本文先建立道路擁擠收費再分配的模型，並針對土城區與板橋區至臺北市區的運輸走廊之機車、普通汽車、高級汽車、公車四種使用者進行不課徵擁擠稅、課徵擁擠稅以及課徵擁擠稅且再分配三種情境，分析使用各運具的旅次、擁擠稅額、代表效率的淨效益，以及評估公平性的淨效益不公平性係數。研究結果顯示，課擁擠稅的情境淨效益最大，但不公平性最高；課擁擠稅之稅額收入再分配可減少不公平性，但是效率下降。將再分配的兩種方式相比，同時補貼給兩類低所得族群比全部補貼給最低所得族群的效率與公平性都較高。

This study develops a model of road congestion tolling with redistribution of toll revenue. The model is then applied to users of motorcycle, ordinary car, advanced car and bus in the Taipei metropolitan transportation corridor including Tucheng district, Banqiao district, and Taipei central business district. We analyze the trips of modes, congestion toll, net benefit (indicating efficiency), and net benefit inequity coefficient (indicating equity). Three scenarios are analyzed: no congestion tolling, congestion tolling and congestion tolling with revenue distribution. It is shown that the scenario of congestion tolling yields the highest net benefit and the lowest equity. The scenario of congestion tolling with toll revenue redistribution can lessen the inequity but lower the efficiency. Comparing two kinds of revenue redistribution, the subsidy to two groups of low-income users will yield higher efficiency and higher equity than the subsidy to only one group of the lowest income users.