所以化石燃料的最終價格，除反應汙染等環境外部成本外，亦需充分反應使用者成本。
本研究以符合Hotelling Rule的開採路徑為代表，並使用Bento and Jacobsen（2007）的模型，結合為一個兩階段模型。第一階段使用Tietenberg（2006）的範例，代表固定要素或石油的開採路徑，再將各期開採量代入第二階段，觀察模型內各項變數的變化。對固定要素開採以從量、對淨利潤與從價的方式課稅，模擬結果發現從量、從價稅可延緩開採速度，進而使模擬前期的汙染減量，且就業量增加。對淨利潤課稅也可增加就業量，但無法達到延緩開採、汙染減量等環境目標。
模型的代表性家戶的效用函數裡，包含消費與休閒，當兩者偏向互補時，較易達成汙染減量的目標。家戶的消費效用函數裡，分為汙染財與乾淨財，當兩者偏向替代時，則較易達成汙染減量的目標。除此之外，模擬分析中發現，乾淨財與休閒可能為互補，汙染財與休閒則為替代。
除環境效益、增加就業與取走開採者的超額利潤的效益外，以從價稅的方式對固定要素課稅時，固定要素市場的福利成本較從量課徵方式低。若延緩開採為首要目標時，應選擇對固定要素開採從量課稅；若除了延緩開採，且欲降低課稅對固定要素市場的無謂損失，則應選擇從價課徵。

關鍵字

能源稅, 汙染稅, 雙重紅利, Hotelling Rule

並列摘要

Using fossil fuel emits various types of pollution and greenhouse gas, CO2, and reduce the available stock of future generation because the stock of fossil fuel is limited in the Earth. There is a inter-generational externality called “User Cost” in economics. So the final price of fossil fuel should include not only environmental externality cost, but also User Cost.
In this study, I combine Tietenberg (2006) example with Bento and Jacobsen (2007) model, and propose a two-stage model. Tietenberg(2006) explain the Hotelling optimal depletion path. In the first stage of this study, the depletion quantity of fixed factor is solved, and then it’s been a substitution in the second stage. The ways of fixed factor tax are specific tax, net income tax (i.e. rent tax) and ad valorem tax. The simulation results showed that specific tax and ad valorem tax could postpone the depletion, decrease the pollution in the early period, and increase the employed persons. Net income tax could also increase the employed persons, but it could neither postpone the depletion nor decrease pollution.
The utility function of the representative household in the model of this study included consumption and leisure. When the substitution elasticity of consumption and leisure is lower, the goal of pollution reduction is easier. The consumption utility function of household included pollution goods and clean goods. When the substitution elasticity of consumption utility function is higher, then the goal of pollution reduction is easier. Furthermore, the simulation results showed that the relation between clean good and leisure may be complement, and the relation between pollution goods and leisure may be substitution.
In addition to benefits of environmental, employment and taxing net income, the welfare cost of ad valorem tax is smaller than the way specific tax in fixed factor market. If the government wants to decrease the depletion rate first, it should choose the way specific tax. If the government wants to decrease the depletion rate and deadweight loss of fixed factor market, it should choose the way ad valorem tax.

並列關鍵字

energy tax, pollution tax, double dividend, Hotelling rule

參考文獻

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? 蕭代基、黃耀輝、羅時芳、王京明（2006），推動能源稅之影響評估及應有配套措施之研究，行政院經濟建設委員會委託研究計畫，計畫編號：95110802，財團法人中華經濟研究院第二研究所。