由於人類追求經濟發展連帶使人為的二氧化碳排放量大量增加,造成了全球溫室效應並導致全球氣候變遷,引發全球性的氣候災難,基於綠色租稅對於校正經濟過程所產生外部性的功能,本研究以京都議定書附錄B所列之26個主要國家及土耳其、南韓計28個國家進行自1994年至2012年19個年度的實證研究以探討綠色租稅是否真能預期改善全球的溫室效應。 在本研究中將綠色租稅分成能源稅、車輛稅及其他的綠色租稅,經實證結果顯示,綠色租稅中唯有能源稅可以有效減少CO2的排放,而本文進一步探討能源稅率對於CO2的排放的影響,經實證結果顯示真正影響CO2排放的因素是能源稅率,而非能源稅收,且研究亦發現車輛稅對於CO2的排放不僅沒有減少,反而呈現顯著性的正相關,此一項發現除了可以提供決策者在制定能源稅或是提高能源稅率時,同時考量減輕甚至免除與車輛稅有關的租稅,一方面不至於因為能源稅的實施或稅率的提高而加重人民的租稅負擔,一方面可以減少能源的使用而立即減少C02的排放,減緩溫室效應所造成的氣候災害。
The pursuit of economic development has caused the massive increase of carbon dioxide (CO2) emissions, resulting in the global greenhouse effect, climate change, and climate disasters. This dissertation explores the correlation between the effect of green taxation and CO2 emissions for a panel made up of 28 countries which contain 26 countries listed in the Annex B of the Kyoto Protocol , Turkey and South Korea using time series data from 1994 to 2012 to estimate the effect of green taxation on carbon dioxide reduction. This dissertation divides green tax into energy tax, motor vehicle tax, and other green tax. According to the results of the empirical research, energy tax is the only green tax which is beneficial to the reduction of CO2 emissions effectively. As for how energy tax has an impact on CO2 emissions, it is proved what truly affects the emissions of CO2 is energy tax rate rather than energy tax revenue. On the other hand, motor vehicle tax does not strengthen the reduction of CO2 emissions. Instead, it shows a significantly positive correlation to the emissions of CO2. This may encourage the policy decision makers to decrease or exempt the taxes related to motor vehicle tax when implementing energy tax or increasing energy tax rate. In this way, the implementation of energy tax or the increase of its tax rate will not worsen the tax burden of citizens. Moreover, the use of energy will decline and the emissions of CO2 will be reduced immediately to mitigate the climate disasters caused by greenhouse effect.