既存的觀光旅遊與經濟成長文獻中，大多都是藉由分析各個國家的統計資料，討論觀光旅遊政策對於一國總體經濟的影響，但卻缺乏一個學理上的基礎。而且，既存的文獻都將觀光旅遊產業視為經濟社會的一種新興產業，據此討論觀光旅遊產業對於總體經濟可能產生的影響。但既存文獻卻忽略了觀光旅遊產業對於自然環境生態所產生的傷害，以及自然環境生態對於觀光旅遊產業所產生的影響。
    本文的主要目的是在探討國內製造業財貨與旅遊財貨兩部門中在加入了環境污染外部性之下，政府對於環境污染的干預會對於國內兩部門財貨會有什麼影響。為分析此問題，我們將生態環境系統納入Chang et al. (2011)的模型當中，其中我們假設兩部門財貨的產出為環境污染的主要來源，政府對於環境污染的干預則是透過對於消費者課稅。利用這個模型架構，我們可以發現旅遊財貨稅率以及政府對國外旅客消費所課的額外附加稅率的增加將會增加國內製造業財貨所需的資本額。但是，因為勞動在兩部門財貨之間是可以自由移動，並且國內民眾會依照其可支配所得以及國內製造業財貨與旅遊財貨的相對價格去分配其消費。因此，我們會發現所得稅率、旅遊財貨稅率以及政府對國外旅客消費所課的額外附加稅率的增加對於國內兩部門財貨與污染的產出影響是無法確定的。

In the existing studies of tourism, most of them discussed the relationship between the tourism policy and economy by empirical analysis but it has the shortage of theoretical foundation. Besides, they classified tourism into emerging industry in the existing studies. Although it can help to discuss the influence of economy from tourism, it lake to consider the environment damage from tourism and the influence of environment may affect the tourism. The main purpose of this study is to explore the influence of two-sector goods when getting interference on environment pollution by government after adding the externality of environmental pollution in the manufacture goods and the tourism goods. We added environment system to Chang et al. (2001) model, we assume the output of two-sector goods is the main source of environment pollution and the government interferes in the environment pollution by taxing surcharge rate. We find that the increasing in the tourism-goods tax and foreign tourist’s consumptions tax may increase the capital of domestic manufacture goods. The results show that the influence of increasing the income tax, tourism-goods tax and foreign tourist’s consumptions tax to two-sector goods and outputs of environment pollution are uncertainty, because we suppose that labor is perfectly mobile between the two-sector models and domestic will consume by their disposable income and the relative price of the tourism good.

第一章 緒論	1
1.1  研究動機與研究目的	1
1.2  論文架構	5
第二章  文獻回顧	6
2.1  觀光旅遊產業的發展	6
2.2  觀光旅遊導向的經濟成長假說(Tourism-Led Growth Hypothesis)	6
2.3  觀光發展所帶來的負面影響	7
第三章  理論模型	10
3.1  廠商	10
3.1.1  國內製造業財貨	10
3.1.2  旅遊財貨	11
3.2  消費者	12
3.2.1  代表性家計單位	13
3.2.2  國外遊客	14
3.3  政府部門	15
3.4  生態環境系統	15
第四章  總體均衡	17
4.1  所得稅率對於總體經濟的影響	19
4.2  旅遊財貨稅率或政府對國外旅客消費所課的額外附加稅率對於總體經濟的影響	21
4.3  比較靜態結論整理	22
第五章  結論	23
參考文獻	25
附錄	31
附錄一	31
附錄二	32
附錄三	33
附錄四	34
 
圖目錄
(圖 一) 2012全球觀光旅遊人口的來源與旅遊地點分布	2
(圖 二) 觀光旅遊產業對就業量的貢獻	3
(圖 三) 觀光旅遊產業對GDP的貢獻	3
(圖 四) 旅客來台觀光人數	4

中文
生態旅遊白皮書(2002) ，交通部觀光局
伊駿(2007)，現代觀光:綜合論述與分析，第二版，湯姆生出版社，台北市
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陳智華、謝智源(2008)，污染管制與經濟成長:一個不完全競爭的總體模型，經濟論文叢刊，36(3)，357-392
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