污染稅與雙重紅利

Pollution Tax and Double Dividend

易嘉慧(Chia-Huei Yi)

指導教授 ： 毛慶生

國立臺灣大學/社會科學院/經濟學研究所/碩士(2006年)

https://doi.org/10.6342/NTU.2006.02457

摘要

無資料

關鍵字

污染稅 ； 雙重紅利

並列摘要

In this paper, we use a simple model to examine the double dividend
hypothesis and address the question: in order to control the pollution level,
which the government should tax, consumption or production? We consider
two cases: (1) capital income tax vs. pollution tax and (2) labor income tax
vs. pollution tax. In the first case, the double dividend of environmental
tax exists under the parameter used. However, in the second case, the labor
income tax is distorted further except when capital and energy are comple-
ments and the pollution tax is under 5%. Our analysis also suggests that the
elasticity of substitution between capital and energy plays an important role
to determine the elasticity of pollution with respect to the pollution tax. Fi-
nally, we also show that taxing consumption is not an e¤ective way to control
pollution.

並列關鍵字

Pollution tax ； ouble dividend

參考文獻

A. Lans Bovenberg. “Green Tax Reforms and the Double Dividend: an

Updated Reader’s Guide.”International Tax and Public Finance, 6, 1999,

A. Lans Bovenberg, Lawrence H. Goulder. “Optimal Environmental Tax-

ation in the Presence of Other Taxes: General Equilibrium Analyses.”The

tortionary Taxation.”The American Economic Review, Vol.84, No. 4, Sep.