碳稅和碳補貼的費率分析

Analysis of Carbon Tax and Subsidy fee

張琇涵(Hsiu-Han Chang)

指導教授 ： 洪一薰

國立臺灣大學/工學院/工業工程學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201701469

摘要

全球暖化現象在過去幾年中是各國政府主要關注的議題，研究顯示全球環境變遷與碳排放和碳足跡息息相關相關。 為了減少和防止進一步的環境生態變遷，需要控制其碳的排放量。因此，我們可以製定有效的策略和行動來解決這個問題。 政府可以通過利用稅收和補貼計劃，作為一種減少碳排放的策略; 對碳排放業者徵稅，以達到降低碳排量的效果。本研究主要分析碳稅予案補貼之費率，政府會先釋出碳稅與炭補貼之費率的訊息，責任業者與碳回收處理業者接收訊息後，分別制定最佳的產品製造量與回收獎勵金。 本研究利用Stackelberg模型求得參與者的最佳決策，政府為先行者（Leader），責任業者(MIS)與碳回收者處理業者(Recycler)為跟隨者（Follower）。本文以政府的立場為考量，發展出四種不同面向的模型，並利用均衡的概念，進而求解出四種最佳的碳稅和碳補貼的費率，並利用數值案例進行參數敏感度分析，探討其四種模型可能實施的趨勢與潛在的影響。

關鍵字

碳足跡 ； 碳排放 ； 碳稅 ； 碳補貼 ； 回收

並列摘要

Global warming has been world's main concern for the past decade. Studies have shown that the global warming is highly related to carbon footprint. In order to prevent further climatic change, it is necessary to reduce the carbon footprint. Firstly, we need to know the carbon footprint quantity produced, and then develop effective strategies/actions to resolve the issue. It is suggested that the governments to act as the catalyst in this reduction effort by utilizing tax and subsidy scheme; taxing the carbon producer while subsiding the carbon reducer. We use the Stackelberg model to achieve the best decision making in this study, the government as the leader, and the MIS (a group of manufacturers, importers, and sellers) and recyclers as the followers. This study aims to optimize the four various objectives in the perspective of the government to determine the carbon tax and carbon subsidy fee and to investigate the potential effect obtained in the four models.

並列關鍵字

carbon footprint ； carbon tax ； carbon subsidy ； Stackelberg ； global warming

參考文獻

Baranzini, A., Goldemberg, J., & Speck, S.(2000). A future for carbon taxes. Ecological Economics, 32 (3), 395-412.

Boguski, T.(2010). Life cycle carbon footprint of the National Geographic magazine. The International Journal of Life Cycle Assessment, 15 (7), 635-643.

Brécard, D. (2011). Environmental tax in a green market. Environmental and resource economics, 49(3), 387-403.

BSI.(2008). PAS 2050:2008 Specification for the Assessment of the Life Cycle Greenhouse Gas Emissions of Goods and Services Retrieved from http://www.bsigroup.com/en/Standards-and-Publications/Industry-Sectors/Energy/PAS-2050/

Cui, S., Niu, H., Wang, W., Zhang, G., Gao, L., & Lin, J.(2010). Carbon footprint analysis of the Bus Rapid Transit (BRT) system: a case study of Xiamen City. International Journal of Sustainable Development & World Ecology, 17 (4), 329-337.