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題名 能源稅對不同所得階層家庭支出分配之影響
無
作者 鄭渝樺
貢獻者 陳香梅
鄭渝樺
關鍵詞 能源稅
能源支出比例
稅收循環
社會安全捐
所得分位
日期 2012
上傳時間 2-Sep-2013 17:21:56 (UTC+8)
摘要 由於近年來全球暖化日趨嚴重，各國紛紛提倡課徵碳稅或能源稅，試圖透過以價制量的方式矯正外部性，降低溫室氣體的排放。然而，能源稅的課徵是否會影響不同所得階層之家計單位的反應為本文的重點。本文採用丹麥、英國、美國及日本四國之非平衡追蹤資料，以固定效果模型及隨機效果模型，探討課徵能源稅對於不同所得階層之家戶在能源支出占總支出的份額上是否有所影響；進一步探究課能源稅同時搭配降低雇主之社會安全捐以後，對於不同所得階層家戶之社會安全捐負擔是否有所變動，以評估雙重紅利之第二重紅利是否達成。
     
      實證結果發現能源稅確實能降低家戶能源支出比例，透過課稅誘發高所得家戶朝向使用更潔淨及便宜的替代能源，或者投資於能源效率提升之工具上；然而低所得家戶則不得不減少能源使用，進而使得能源支出比例下降。另外，將能源稅稅收拿來降低雇主的社會安全捐，實證結果發現高所得家戶社會安全捐下降的程度更甚於低所得家戶。最後，從總效果來看，課徵能源稅會造成家庭支出分配的轉移，而低所得與高所得家戶之影響總程度相差不大。
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     台灣綜合研究院 (2011)，「英國氣候變遷捐對我國課徵能源稅之啟示」，網址：
     https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&ved=0C
     CsQFjAA&url=http%3A%2F%2Fkm.twenergy.org.tw%2FReadFile%2F%3Fp%3DKLBase%26n%3D201112685637.pdf&ei=SSi_Ua7HIobekgWcvYD4DA&usg=AFQjCNHIkIrVsbPF72cmvwwuW2ZOzr2wVw&sig2=FB4Ek2mzaSdpymfCge_yFQ
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     李堅明 (2006)，「美國『能源法案』及『租稅抵減』」，《能源報導－封面故事二》，8，網址：http://energymonthly.tier.org.tw/outdatecontent.asp?ReportIssue=200611&Page=8
     林幸樺、蘇漢邦 (2007)，「開徵能源稅之雙紅利效果評估」，《碳經濟》，5，52–62。
     梁啟源 (2009)，「能源稅對臺灣能源需求及經濟之影響」，《臺灣經濟預測與政策》，中央研究院經濟研究所，40 (1)，45–78。
     黃宗煌 (2007)，「能源稅對我國產業及總體經濟的影響」，中技社96年度環境與能源國際研討會。網址：http://www.ctci.org.tw/public/Attachment/9110141014832.pdf
     
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描述 碩士
國立政治大學
財政研究所
100255009
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100255009
資料類型 thesis
dc.contributor.advisor 陳香梅zh_TW
dc.contributor.author (Authors) 鄭渝樺zh_TW
dc.creator (作者) 鄭渝樺zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 2-Sep-2013 17:21:56 (UTC+8)-
dc.date.available 2-Sep-2013 17:21:56 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2013 17:21:56 (UTC+8)-
dc.identifier (Other Identifiers) G0100255009en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59528-
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) 100255009zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 由於近年來全球暖化日趨嚴重，各國紛紛提倡課徵碳稅或能源稅，試圖透過以價制量的方式矯正外部性，降低溫室氣體的排放。然而，能源稅的課徵是否會影響不同所得階層之家計單位的反應為本文的重點。本文採用丹麥、英國、美國及日本四國之非平衡追蹤資料，以固定效果模型及隨機效果模型，探討課徵能源稅對於不同所得階層之家戶在能源支出占總支出的份額上是否有所影響；進一步探究課能源稅同時搭配降低雇主之社會安全捐以後，對於不同所得階層家戶之社會安全捐負擔是否有所變動，以評估雙重紅利之第二重紅利是否達成。
     
      實證結果發現能源稅確實能降低家戶能源支出比例，透過課稅誘發高所得家戶朝向使用更潔淨及便宜的替代能源，或者投資於能源效率提升之工具上；然而低所得家戶則不得不減少能源使用，進而使得能源支出比例下降。另外，將能源稅稅收拿來降低雇主的社會安全捐，實證結果發現高所得家戶社會安全捐下降的程度更甚於低所得家戶。最後，從總效果來看，課徵能源稅會造成家庭支出分配的轉移，而低所得與高所得家戶之影響總程度相差不大。		zh_TW
dc.description.tableofcontents 壹、前言 1
     貳、能源稅制概況介紹 6
     一、 主要國家之能源稅概況 6
     二、 選樣國家之能源相關稅制介紹 11
     叁、研究方法 18
     一、實證模型設定 18
     二、變數定義與資料來源 21
     肆、研究結果與分析 31
     一、敘述統計分析 31
     二、模型檢定 35
     三、實證結果 42
     伍、結論與建議 49
     參考文獻 50		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100255009en_US
dc.subject (關鍵詞) 能源稅zh_TW
dc.subject (關鍵詞) 能源支出比例zh_TW
dc.subject (關鍵詞) 稅收循環zh_TW
dc.subject (關鍵詞) 社會安全捐zh_TW
dc.subject (關鍵詞) 所得分位zh_TW
dc.title (題名) 能源稅對不同所得階層家庭支出分配之影響zh_TW
dc.title (題名) 無zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 壹、中文部分
     台灣綜合研究院 (2011)，「英國氣候變遷捐對我國課徵能源稅之啟示」，網址：
     https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&ved=0C
     CsQFjAA&url=http%3A%2F%2Fkm.twenergy.org.tw%2FReadFile%2F%3Fp%3DKLBase%26n%3D201112685637.pdf&ei=SSi_Ua7HIobekgWcvYD4DA&usg=AFQjCNHIkIrVsbPF72cmvwwuW2ZOzr2wVw&sig2=FB4Ek2mzaSdpymfCge_yFQ
     朱証達 (2012)，「英國能源與氣候變遷政策對消費者能源支出之影響」，工業技術研究院綠能與環境研究所。
     李堅明 (2006)，「美國『能源法案』及『租稅抵減』」，《能源報導－封面故事二》，8，網址：http://energymonthly.tier.org.tw/outdatecontent.asp?ReportIssue=200611&Page=8
     林幸樺、蘇漢邦 (2007)，「開徵能源稅之雙紅利效果評估」，《碳經濟》，5，52–62。
     梁啟源 (2009)，「能源稅對臺灣能源需求及經濟之影響」，《臺灣經濟預測與政策》，中央研究院經濟研究所，40 (1)，45–78。
     黃宗煌 (2007)，「能源稅對我國產業及總體經濟的影響」，中技社96年度環境與能源國際研討會。網址：http://www.ctci.org.tw/public/Attachment/9110141014832.pdf
     
     貳、 外文部分
     Abrahamse, W. and L. Steg (2011), “Factors Related to Household Energy Use and Intention to Reduce
     It: The Role of Psychological and Socio-Demographic Variables,” Human Ecology Review, 18 (1), 30–40.
     Babiker, M. H., G. E. Metcalf and J. Reilly (2002), “Tax Distortions and Global Climate Policy,”
     MIT Joint Program on the Science and Policy of Global Change, Report No. 85.
     Baker, P., R. Blundell and J. Micklewright (1989), “Modelling Household Energy Expenditures Using
     Micro-Data,” The Economic Journal, 99 (397), 720–738.
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