時間配置、健康支出與綠色租稅改革

TIME ALLOCATION AND HEALTH EXPENDITURE WITH GREEN TAX REFORM

本文延伸龐雅文與蕭代基(2007)的模型，將其「預防治療活動」進一步區分為治療支出與預防支出，以區別二者對家計單位之健康效果的異質性、及其於個人所得稅之可扣除性的差別待遇，同時考慮不同性質的時間（包括勞動、休閒與生病）的價值差異，以及考量政府多元化處置稅收的方式（包括基礎建設、環境保護和移轉支付），分別建立家計單位的私人最適決策與政府單位的社會最適決策模型，除為家計單位提出開徵環境稅的Slutsky equation外，也比較兩種均衡的差異。最後就開徵環境稅與稅收處置方式進行模擬分析。結果顯示，稅收支出模式確實影響均衡，當環境稅稅率允許內生化時，不但促使社會福利與環境品質提升，而且就業量可望增加，有機會創造雙紅利目標。

This paper extends Pang and Shaw’s (2007) model by dividing the medical expenditure into medical treatment expenditure and precautionary expenditure to capture their difference in health effects and income tax deductibility. Differentiating the value of time of different properties and considering the diversified tax revenue disposals, we model the household behavior as well as the government behavior to derive the household Slutsky equation associated with environmental tax and compare the two equilibria. Simulations are implemented for green tax reform with diversified tax revenue disposals. With endogenized environmental tax rate, the results show not only that welfare and environmental quality improve obviously, but also that employment increases simultaneously. Double dividends exist probably.