本文以1995年至2014年共22個國家的非平衡追蹤資料進行實證分析,主要探討環境稅與經濟發展間的關係。過去的研究對於環境稅與經濟發展間尚有定論,因此本研究運用普通最小平方法以及分量迴歸進行實證分析。 本研究的普通最小平方法估計結果顯示:環境稅與經濟發展呈現不顯著。相較於普通最小平方法的估計結果,分量迴歸的估計結果顯示:國內生產毛額較高的國家會受到環境稅之影響,實證結果顯示呈現顯著的負相關,而環境稅對於國內生產毛額位於中低水準的國家則是不顯著。 在其他變數方面,人口與經濟發展在普通最小平方法與分量迴歸之實證分析上也有不一樣的結果,而淨儲蓄與教育對經濟發展之影響,則是分量迴歸結果則與普通最小平方法的結果相同。
The aim of this study is to re-examine the relationship between environment taxes and economic development, using different measures of environment taxes with GDP as well as net savings. A panel of 22 European countries is used from 1995 to 2014 and the quantile regression approach is applied. Our analysis shows that environment tax decrease economic development at the top of conditional GDP. This explicitly allows higher-development countries to have a different environmental tax than lower-development countries. The quantile results also provide some valuable insights to the different relationships that the explanatory variables have with economic development such as population. Some other variables such as net national saving and education expenditure have a significant effect on GDP but there is no clear pattern of the effect across different GDP.