政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/71050
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/71050


    Title: 跨國污染與國際環境協定
    Other Titles: Trans-boundary Pollution and International Environmental Agreements
    Authors: 賴育邦
    Lai, Yu-Bong
    Contributors: 財政系
    Keywords: 跨國污染;環境稅;利潤移轉效果;國際環境協定
    Transboundary pollution;Environmental tax;Profit-shifting effect;International environmental agreement
    Date: 2007
    Issue Date: 2014-11-03 14:58:40 (UTC+8)
    Abstract: 跨國污染的問題日益受到重視。而跨國污染問題的解決，往往須仰賴國際合作。本文主旨即著眼於當跨國污染存在時，國際間如何藉由環境政策的合作，使得兩個有貿易往來的國家其聯合福利極大。本文著重於合作情況與非合作情況下環境稅性質之比較。利用「相互傾銷」(reciprocal-dumping)模型，本文考慮兩國相互交易具消費外部性的財貨。當跨國污染存在時，若各國以極大化該國福利為目的 (即非合作的情況)，忽略了對其他國家的外溢效果，由全球觀點來看，污染財將消費過多。是故，直覺上我們會認為合作情況下的環境稅應高於非合作的環境稅，以抑制污染財的消費。然而本文發現，合作的環境稅未必高於非合作的環境稅。這是因為本文考慮了不完全競爭的產品市場，政府有誘因提高環境稅以達利潤移轉之目的。兩國合作將消除利潤移轉之誘因，導致合作的環境稅可能低於非合作之稅率。
    Relation: 經社法制論叢, 40, 151-174.
    Data Type: article
    Appears in Collections:[Department of Public Finance] Periodical Articles

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