研討日期	2014年9月6日10:30 ~ 13:00
研討地點	台大社會科學院27教室
題目	Commodity Taxation and the Environment Under Origin and Destination Principles
作者	Chi-Chur Chao Eden S. H. Yu
文獻出處	Working paper
報告人	Eden S. H. Yu
參加人員	Eden Yu、王光正、黃鴻、梁文榮、陳宏易、張瑞雲、彭正浩、高國峯、陳金盛、丁虹仁、吳尚弈、呂得成、周冰瑤、施姵全
摘要	A point-by-point tariff/tax reform on the environment under the origin or destination-based tax principle is examined. This policy reform under the origin principle can raise the optimal pollution tax and hence improve the environment when the consumption demand and pollution are strongly complementary, whereas the reform under the destination principle lowers the optimal pollution tax and hence worsens the environment. Nonetheless, when the consumption demand and pollution exhibit weak complements or even substitutes, the tariff/tax reform results in less environmental deterioration under the destination-based principle.