生產汙染之政府其財政政策對於經濟成長、環境汙染與福利變化之影響

Abstract

文獻上對於政府的假設，多半僅在於維持預算平衡，或有助於經濟發展。相較於過去的文獻，本文將引入的政府同時付予有助於經濟生產，以及加重環境惡化的效果。藉此雙重效果的政府，本文欲瞭解同時作用兩種不同力道的政府，是否有辦法達到既是高經濟成長，同時低汙染的長期均衡。 本文定義三種對收支態度不同的政府：固定支出型、量入為出型以及量出為入型，並對其討論汙染稅率改變對經濟體的影響。結論發現，本文並不支持過去文獻所提出的雙重紅利假說。同時不管是何種類型的政府，都不可能達到又是高經濟成長，同時又低汙染的長期均衡。換句話說，兩者必定只能選擇其一。此一結果不僅與一般的文獻相符合，也與現實社會各國的經濟發展過程類似。另外，我們也發現，在固定支出型政府的結構下，配合調漲汙染稅一同增加資本稅率，對社會福利增加較多。

The assumptions of the government in the most literatures are to maintain the budgets balanced, or to help the economic growth. Compared to the literatures in the past, the government used in this paper contains both positive and negative effects to the society, which mean that government possesses positive effect on economic growth but negative effect, such as environmental pollution, to the environment. By using this theoretical framework, we want to know whether the government can achieve high economic growth and low pollution in the long-run equilibrium under these two opposite forces. Three different government attitudes of revenue and expenditure are defined here: fixed-expenditure, expenditure according to revenue, and revenue according to expenditure. This paper discusses the effects of the change of pollution tax rate to economy. The results dose not support the double dividend hypothesis. At the same time, no matter what kind of the government is, it is impossible to achieve both high ecomonic growth and low pollution simultaneously. In other words, only one of these objectives is achievable. This conclusion not only consistent with the literatures, but also reflects the real development process of many countries. In addition, the results also find that under the fixed-expenditure government structure, the increase of the capital income tax rate with the increasing-pollution tax rate will increase the social welfare at a higher level.