由於近年來全球暖化日趨嚴重，各國紛紛提倡課徵碳稅或能源稅，試圖透過以價制量的方式矯正外部性，降低溫室氣體的排放。然而，能源稅的課徵是否會影響不同所得階層之家計單位的反應為本文的重點。本文採用丹麥、英國、美國及日本四國之非平衡追蹤資料，以固定效果模型及隨機效果模型，探討課徵能源稅對於不同所得階層之家戶在能源支出占總支出的份額上是否有所影響；進一步探究課能源稅同時搭配降低雇主之社會安全捐以後，對於不同所得階層家戶之社會安全捐負擔是否有所變動，以評估雙重紅利之第二重紅利是否達成。

實證結果發現能源稅確實能降低家戶能源支出比例，透過課稅誘發高所得家戶朝向使用更潔淨及便宜的替代能源，或者投資於能源效率提升之工具上；然而低所得家戶則不得不減少能源使用，進而使得能源支出比例下降。另外，將能源稅稅收拿來降低雇主的社會安全捐，實證結果發現高所得家戶社會安全捐下降的程度更甚於低所得家戶。最後，從總效果來看，課徵能源稅會造成家庭支出分配的轉移，而低所得與高所得家戶之影響總程度相差不大。

壹、中文部分
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