研討日期	2009年12月12日10:20 ~ 12:00
研討地點	台灣大學社會科學院 法26教室
題目	Environmental Tax, Tariff and Pollution Abatement
作者	Kuang-I Tu Jiunn-Rong Chiou Tsung-Hsiu Tsai
文獻出處
報告人	Kuang-I Tu
參加人員	黃鴻 王光正 梁文榮 蔡明芳 涂光億 林晏如 陳佩鈴 高國峰 林燕淑 王羿傑 曾靜枝 吳宜謙 陳金盛 李朝功 周品旭 施姵全 周冰瑤 張民忠 丁虹仁
摘要	This paper examines the relationship between environmental tax, tariff and pollution abatement. In particular, we discuss the impact of environmental tax and tariff on a domestic firm’s pollution abatement behavior given that the firm is competing with a foreign firm in the domestic market. We also examine the influence of environmental tax on optimal tariff. It is found that, the domestic firm’s abatement level is increasing with tariff but is ambiguous with environmental tax. Additionally, when environmental tax is high or when the marginal cost of pollution abatement is relative low, the raise of tariff can indeed increase consumer surplus in the domestic market. Finally, along with the increase of environmental tax, the relationship between optimal tariff and environmental tax is complement at the beginning but will become substitute when the level of environmental tax is high enough. This finding is different from the current literature in which it is common believed that tariff and environmental tax is substitute only.
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