觀察自1990年起至2012年期間，台灣溫室氣體排放量已大幅成長98.1%，然而，歷年溫室氣排放量又以二氧化碳為最大宗。鑒於歐盟國家自1990年代起，已陸續制定若干環境法規，並推動減排政策，台灣於2005年才正式納入溫室氣體減量思維，並將2008年訂為減碳元年，但相關環境法規迄未通過立法。為評估經濟成長對溫室氣體排放的影響，本文乃建立GHG (Greenhouse gas, GHG)排放量與總產出的聯立模型，再加入其他會影響GHG排放量的解釋變數，以估計台灣2001至2012年GHG與產出間的關係。實證結果顯示，GHG排放量對總產出之關係並不顯著；固定資本和勞動力均符合生產函數理論，為經濟成長的主要因素；至於，環境品質與經濟發展間並不存在倒U型之環境顧志耐曲線，而是呈現U字型曲線，意味著環境品質隨著產出的提升呈現惡化現象；再者，能源消費量與貿易自由化均造成污染排放日益嚴重，加重環境承載能力；另外，課徵環境稅費可實現外部（污染）成本內部化的效果，符合雙紅利的第一重紅利假說。本研究則是根據實證結果研擬相關政策建議，以期實現經濟成長與環境改善之「雙紅利效果」。

Observation period since 1990 till 2012, Taiwan's greenhouse gases emission has been substantial growth of 98.1%, however, among all of the greenhouse gases, CO2 has the most emission over the years. In view of EU countries have gradually developed a number of environmental regulations and promote reduction policies since 1990. Taiwan was formally incorporated greenhouse gases reduction thinking in 2005, and set 2008 was the first year for carbon reduction, but relevant environmental legislation have not been enacted. In order to assess the impact of economic growth on greenhouse gases, this paper establishes simultaneous model between GHG (Greenhouse gas, GHG) emission and the total output, then add other explanatory variables which will affect GHG emission, to estimate the relationship between GHG and output from 2001 to 2012 in Taiwan. The empirical results show, GHG emission does not significantly affect total output; Fixed capital and labor are both the main factor for economic growth and accord with production function theory; As for quality of the environment and economic development does not exist inverted U-shaped of Environmental Kuznets Curve, but showing a U-shaped curve, this means that the quality of the environment with the enhancement of output was deteriorated; Furthermore, the energy consumption and trade liberalization are causing pollution worsening which aggravating environmental carrying capacity; In addition, the levy environmental taxes can achieve the effect of the internalization of external(pollution) costs, according the first double dividend hypothesis. This study formulate policy recommendations based on the empirical results, and view to achieve the double dividend effect of economic growth and environmental improvement.

目錄 
第壹章 緒論 1 
第一節 研究動機與目的 1 
第二節 論文架構 4 
第貳章 歐盟國家與台灣之環境稅政策概況 6 
第一節 歐盟國家 6 
第二節 台灣 22  
第參章 文獻回顧 28 
第一節 環境污染與所得關係(環境顧志耐曲線) 28 
第二節 政策工具與能源消費量對污染排放之影響 31 
第三節 貿易自由化之影響 37 
第四章 模型設定與預期結果 41 
第一節 計量方法 41 
第二節 實證模型設定與預期結果44 
第三節 資料來源與變數定義 49 
第伍章 實證結果與分析 50 
第一節 敘述性統計 50 
第二節 實證結果 52 
第陸章 結論與建議 55 
參考文獻 57 

表目錄 
表2-1 歐盟選樣國家環境稅制 9 
表2-1歐盟選樣國家環境稅制(續1) 10 
表2-1歐盟選樣國家環境稅制(續2) 11 
表2-1歐盟選樣國家環境稅制(續3) 12 
表2-2 油氣類課稅項目及課徵稅額 23 
表2-3 車輛貨物稅類別及稅率 25 
表4-1 Hausman Test檢定結果 48 
表4-2 預期結果 48 
表4-3 變數定義及資料來源 49 
表5-1 敘述性統計 50 
表5-2 總產出之推估結果：2001-2012年 53 
表5-3 溫室氣體排放之推估結果：2001-2012年 54

圖目錄 
圖1-1 研究流程 5
圖2-1 芬蘭各項環境稅收之占比趨勢圖：1994-2012年 14 
圖2-2 丹麥各項環境稅收之占比趨勢圖：1994-2012年 15
圖2-3 瑞典各項環境稅收之占比趨勢圖：1994-2012年 16
圖2-4 荷蘭各項環境稅收之占比趨勢圖：1994-2012年 17
圖2-5 英國各項環境稅收之占比趨勢圖：1994-2012年 18
圖2-6 德國各項環境稅收之占比趨勢圖：1994-2012年 19
圖2-7 歐盟選樣國家總環境稅收占總稅收比趨勢圖：1994-2012年 20
圖2-8 歐盟選樣國家總環境稅收占GDP比趨勢圖：1994-2012年 21
圖2-9 台灣環境稅(費)收之占比趨勢：1994-2012年 26
圖2-10歐盟選樣國家與台灣環境稅(費)占GDP比例：1994-2012年 27
圖3-1 台灣CO2排放趨勢圖：1990-2012年 31
圖3-2 台灣能源消費量趨勢圖：1993-2013年 35

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