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| Title: | 排碳外部性與最適碳稅
The Externality of Carbon Emissions and the Optimal Carbon Tax |
| Authors: | 簡靖峰 |
| Contributors: | 陳國樑
羅時萬
簡靖峰 |
| Keywords: | 碳稅
外部性
次佳理論
淨零排放
最適租稅
Carbon tax
Externalities
Second-best theory
Net zero
The optimal taxation |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:59:49 (UTC+8) |
| Abstract: | 本文依循Sandmo (1975) 的模型設定，透過極大化社會的淨效用，分析最適碳稅架構。結果發現，在伯瑞圖最適與個人消費選擇之下，若是不存在排碳外部性，則其最適資源配置條件同傳統觀點：財貨間的消費者評價與廠商邊際成本相等；若是存在排碳外部性，則消費者的邊際替代率 (marginal rate of substitution, MRS) 不會直接等於廠商的邊際轉換率 (marginal rate of transformation, MRT)，但可透過皮古稅提高財貨價格使消費者承擔外部成本，最終讓市場均衡量下降，達到伯瑞圖最適；且若是一個財貨的排碳程度較高，則應負擔較高的皮古稅。若消費者認為自身消費對於總產量的影響不為零，則透過本文模型得出，最適皮古稅將相較於消費者認為其對於總產量的影響為零的情況要低，甚至為零。
而在次佳理論 (second-best theory) 當中，財貨課稅的最適稅額會受到個人所得邊際效用與政府稅收對社會邊際效用大小影響，並且在考量排碳總量限制之下，得出若是排碳超出限制，應提高最適稅額降低產量與排碳；若排碳在限制範圍內，則無需變動稅額。
最後，結合淨零排放政策達成碳中和，得出淨零碳費應與單位減碳成本和單位排碳量的乘積有關，且若各財貨的單位減碳成本不同，則有較高減碳成本的財貨應負擔較高的淨零碳費。
This paper follows the model set by Sandmo (1975) to analyze the optimal carbon tax framework by maximizing social net utility. The results reveal that under the Pareto optimality and individual consumption choice, in the absence of carbon externalities, the optimal resource allocation conditions are consistent with the traditional perspective: consumer valuation of goods equals firm marginal costs. However, in the presence of carbon externalities, the consumer`s Marginal Rate of Substitution (MRS) does not directly equal the firm`s Marginal Rate of Transformation (MRT). Nevertheless, the use of Pigouvian taxes to increase the prices of goods enables consumers to bear the external costs, leading to a decrease in market equilibrium quantity and achieving Pareto optimality. Additionally, if a good has a higher carbon intensity, it should bear a higher Pigouvian tax. If consumers perceive that their own consumption affects total output, the model shows that the optimal Pigouvian tax is lower compared to the scenario where consumers perceive their impact on total output to be zero, and it may even be zero.
Under the second-best scenario, the optimal tax rate on goods is influenced by individual marginal utility of income and the social marginal utility of government`s tax revenue. Considering the carbon emission constraint, it is concluded that if carbon emissions exceed the limit, the optimal tax rate should be increased to reduce output and carbon emissions. If carbon emissions are within the limit, there is no need to change the tax rate.
Lastly, integrating the net-zero emission policy to achieve carbon neutrality, it is found that the optimal carbon fee should be related to the product of the unit cost of carbon reduction and the unit amount of carbon emissions. If the unit costs of carbon reduction vary across goods, goods with higher reduction costs should bear higher carbon fees. |
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| Description: | 碩士
國立政治大學
財政學系
110255028 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110255028 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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