台灣推行碳價機制之探討

The Study on Carbon Pricing Mechanism in Taiwan

黃薇(Wei Huang)

指導教授 ： 劉啟群 ； 尤琳蕙

國立臺灣大學/管理學院/會計學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201701285

摘要

碳價機制為當今許多國家或地區面對全球暖化與溫室氣體減量議題所採行的重要政策工具之一。碳價機制分為碳交易制度與碳稅制度，碳交易屬「數量工具」，碳稅屬「價格工具」，兩者均可以建立碳的價格，促使排放源進行減量，但此兩種減量政策工具在實際運作上各具特色，如何搭配及選擇施行時機，以達到最大的效果，是一個亟待深究的課題。本論文採敘述性論文的方式撰寫，藉由資料蒐集了解世界各國碳交易及碳稅制度的施行狀況，以及我國碳價機制發展現況，進一步分析並建議我國未來推行碳價機制，應先實施碳稅後實施碳交易，以作為日後政府在訂定相關政策時的參考。

關鍵字

碳價機制 ； 全球暖化 ； 溫室氣體 ； 碳交易 ； 碳稅

並列摘要

Carbon pricing is one of the most important policies that used by many countries or regions to face the global warming and greenhouse gas reduction issues. Carbon pricing consists of carbon emission trading and carbon taxation. The former is volume policy tool, the later is price policy tool; both of them could help building carbon price, and make the emission sources to reduce their carbon emission. However, these two policies have their unique characteristics, so how to use both of them at the same time, or how to choose the right time to use either of them, is still a lesson need to be researched. This master thesis uses the method of narrative analysis. By collecting information we understood the development of carbon pricing policies in other countries and in Taiwan. We finally provide advice that our country should implement carbon taxation first and then carbon emission trading. This paper can assist the decision maker in choosing the mitigation instruments more properly.

並列關鍵字

carbon pricing ； global warming ； greenhouse gas ； carbon emission trading ； carbon taxation

參考文獻

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