本文試建立一套整合天然資源、環境保育、與經濟有展的環境稅制動態理論模型，其目的為檢視政府追求經濟體系永續發展的過程中，最適經濟政策工具的存在與其型式之理論基礎。由動態最適控制理論可以證明，在長期均衡(或永續經濟發展)時，政府若無一套合理的環境租稅措施，如「消費商品環境稅」或「污染治環境稅」等環境保育經濟策工具，將無法達成社會福利的最適化目標。文中，亦簡要闡述環境稅制改革的課徵原則、雙重紅利原則、及與其他傳統租稅(如貨物稅、所得稅)的葙互平衡觀點。
This paper illustrates the possibility of integrating natural resources and environmental effects in a dynamic context so as to provide a useful analytical structure for green tax reform and sustainable economic development. By comparing the necessary conditions between centralized and decentralized economic systems, this paper shows that decentralized solutions without appropriate green tax reform policies, such as air pollution tax and waste recycling charges of commodities, will not be able to achieve sustainable economic development. These green tax reform policies are not unique and constant in a dynamic context. It is suggested that government agencies design different tax-subsidy policies for different circumstances. This study also proves the existence of Double-Dividends principle for green tax reform. The Double-Dividends principle is show be come a critical factor in pursuing sustainable economic development.
