本文建構一個英倫式小型開放經濟模型 (British small open econ-
omy model, 此一經濟 「小」 到不能左右進口能源的價格; 卻 「大」
到足以影響出口最終財的價格),探討課徵能源稅對實質匯率、所得
稅率、 勞動就業及能源進口量的影響。 根據相關變數之比較靜態分
析, 研究提升就業之雙重紅利效果的要件。 分析發現: 家計單位的
消費邊際效用彈性、 原先的能源和勞動相對份額、 污染佔能源使用
量的比例、勞動供給彈性與國外對本國出口品之需求彈性的相對大
小, 是課徵能源稅能否產生雙重紅利效果的關鍵。 基於關鍵參數是
來自: 消費者的 「主觀心態」、 一國景氣榮枯、 租稅結構及生產技術
發展程度; 故當局在考慮藉由課徵能源稅產生雙重紅利效果時, 必
須注意本國產品特性、 民眾消費習慣、 財政收支、 經濟景氣以及本
國與外國的生產技術相對發展程度等條件。

This paper develops a “British” small open economy (i.e., this kind of econ-
omy is too small to affect the world price of its imports but large enough
to affect the price of its exports of final goods) to investigate the effects of
an energy tax on real exchange rates, income tax rates, the employment of
labor, and the imports of energy. Based on the comparative static analysis of
these relevant variables, the conditions for obtaining an employment double
dividend are derived. This study shows that the relative magnitude among
the households’ elasticity of marginal utility to consumption, the initial rel-
ative share of labor and energy inputs, the proportion of pollution outputs
to energy inputs, the elasticity of labor supply, and the elasticity of export
demand are the critical determinants of whether there may be a double div-
idend effect. The results imply that the consumer’s subjective attitude, the
structure of the tax, the status of the current economy, and the relative degree
of domestic economic development compared to abroad should be consid-
ered when the government attempts to achieve a double dividend through
the imposition of an energy tax.