綠色租稅改革的租稅福利成本與結構效果

The Welfare Costs and Tax Structural Effects of Green Tax Reform

本文之主要研究目的在建構一個綠色租稅效益評估體系，俾能將綠色稅制改革在污染減量、經濟福利、所得分配與租稅結構等四個層面之效果進行有系統的分析，並在一致性基礎上，同時呈現各層面之影響效果。本文以碳稅為例，應用單國可計算一般均衡模型，在稅收不變假設下，估算並比較分析以碳稅稅收抵減現制下之銷售稅、企業所得稅、個人所得稅、等比率降低整體租稅稅負與定額退回（lump-sum rebate）等五種方案下的影響效果。本文並修正Goulder （1995） 未能將環境稅的開徵與現制租稅的減免，二者互動所產生的交叉效果充分納入考量的缺失，將經濟福利效果（第二重效果）進一步分解為環境稅純福利效果、稅收替代效果、淨交叉效果三部分，俾解析環境稅引發經濟福利變動的原因。 The purpose of this paper is to establish a comprehensive evaluation framework for the cost-benefit analysis of green tax reform. Four aspects, namely, pollution reduction, economic welfare, income distribution and tax structural change, are considered in the framework so that a systematic and consistent conclusion can be derived for the reference of policy-maker. An empirical study of carbon tax is conducted using this analytical framework of CGE modeling. Five scenarios are tested to compare the effects of the alternative reform projects. That is, with the condition of tax revenue neutrality, the revenue of carbon tax is used to deduct sales tax, corporate income tax, individual income tax, total tax burden and lump-sum rebate. We refer the model of Goulder (1995) with some revision so that the interaction between the existing (distorted) tax structure and the green tax can be fully revealed. The economic welfare change can then be decomposed into green tax imposition, tax replacement and net interactive effects, through which the causes of the economic welfare change can be further clarified.

The purpose of this paper is to establish a comprehensive evaluation framework for the cost-benefit analysis of green tax reform. Four aspects, namely, pollution reduction, economic welfare, income distribution and tax structural change, are considered in the framework so that a systematic and consistent conclusion can be derived for the reference of policy-maker. An empirical study of carbon tax is conducted using this analytical framework of CGE modeling. Five scenarios are tested to compare the effects of the alternative reform projects. That is, with the condition of tax revenue neutrality, the revenue of carbon tax is used to deduct sales tax, corporate income tax, individual income tax, total tax burden and lump-sum rebate. We refer the model of Goulder (1995) with some revision so that the interaction between the existing (distorted) tax structure and the green tax can be fully revealed. The economic welfare change can then be decomposed into green tax imposition, tax replacement and net interactive effects, through which the causes of the economic welfare change can be further clarified.