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    Title: 台灣產業水汙染責任歸屬之探討
    Shared Responsibility for Production-based Wastewater Effluents in Taiwan
    Authors: 吳佳怡
    Wu, Chia Yi
    Contributors: 李慧琳
    Lee, Huey Lin
    吳佳怡
    Wu, Chia Yi
    Keywords: 共擔責任
    生產基礎會計原則
    投入產出模型
    消費基礎會計原則
    Date: 2013
    Issue Date: 2014-09-01 13:50:50 (UTC+8)
    Abstract: 經濟體中,各部門所生產的產品在生產、運輸、消費等各階段中,均會排放汙染。當產品生產、消費均在同一國家時,汙染排放與其清除責任均在同一國家中。然而現今社會國際貿易往來頻繁,一國消費之商品可由他國進口,使得該產品雖然由該國消費,卻使汙染排放及汙染清除之責任由出口國承擔。而台灣又是一出口導向為主的國家,若未有汙染排放責任歸屬的劃分,台灣須自行承擔國內汙染排放的所有清除責任。
    各界在汙染排放責任歸屬的討論,主要有兩種汙染排放責任的歸屬,一為均歸由生產者負擔汙染排放責任的計算基礎;二為均歸由消費者負擔汙染排放責任的計算基礎。然兩種責任歸屬之計算,均將汙染排放責任推給一方承擔並非一公正歸屬汙染排放責任之方式。Gallego and Lenzen (2005)提出共擔責任(shared responsibility)的計算方式,將汙染排放責任均歸屬給生產者與消費者雙方。因此,本研究使用共擔責任之方法,劃分台灣各部門水汙染排放責任之歸屬。
    本研究結果發現有:一、由共擔責任分配水汙染排放責任,除了可以重新分配汙染責任外,各部門在生產基礎與消費基礎下的水汙染排放責任,部門所需負擔汙染責任的大小也會重新洗牌。二、紡織、化學材料、基本金屬、電子零組件與電腦、電子產品及光學製品等部門,國外消費者所需承擔的水汙染排放責任,超過上述部門生產者本身承擔的水汙染排放責任。三、若直接以水汙染排放係數的標準衡量各部門需承擔的水汙染排放責任,無法明確地區分水汙染排放責任。四、各部門出口內銷比大,國外消費者的共擔責任也大。
    然本研究為一簡要歸屬台灣各部門實際上要承擔的水汙染排放責任,為一事後(ex-post)分析之研究。因此本研究日後研究之方向,尚可再延伸作一租稅歸宿分配之基礎,亦或是加入事前(ex-ante)模擬,比較何種方式之衝擊能降低共擔責任之大小,使得共擔責任此方法與議題之應用能更加深入。
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    Description: 碩士
    國立政治大學
    經濟學系
    101258013
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101258013
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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