跨產業污染下排放稅與污染防治外包決策之研究

Emission Taxes and Pollution-Abatement Outsourcing under Cross-Industry Pollution

在產業發展過程中，污染排放往往會對其他產業造成負面影響，使受污染部門必須承擔較高的生產成本。本研究在跨產業污染的架構下，分析政府污染稅政策對廠商污染防治決策的影響，並區分企業採取「內部污染防治」與「外部購買污染防治服務」兩種策略。研究結果顯示，當受污染產業的市場規模愈大時，污染排放廠商自行進行污染防治所獲得的利潤將低於向專業污染防治廠商購買服務的情況。

In the process of industrial development, pollution emissions may impose negative externalities on other industries, forcing the affected sectors to operate at higher production costs. This study examines the effects of government pollution tax policies on firms’pollution control decisions—specifically, whether firms adopt internal abatement or outsource pollution control services—under cross-industry pollution. The results indicate that as the market size of the polluted industry increases, the profit earned by pollution-emitting firms from internal abatement becomes lower than that obtained from outsourcing pollution control services.