台灣綠色稅制改革對所得重分配效果之影響

Abstract

我國倡議綠色稅制改革已歷三十餘年，迄今仍未能實施綠色稅制改革。本研究之目的在於探討台灣實施綠色稅制改革對於所得分配之影響效果，同時觀察我國是否存在實施綠色稅制改革之兩大障礙：國際競爭力及所得分配問題。\n\n首先，本研究在「稅收中立」原則下，設計我國可行之綠色稅制改革，包括徵稅與支出兩方面。在徵收面，參考蕭代基等（2009）及行政院版最終決議之單位稅額NT$ 750/tCO2e，估計能源及環境稅稅收；在支出面有兩項方案，（一）參考美國氣候領導力委員會（Climate Leadership Council, 2017），將稅收全數均分於全民；（二）參考蕭代基等（2009），將稅收用於補貼低收入戶、大眾運輸及改善財政收支。其次，應用「投入產出模型」於民國100年行政院主計總處之「產業關聯表」與民國104年「家庭收支調查報告」，估計實施綠色稅制改革對生產者與消費者之價格波動、所得分配及二氧化碳減量等效果。\n\n實證結果顯示，本研究設計之兩項綠色稅制改革方案皆能在「稅收中立」原則下，改善所得分配不均問題及減少二氧化碳排放量，且生產者與消費者價格上漲幅度不大，對國際競爭力之影響小。可同時達到環境保護、經濟效率、社會公平之目標，也可以達到改善財政收支、降低累積未償債餘額的財政永續效果。

Based on the principle of tax neutrality, this research proposes a Taiwan Green Tax Reform with two versions in its expenditure side. First version is to return all green tax revenue to every citizen evenly. Second version is to use all green tax revenue to subsidize low-income households and public transportation and to reduce fiscal deficits.\n\nThen, we apply the Input-Output Analysis to calculate producer and consumer price effects of the reform using the Taiwanese Input Output Table in 2011 and the 2015 Report on the Survey of Family Income & Expenditure. \n\nFinally, we examine the effects of the reform on income distributional in terms of the Gini coefficient and its effects on international competitiveness.\n\nThis research finds that the reform is able to improve income equity, environmental protection, economic efficiency and fiscal sustainability simultaneously, and have a minor impact on international competitiveness.