The Study on Carbon Pricing Mechanism in Taiwan

• Main Authors: Wei Huang, 黃薇
• Other Authors: 劉啟群
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/2w5m8v

碩士 === 國立臺灣大學 === 會計學研究所 === 105 === Carbon pricing is one of the most important policies that used by many countries or regions to face the global warming and greenhouse gas reduction issues. Carbon pricing consists of carbon emission trading and carbon taxation. The former is volume policy tool, the later is price policy tool; both of them could help building carbon price, and make the emission sources to reduce their carbon emission. However, these two policies have their unique characteristics, so how to use both of them at the same time, or how to choose the right time to use either of them, is still a lesson need to be researched. This master thesis uses the method of narrative analysis. By collecting information we understood the development of carbon pricing policies in other countries and in Taiwan. We finally provide advice that our country should implement carbon taxation first and then carbon emission trading. This paper can assist the decision maker in choosing the mitigation instruments more properly.