本文以環境租哲理的概念說明，政府的課稅理由及課稅原則，並以數學模式具體討論在此哲理下，政府課環境稅的實務問題。在政府給定最適稅率之下，本模式考慮以課消費污染稅來解決環境問題。其中廠商的決策變數除了最適售價外，還包括廠商所決定之最適產品含污量，用以作為廠商繳交環境稅給政府的衡量基礎。消費群體需求函數的表達，是消費群體對產品評價與購買代價差異部分的分布以機率分配函數表示之。本文的研究成果除了獲得廠商最適售價及最適含污量的數學關係式外，並對最佳解的性質及其敏感度分析作延伸性討論。 透過政府決定環境稅率在先，而廠商對環境稅率反應在後之決策先後關係，本文建構政府最適稅率的決策模式。此模式之最佳解性質對於消費者、生產者及政府三者，分別提供了各自最適決策的互動關係式；並分析政府最佳環境稅率變動對於三者的影響。展示廠商減污函數變動，對政府最佳環境稅率及最佳總環境稅的影響的敏感度分析，則為本文的另一研究成果。 This paper uses the environment rent philosophy to explain a rationale for government taxation and principles of taxation, and uses mathematical models to specifically discuss practical problems of government pollution taxation under this philosophy. First, under a given government tax rate, this paper considers solving environmental problems through levying a consumption pollution tax. In this model, the manufacturer decides not only the optimal price, but also the optimal pollution content for a unit of product. The optimal pollution content is used for government taxing basis. This paper performs a conversion of consumer demand using a general probability density function. In addition to obtaining mathematical functions for optimal product pricing and optimal product pollution for manufacturers, this paper also provides an extended discussion concerning the nature of optimal solutions. Besides, this paper discusses the model of optimal government-imposed environment tax. The model provides mathematical equations for optimal decision-making by consumers, producers, and government and analyzes the impact of changes in taxation rates on the three parties. In addition, this paper provides an application for the pollution reduction function. The case study for pollution reduction function is one of research achievement.
