台灣課徵碳稅面面觀－－「有感」空氣污染降低引領之共伴效益

Review of Carbon Taxation for Taiwan: Co-benefits Led by the Perceptible Air Pollution Reduction

本文是一回顧性質的文章，首先簡介目前有採行碳稅之國家與地區課徵碳稅的背景，由回顧中則掌握各國及各地區採行碳稅的緣由，並檢視碳稅在各國與其他相關稅制的關係|進而瞭解英國進行碳稅重整的背景與理由。由相關文獻中亦彙整影響人們對碳稅接受與否的主要因素，這些因素主要包括碳稅水準（碳影子價格）之高底及碳税收入的再使用方式，而人們關注碳稅收入再使用的層面依序涵蓋收入如何運用、碳稅可能造成的分配問題、碳稅收入是否用於負排放技術之獎勵與補貼或及碳稅與其他稅賦之間的取捨問題。為了讓碳稅有較高支持度、完整呈現碳税政策之共伴效益，除了是引領此一政策能否順利推動的重要前置工作外，亦是本文擬以此強化碳稅課徵實務之可行性及政治之可接受性的重點，本文乃彙整在不同國家、以不同形式所呈現的十大項共伴效益評估成果為總結。

This is a review paper regarding the issues related to carbon taxation of carbon and/or greenhouse gases. The articloe first reviews the background for countries or regions that adopt carbon tax. It is then further to discuss the relationship between carbon tax and other taxes in the countries or regions. The Brexit at the end of January in 2020 requires great reformation of carbon taxation for the United Kingdom. This then provides instant and comprehensive lesson for Taiwan where carbon tax policy is under consideration for the reduction of greenhouse gases. This review generalizes four major factors that influence the acceptance of carbon tax. It includes how to use tax revenue, the distribution impact for the use of carbon tax, if the carbon tax compensates or subsidizes negative emission technologies, and the trade-off between carbon tax and other taxes, the tax neutral is then discussed. Since reduction of air pollution can well be perceived for the elimination of greenhouse gases this article also provides a comprehensive co-benefit review for the implementation of carbon tax policy. The co-benefit evaluation outcomes from different countries and in different forms are used to re-enforce the policy implementation feasibility and political acceptability for carbon tax policy.