本文以Chen, et al. (2009)作為基礎，建立一個納入環境特質的單部門內生成長模型，並且參照Guo and Lansing (1998)的文章引進一個非線性的污染稅制度，藉此檢視在這個累進(累退)的污染稅制度之下，環境政策對於總體經濟可能產生的影響。在這樣的模型架構下，本研究發現，政府提高防治污染支出可以有效改善環境品質並刺激經濟成長。另外，在污染稅政策方面，當政府以比例稅融通政府支出時，若污染外部性夠大，政府提高污染稅率可以有效降低經濟體系內的污染存量並且能提振經濟成長；當政府以累進稅融通政府支出時，若污染外部性夠大，提高累進程度亦可以有效降低經濟體系內的污染存量並且能提振經濟成長。除此之外，我們也進一步去探討如何訂定出柏拉圖最適政策及其特質。

Under the framework of Chen, et al. (2009), this paper establishes an one-sector endogenous growth model with environmental characteristics and adds a nonlinear emission tax system to the model. The purpose of this study is to examine the relationship between environmental policy and economic growth. We find that an increase in public abatement expenditure will lead to a higher economic growth. Furthermore, if the environmental externality is big enough, a rise in emission tax and a more progressive tax schedule will stimulate steady-state economic growth rate. In addition, we also discuss the Pareto optimum environmental policy and illustrate its significance.

目錄
第一章 緒論 1
第一節 研究動機與研究目的 1
第二節 文獻回顧 9
第三節 本文架構 12
第二章 理論模型 13
第一節 廠商 13
第二節 家計單位 16
第三節 生態系統 18
第四節 政府部門 18
第三章 長期均衡與比較靜態分析 20
第一節 競爭均衡與均衡成長路徑 20
第二節 總體經濟均衡 22
第三節 政府防治污染支出對於總體經濟之影響 24
第四節 污染稅政策對於總體經濟之影響 25
第四章 柏拉圖最適政策 27
第五章 結論 30
參考文獻 31
壹、中文 31
貳、英文 31
附錄 37
附錄一 aij(i=1,2且j=1,2,…,5)的完整形式 37
附錄二 相關的重要參數對於對於總體經濟之影響 38

圖目錄
【圖一】現行環境稅費結構 3
【圖二】台灣營業用小客車燃料使用費平均費額與排放量關係圖 7
【圖三】台灣自用小客車燃料使用費平均費額與排放量關係圖 7
【圖四】1996年丹麥家庭直接、間接稅款與所得十分位組關係圖 8

表目錄
【表一】台灣各型汽車每季(年)徵收汽車燃料使用費費額表 5
【表二】台灣各型汽車每季(年)徵收汽車燃料使用費平均費額表 6

壹、中文
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陳智華、蕭文宗與謝智源(2003)，「內生化休閒勞動決策下污染與經濟成長的關
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