學術產出-Theses

題名 能源相關稅制對溫室氣體減量之成效探討 -歐洲十五國之實證研究
作者 林珮筠
貢獻者 陳香梅
林珮筠
關鍵詞 綠色稅制改革
全球暖化
環境政策
固定效果模型
日期 2007
上傳時間 18-Sep-2009 11:00:54 (UTC+8)
摘要 隨著全球暖化問題日益嚴重,許多歐洲國家於1990年代遂進行一連串的綠色稅制改革,盼透過課徵環境稅的方式有效改善環境問題;本研究即以綠色稅制改革的先驅者—歐洲15國作為研究對象,觀察期間為1995年至2005年,利用計量方法探討能源相關稅制對溫室氣體減量之真實效果。 研究發現課徵碳稅、能源稅等與污染排放相關之環境稅,確實能有效降低二氧化碳等溫室氣體的排放量;但以車輛為稅基的交通運輸稅類別環境稅則未能產生改善環境的作用。此外,研究結果顯示提高能源價格亦有助於降低二氧化碳等溫室氣體之排放量,而能源密度、發電結構及工業導向之產業結構皆為提高二氧化碳等溫室氣體之重要因素;且全部的國家皆因各自的天然環境等特質而產生二氧化碳等溫室氣體排放量固定效果。 根據實證結果,本研究提出以下建議:
一、 世界各國皆應加快腳步研擬一套因地制宜的綠色稅制,;亦可將能源相關環境稅之課徵與能源價格調升交互運用。
二、 應著重於直接對污染排放及燃料使用課稅,且可考慮廢除沒有實際改善環境效果的車輛稅、牌照稅等交通運輸稅。
三、 需深入思考經濟發展與環境永續發展間的抵換關係,若遇開發中國家礙於經濟發展需求及國家能力而無法於短期內轉型之情況,已開發國家亦應遵循京都議定書之相關內容及規定,盡力予以協助。
參考文獻 參考文獻
王禮茂 (2004),「幾種主要碳增匯/減排途徑的對比分析」,《第四紀研究》, 24(2), 191-197。
黃宗煌、徐世勳、李秉正與林幸樺 (1999),「TAIGEM動態一般均衡模型的二氧化碳排放基線預測」,《台灣經濟學會年會論文集》, 341-374。
黃宗煌、徐世勳、李秉正、林幸樺 (2001),「溫室氣體減量策略之經濟影響評估:TAIGEM-D模型之應用」, 《自由中國之工業》, 90(12), 1-30。
張四立與施欣錦 (1999),「能源使用、能源效率與CO2排放之關聯性分析」,《經濟研究》, 37(2), 88-114。
陳家榮與陳彥尹 (2002),「因應二氧化碳減量能源策略之檢討分析」, 《能源季刊》, 32(2), 2-18。
梁啟源 (2005),「碳稅對台灣CO2排放及經濟發展之影響 1999- 2020」,《經濟前瞻》,99,51-54。
楊子菡與蘇漢邦 (2002),「綠色租稅改革的租稅福利成本與結構效果」,《農業與經濟》, 29, 29-54。
楊任徵 (1999),「造成我國CO2 上升關鍵因素之尺度分析」, 台北:經濟部能源委員會專案計畫報告。
廖惠珠 (2005),「國際高油價之緣由與可能之後續發展」,《經濟前瞻》, 97, 75-82。
蕭代基與葉淑琦譯 (1998),「綠色稅制改革:OECD最新環境稅報告」, 台北:台灣地球日出版社。
魏濤遠與Glomsrod, S. (2002),「徵收碳稅對中國經濟與溫室氣體排放的影響」,《世界經濟與政治》, 8, 47-49。
Barde, J. P. (1999), ―Green Tax Reforms in OECD Countries: An Overview,Journal of Business Administration and Policy Analysis, Santiago.
BERR (2008), Quarterly Energy Price, Wales. Breusch,
T. S. and A. R. Pagan (1980), ―The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics,‖ Review of Economic Studies, 47(1), 239-253.
Bruvoll, A. and B. Larsen (2002), ―Greenhouse Gas Emissions in Norway: Do Carbon Taxes Work,‖ Energy Policy, 493-505.
Cnossen, S. and H. R. J. Vollebergh (1992), ―Toward a Global Excise on Carbon,‖ National Tax Journal, 45(1), 23-36.
EEA (2000), Environmental Taxes: Recent Developments in Tools for Integration. Copenhagen.
European Environment Agency (2005), Market-based Instruments for Environmental Policy in Europe, Luxembourg. European Environment Agency (2007a), Europe`s Environment: The Fourth Assessment, Copenhagen.
European Environment Agency (2007b), Greenhouse Gas Emission Trends and Projections in Europe 2007: Tracking Progress Towards Kyoto Targets, Copenhagen.
European Environment Agency (2007c), Indicator: EN32 Energy Taxes, Copenhagen.
Eurostat (2001), Environmental Taxes – A Statistical Guide, Luxembourg.
Granger, C. W. J. and P. Newbold (1974), ―Spurious Regressions in Econometrics,‖ Journal of Econometrics, 2(2), 111-120.
Gore, A. (2006), An Inconvenient Truth, USA: Rodale Pre.
Hausman, J. A. (1978), ―Specification Tests in Econometrics,‖ Econometrica,46, 1251-1271.
Hill, R. C., W. E. Griffiths and G. G. Judge (2001), Undergraduate Econometrics, New York: John Wiley and Sons.
Hoeller, P. and M. Wallin (1991), ―Energy Prices, Taxes and Carbon Dioxide Emissions,‖ OECD Economic Studies, 17, 91-105.
Hsiao, C. (1986), ―Analysis of Panel Data,‖ Cambridge University Press.
Ishikawa, J. and T. Kuroda (2007), ―How Effective are Emissions Taxes in an Open Economy,‖ Review of Development Economics, 11(2), 359-368.
Jansen, H. and G. Klaassen (2000), ―Economic Impacts of the 1997 EU Energy Tax: Simulations with Three EU-Wide Models,‖ Environmental and Resource Economics, 15(2), 179-197.
Jarque, C. M. and A. K. Bera (1980), ―Efficient Tests for Normality, Homoscedasticity and Serial Independence of Regression Residuals,‖ Economics Letters, 6(3), 255–259. Jorgenson, D. W., D. T. Slesnick and P. J. Wilcoxen (1992), ―Carbon Taxes and Economic Welfare,‖ Brookings Papers on Economic Activity: Microeconomics, 1992, 393-454.
Larsen, B. M. and R. Nesbakken (1997), ―Norwegian Emissions of CO2 1987-1994: A Study of Some Effects of the CO2 Tax,‖ Environmental and Resource Economics, 9 (3), 275-290.
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描述 碩士
國立政治大學
財政研究所
95255013
96
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095255013
資料類型 thesis
dc.contributor.advisor 陳香梅zh_TW
dc.contributor.author (Authors) 林珮筠zh_TW
dc.creator (作者) 林珮筠zh_TW
dc.date (日期) 2007en_US
dc.date.accessioned 18-Sep-2009 11:00:54 (UTC+8)-
dc.date.available 18-Sep-2009 11:00:54 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 11:00:54 (UTC+8)-
dc.identifier (Other Identifiers) G0095255013en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/34723-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 95255013zh_TW
dc.description (描述) 96zh_TW
dc.description.abstract (摘要) 隨著全球暖化問題日益嚴重,許多歐洲國家於1990年代遂進行一連串的綠色稅制改革,盼透過課徵環境稅的方式有效改善環境問題;本研究即以綠色稅制改革的先驅者—歐洲15國作為研究對象,觀察期間為1995年至2005年,利用計量方法探討能源相關稅制對溫室氣體減量之真實效果。 研究發現課徵碳稅、能源稅等與污染排放相關之環境稅,確實能有效降低二氧化碳等溫室氣體的排放量;但以車輛為稅基的交通運輸稅類別環境稅則未能產生改善環境的作用。此外,研究結果顯示提高能源價格亦有助於降低二氧化碳等溫室氣體之排放量,而能源密度、發電結構及工業導向之產業結構皆為提高二氧化碳等溫室氣體之重要因素;且全部的國家皆因各自的天然環境等特質而產生二氧化碳等溫室氣體排放量固定效果。 根據實證結果,本研究提出以下建議:
一、 世界各國皆應加快腳步研擬一套因地制宜的綠色稅制,;亦可將能源相關環境稅之課徵與能源價格調升交互運用。
二、 應著重於直接對污染排放及燃料使用課稅,且可考慮廢除沒有實際改善環境效果的車輛稅、牌照稅等交通運輸稅。
三、 需深入思考經濟發展與環境永續發展間的抵換關係,若遇開發中國家礙於經濟發展需求及國家能力而無法於短期內轉型之情況,已開發國家亦應遵循京都議定書之相關內容及規定,盡力予以協助。
zh_TW
dc.description.tableofcontents 第一章 緒論 .................................................................................................. 1
第一節 研究背景與動機 ........................................................................................ 1
第二節 研究目的與範圍 ........................................................................................ 2
第三節 研究方法 .................................................................................................... 3
第四節 研究架構 .................................................................................................... 4
第二章 文獻回顧 .......................................................................................... 5
第一節 理論模型 .................................................................................................. 5
第二節計量經濟與數理規劃模型 ......................................................................... 10
第三節 其他總體經濟模型 .................................................................................. 14
第四節 本章小結 ................................................................................................ 177
第三章 國際組織與歐盟對抗氣候變遷的努力 ......................................... 21
第一節 聯合國氣候變遷綱要公約與京都議定書 ................................................ 22
第二節 歐盟15國及挪威之綠色稅制改革 ......................................................... 25
第三節 溫室氣體減量情形 .................................................................................. 37
第四章 實證模型設定 ................................................................................ 40
第一節 結合橫斷面與時間資料的迴歸模型 ....................................................... 40
第二節 實證模型設定 ........................................................................................ 45
第五章 模型檢測與實證結果分析 ............................................................. 53
第一節 敘述統計分析 .......................................................................................... 53
第二節 實證模型檢驗 .......................................................................................... 55
第三節 實證結果分析 .......................................................................................... 60
第四節 經濟成長與溫室氣體污染量之關聯性.......................................... 64
第五節 本章小結 .................................................................................................. 68
IV
第六章 結論與建議 .................................................................................... 70
第一節 研究結論 .................................................................................................. 70
第二節 政策建議 .................................................................................................. 71
第三節 研究限制及後續研究方向 ....................................................................... 73
參考文獻 ..................................................................................................... 74
附錄A ......................................................................................................... 80
zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095255013en_US
dc.subject (關鍵詞) 綠色稅制改革zh_TW
dc.subject (關鍵詞) 全球暖化zh_TW
dc.subject (關鍵詞) 環境政策zh_TW
dc.subject (關鍵詞) 固定效果模型zh_TW
dc.title (題名) 能源相關稅制對溫室氣體減量之成效探討 -歐洲十五國之實證研究zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 參考文獻zh_TW
dc.relation.reference (參考文獻) 王禮茂 (2004),「幾種主要碳增匯/減排途徑的對比分析」,《第四紀研究》, 24(2), 191-197。zh_TW
dc.relation.reference (參考文獻) 黃宗煌、徐世勳、李秉正與林幸樺 (1999),「TAIGEM動態一般均衡模型的二氧化碳排放基線預測」,《台灣經濟學會年會論文集》, 341-374。zh_TW
dc.relation.reference (參考文獻) 黃宗煌、徐世勳、李秉正、林幸樺 (2001),「溫室氣體減量策略之經濟影響評估:TAIGEM-D模型之應用」, 《自由中國之工業》, 90(12), 1-30。zh_TW
dc.relation.reference (參考文獻) 張四立與施欣錦 (1999),「能源使用、能源效率與CO2排放之關聯性分析」,《經濟研究》, 37(2), 88-114。zh_TW
dc.relation.reference (參考文獻) 陳家榮與陳彥尹 (2002),「因應二氧化碳減量能源策略之檢討分析」, 《能源季刊》, 32(2), 2-18。zh_TW
dc.relation.reference (參考文獻) 梁啟源 (2005),「碳稅對台灣CO2排放及經濟發展之影響 1999- 2020」,《經濟前瞻》,99,51-54。zh_TW
dc.relation.reference (參考文獻) 楊子菡與蘇漢邦 (2002),「綠色租稅改革的租稅福利成本與結構效果」,《農業與經濟》, 29, 29-54。zh_TW
dc.relation.reference (參考文獻) 楊任徵 (1999),「造成我國CO2 上升關鍵因素之尺度分析」, 台北:經濟部能源委員會專案計畫報告。zh_TW
dc.relation.reference (參考文獻) 廖惠珠 (2005),「國際高油價之緣由與可能之後續發展」,《經濟前瞻》, 97, 75-82。zh_TW
dc.relation.reference (參考文獻) 蕭代基與葉淑琦譯 (1998),「綠色稅制改革:OECD最新環境稅報告」, 台北:台灣地球日出版社。zh_TW
dc.relation.reference (參考文獻) 魏濤遠與Glomsrod, S. (2002),「徵收碳稅對中國經濟與溫室氣體排放的影響」,《世界經濟與政治》, 8, 47-49。zh_TW
dc.relation.reference (參考文獻) Barde, J. P. (1999), ―Green Tax Reforms in OECD Countries: An Overview,Journal of Business Administration and Policy Analysis, Santiago.zh_TW
dc.relation.reference (參考文獻) BERR (2008), Quarterly Energy Price, Wales. Breusch,zh_TW
dc.relation.reference (參考文獻) T. S. and A. R. Pagan (1980), ―The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics,‖ Review of Economic Studies, 47(1), 239-253.zh_TW
dc.relation.reference (參考文獻) Bruvoll, A. and B. Larsen (2002), ―Greenhouse Gas Emissions in Norway: Do Carbon Taxes Work,‖ Energy Policy, 493-505.zh_TW
dc.relation.reference (參考文獻) Cnossen, S. and H. R. J. Vollebergh (1992), ―Toward a Global Excise on Carbon,‖ National Tax Journal, 45(1), 23-36.zh_TW
dc.relation.reference (參考文獻) EEA (2000), Environmental Taxes: Recent Developments in Tools for Integration. Copenhagen.zh_TW
dc.relation.reference (參考文獻) European Environment Agency (2005), Market-based Instruments for Environmental Policy in Europe, Luxembourg. European Environment Agency (2007a), Europe`s Environment: The Fourth Assessment, Copenhagen.zh_TW
dc.relation.reference (參考文獻) European Environment Agency (2007b), Greenhouse Gas Emission Trends and Projections in Europe 2007: Tracking Progress Towards Kyoto Targets, Copenhagen.zh_TW
dc.relation.reference (參考文獻) European Environment Agency (2007c), Indicator: EN32 Energy Taxes, Copenhagen.zh_TW
dc.relation.reference (參考文獻) Eurostat (2001), Environmental Taxes – A Statistical Guide, Luxembourg.zh_TW
dc.relation.reference (參考文獻) Granger, C. W. J. and P. Newbold (1974), ―Spurious Regressions in Econometrics,‖ Journal of Econometrics, 2(2), 111-120.zh_TW
dc.relation.reference (參考文獻) Gore, A. (2006), An Inconvenient Truth, USA: Rodale Pre.zh_TW
dc.relation.reference (參考文獻) Hausman, J. A. (1978), ―Specification Tests in Econometrics,‖ Econometrica,46, 1251-1271.zh_TW
dc.relation.reference (參考文獻) Hill, R. C., W. E. Griffiths and G. G. Judge (2001), Undergraduate Econometrics, New York: John Wiley and Sons.zh_TW
dc.relation.reference (參考文獻) Hoeller, P. and M. Wallin (1991), ―Energy Prices, Taxes and Carbon Dioxide Emissions,‖ OECD Economic Studies, 17, 91-105.zh_TW
dc.relation.reference (參考文獻) Hsiao, C. (1986), ―Analysis of Panel Data,‖ Cambridge University Press.zh_TW
dc.relation.reference (參考文獻) Ishikawa, J. and T. Kuroda (2007), ―How Effective are Emissions Taxes in an Open Economy,‖ Review of Development Economics, 11(2), 359-368.zh_TW
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