| Abstract: | 本文以解決地球溫暖化，所實施的經濟手段碳稅和碳排放權交易為中心論述。從碳稅的觀點來探討碳排放權交易真的受青睞嗎。
政府透過實施碳稅將外部不經濟內部化，修復環境污染以改善扭曲的市場環境，從中再收取稅收。然而為了減少對環境的污染，訂定適當的稅價似乎相當困難。從庇古稅（Pigovian Tax）的模型分析中就可知道。要訂定適當的稅收價格，現實中實施的可能性並不高。
相反的，設置一個排放目標，讓政府任意的調降稅率，透過一連串的調整，可找到適當的稅率價格。與庇古稅不同，以少量的情報就能達到效果的Baumol Oates稅。然而，對於一連串調整所造成的行政費用，以及稅率頻繁的變動所造成的社會成本負擔卻很龐大。
另一方面，碳排放權交易從稅的價格設定中解放出來。在公開承認的污染排放量中，進行碳排放許可證的發放，然後以適當的方法進行分配。意即掌控住排放量，碳排放權制度即可以進行，這與碳稅必須掌握價格再實施的方式不同。但是，對於沒有遵守碳排放權制度，所導致的違反規定，在沒有完善的監測系統下，有可能降低碳排放制度的效果。此外，碳排放許可證如何公平發放，也是一項問題。
在各有優缺點下的碳稅與碳排放權交易，哪項政策最受青睞實在很難界定。最後，CO2供給和需求的情報，在完全不透明下時所進行的假設分析中，得到的推論是碳稅的實施以發展中的國家較為有利。另一方面，碳排放權交易則是對於工業化國家而言較受青睞。今後，對於上述經濟手段所面臨的課題與限制和不確定性因素下所得到的結果，還須更進一步的分析和討論。
In this article , to solve global warming, economic instruments implemented carbon taxes and carbon emissions trading as the central discourse. From the point of view of carbon tax ,that carbon trading really favored it? Through the implementation of a carbon tax to internalize the external diseconomies, repair, environmental pollution to improve the distorted market environment, and then collect taxes from. However, in order to reduce environmental pollution, to set appropriate tax price seems rather difficult. From the Pigovian tax model analysis can know. To set the appropriate tax price, in reality, the implementation is unlikely. On the other hand, carbon emissions trading from the tax price set freed. Openly acknowledged in pollution emissions in the issuance of permits for carbon emissions, then the appropriate method of distribution.
Advantages and disadvantages under the carbon tax and carbon emissions trading, which of the policies most favored is difficult to define. Finally, assume that CO2 supply and demand information in a fully opaque when carried out under the analysis, the inference is that the implementation of a carbon tax is more beneficial to developing countries. On the other hand, carbon emissions trading is for industrialized countries, more appealing. In the future, a means for the economy and issues facing the limitations and uncertainty factors on the consequences, must be more precise analysis and discussion. |
