從公共經濟學的角度探討課徵碳稅對林業部門的影響

近年來由於二氧化碳排放所造成的温室效應己引起大家對自然資源及環境保護的重視。對二氧化碳排放量的管制,若以經濟手段來控制二氧化碳排放量,即以課徵環境稅的方式,則不但可增加政府稅收,又可減低環境污染。爰此,本文試圖以課徵碳稅為研究對象,討探及評估課徵碳稅後直接或間接對外部性及社會福利的影響。且基於森林具有吸收二氧化碳的弁?故將碳稅及造林二者結合一併分析以探究其對社會福利之影響,及對二氧化碳排放量減少的管制是否更為有效。課徵碳稅是為了矯正外部性,即將外部成本內部化,以符合庇古稅(Pigouivain taxe)之理論,其所增加的稅收可能因租稅因素的誤導,而扭曲了私部門的經濟行為,造成社會上的無謂損失。考量到不同瓞x碳稅方案及造林政策對社會福利的影響來作比較,除了傳統成本效益的評估準則外,作者試圖從公共經濟學的另一個角度來討探政府課徵碳稅及造林效益,以建立一個新的評量標準,供有關單位作決策的參考。課徵碳稅所達到的減量效果確實較造林的二氧化碳減量效果為高,但課徵碳稅所造成的社會福利損失却不容忽視,且課徵碳稅所造成二氧化碳減量排放的效果並不比造林後的二氧化碳減量多多少。故政府可以將碳稅的徵收一半用於造林,其達到的二氧化碳減量效果最高,且社會福利損失也減少,並可以造林所須投入的勞動力來增加就業,達到三贏的策略。關鍵詞:碳稅、外部成本內部化、社會成本、造林

關鍵字

社會成本；外部成本內部化；造林；碳稅

並列摘要

The carbon discharge with greenhouse effect cause we pay attention on protecting natural resources and environment protection.We use the economic method to control carbon discharge,not only the green tax increases the government revenue but also reduces contamination to the enviornment. In the paper, I analyse levy carbon tax on firms which will directly and indirectly affect the social welfare and rectify the externality. Due to forestry absorbing carbon dioxide, we will use carbon tax and afforestation, to carbon dioxide and see whether these methods have any influences on the social welfare. Levy carbon tax aims to correct exterality and, rectifies external cost internalization.According to the Pigouvious taxes, The tax revenue can expend the government expenditure.How ever the misleading on taxes and levies will distort the economic activity, cause the dead weight loss of the social welfare. The evalution shows that by comparing different programs,use of different carbon tax and afforestion,we evaluate them based on “cost-benefit criterion”. By using half of the tax revenue on afforestion ,which can maximize carbon discharge reduction,minimize social welfare losses, and increase the employment from afforestion by the input labor,we can achieve “3-winning”policy. Key words: carbon tax、external cost internalization、social welfare、afforestion

並列關鍵字

external cost internalization ； carbon tax ； social

參考文獻

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從公共經濟學的角度探討課徵碳稅對林業部門的影響

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