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    Title: 能源相關稅制對溫室氣體減量之成效探討 -歐洲十五國之實證研究
    Authors: 林珮筠
    Contributors: 陳香梅
    林珮筠
    Keywords: 綠色稅制改革
    全球暖化
    環境政策
    固定效果模型
    Date: 2007
    Issue Date: 2009-09-18 11:00:54 (UTC+8)
    Abstract: 隨著全球暖化問題日益嚴重,許多歐洲國家於1990年代遂進行一連串的綠色稅制改革,盼透過課徵環境稅的方式有效改善環境問題;本研究即以綠色稅制改革的先驅者—歐洲15國作為研究對象,觀察期間為1995年至2005年,利用計量方法探討能源相關稅制對溫室氣體減量之真實效果。 研究發現課徵碳稅、能源稅等與污染排放相關之環境稅,確實能有效降低二氧化碳等溫室氣體的排放量;但以車輛為稅基的交通運輸稅類別環境稅則未能產生改善環境的作用。此外,研究結果顯示提高能源價格亦有助於降低二氧化碳等溫室氣體之排放量,而能源密度、發電結構及工業導向之產業結構皆為提高二氧化碳等溫室氣體之重要因素;且全部的國家皆因各自的天然環境等特質而產生二氧化碳等溫室氣體排放量固定效果。 根據實證結果,本研究提出以下建議:
    一、 世界各國皆應加快腳步研擬一套因地制宜的綠色稅制,;亦可將能源相關環境稅之課徵與能源價格調升交互運用。
    二、 應著重於直接對污染排放及燃料使用課稅,且可考慮廢除沒有實際改善環境效果的車輛稅、牌照稅等交通運輸稅。
    三、 需深入思考經濟發展與環境永續發展間的抵換關係,若遇開發中國家礙於經濟發展需求及國家能力而無法於短期內轉型之情況,已開發國家亦應遵循京都議定書之相關內容及規定,盡力予以協助。
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    Description: 碩士
    國立政治大學
    財政研究所
    95255013
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095255013
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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