各界對於人類經濟活動已對氣候產生劇烈且空前的變化有所共識，1992年巴西里約地球高峰會會議中提議，透過國際排放權交易制度來減少溫室氣體之排放。京都議定書是第一個採用排放權交易制度達到減量的國際協議，自京都議定書於1997年被提出之後，具有減量義務之國家得透過買賣排放權之方式而不須強制透過實質的減量行為達成減量目標，讓各國得彈性採取不同之減量措施以達目的，因此，已有不少國家紛紛於國內建立排放權交易制度作為減量措施。

本文借鏡美國酸雨計劃、區域溫室氣體倡議排放交易計劃(RGGI)、京都議定書及歐盟排放權交易計畫，針對排放權交易制度之五大議題分別為討論：「減量目標設定」、「管制物質及對象範圍」、「排放權核配」、「彈性機制之建立」及「超額排放之處罰」。透過文獻回顧及整理，並斟酌考量我國特殊國際地位，本文對於我國排放權交易制度之建置，提出以下建議：
一、減量目標與期程應保留彈性。
二、管制對象及管制物質之規範應綜合衡量行政成本、執行能力及碳洩漏等因素，分階段制訂。
三、排放配額核配，初期應以溯往原則為主，拍賣為輔；長期則應以拍賣為主。
四、應納入抵換機制之設計及抵換信用之使用限制，並應有條件允許排放權之儲存。
五、超額排放之處罰應以超額排放數量作為罰鍰計算基準。

The term “emissions trading” simply refers to a tradeable-permit system in which a greenhouse gases emitter (a firm or country) can buy and sell permission to emit a certain amount of emissions from or to other emitters who are below or above their limits. Emissions trading was proposed as a legal instrument designed to reduce global greenhouse gas emissions at the Rio Summit in 1992. Its principal advantage is that it provides first for a stabilization of global pollution levels, and subsequently for a gradual reduction in the total global level. Emissions trading systems also provide individual emitters with the flexibility to decide what emission levels to aim for, and the incentive to accomplish their goals. These systems are intentionally designed to reduce pollution without impeding economic development as well as to minimize the cost of meeting target levels.

This paper reviews several emissions trading programs including the U.S Acid Rain Program, the Regional Greenhouse Gas Initiative, the Kyoto Protocol, and EU trading schemes, to demonstrate the basic common structure of emissions trading systems. The focus will be on five major issues within emissions trading programs: cap settings, regulated scopes, allocation of allowances, flexible mechanisms, and penalties for over emission, and will conclude with a viable emissions trading program for Taiwan.

Given that Taiwan is not yet legally bound by the Kyoto Protocol, the first step the Taiwanese government should take is to set short and long-term strategies regarding official climate change policy. Second, the government should adopt a legally binding emissions target for the nation. Third, based upon the short and long term strategies, the regulated scope should be decided upon. Forth, offset programs and flexible mechanisms should be decided upon and adopted to enhance the overall program. And fifth, current policies regarding penalties for overemitting should be reviewed and updated where necessary.

一、中文文獻
(一)專書
1.Robert Cooter, Thomas Ulen著，溫麗琪譯，「法律經濟學」，華泰文化事業公司，2003年初版。
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4.Harvey S. Rosen著，宋玉生審閱，「財政學」，美商麥格羅希爾國際股份有限公司，2002年初版。
5.葉俊榮，「環境政策與法律」，元照出版有限公司，2002年初版。
(二)期刊論文
1.侯萬善，歐盟的CO2排放權交易機制，《碳經濟月刊》，第2期，2006年10月。
2.康文尚、賴宇松，歐盟溫室氣體排放交易制度，《科技發展政策報導》，第4期，2008年。
3.黃宗煌，訂定溫室氣體減量目標的省思，《碳經濟月刊》，第2期，2006年10月。
(三)研究計劃
1.蕭代基等，碳排放交易機制建置之研究，行政院經濟建設委員會委託研究，民國98年。
2.范建得等，峇里路線圖及低碳經濟之因應方案，行政院環境保護署委託研究，民國98年。
3.黃宗煌，排放交易、拍賣及排放許可價格的研究，行政院國家科學委員會，民國93年。
(四)碩博士論文
1.莊紘愷，<自永續發展之理念論我國推行碳排放權交易所需建立之法律制度>，國立清華大學科技法律研究所碩士論文，民國九十七年。
2.張村品，〈高高屏地區試行空氣污染排放權交易之市場分析〉，國立成功大學政治經濟學研究所碩士論文，民國93年。
3.彭美心，〈可交易排放許可權制度─台灣地區廠商之實證研究〉，國立中央大學產業經濟研究所碩士論文，民國89年。
4.宋書帆，〈論我國應有之溫室氣體減量法制〉，國立清華大學科技法律研究所碩士論文，民國96年。
5.陳佳志，〈線上拍賣競標行為之研究：以雅虎奇摩拍賣消費性電子產品市集為例〉，國立東華大學企業管理研究所碩士論文，民國93年。
(五)法規資料
1.溫室氣體減量法，行政院提案版本。
2.溫室氣體減量法，立法院審議版本。
(六)網路資料
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10.http://www2.cna.com.tw/News/aSOC/201110130132.aspx (last visited on January 25, 2012)
二、外文文獻
(一)專書
1.UNEP, LEGAL ISSUE GUIDEBOOK TO THE CLEAN DEVELOPMENT MECHANISM, 2004
2.Oliver A. Houck, THE CLEAN WATER ACT TMDL PROGRAM: LAW, POLICY, AND IMPLEMENTATION 136, 165, 194-97 (2d ed. 2002)
(二)期刊論文
1.Brian C. Murray & Heather Hosterman, Climate Change, Cap-and-trade and the Outlook for U.S. Policy, 34 N.C. J. Int’l L. & Com. Reg. 699 (2009)
2.Jonathan Remy Nash, Too Much Market? Conflict Between Tradable Pollution Allowances and The “Polluter Pays” Principle, 24 Harv. Envtl. L. Rev. 465 (2000)
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7.David Harrison Jr., Per Klevnas, Albert L. Nichols & Daniel Radov, Using Emissions Trading to Combat Climate Change: Programs and Key Issues, 38 Envtl. L. Rep. News & Analyss 10367 (2008)
8.Edward A. Smeloff, Utility Deregulation and Global Warming: The Coming Collision, 12 Nat. Resources & Env’t 280, at 282 (1998)
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19.David Harrison Jr., Per Klevnas, Albert L. Nichols, Daniel Radov, Using Emissions Trading to Combat Climate Change: Programs and Key Issues, 38 Envtl. L. Rep. News & Analysis 10367 (2008)
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21.Nicholas DiMascio, Credit Where Credit is Due: The Legal Treatment of Early Greenhouse Gas Emissions Reductions, 56 Duke L.J. 1587 (2007)
(三)法規資料
1.Clean Air Act, 2.1630, 101st Cong., 2d Sess. §§401-416 (1990)
2.Model Rule of Regional Greenhouse Gas Initiative (2007)
3.United Nations Framework Convention on Climate Change, 9 May 1992, 21 I.L.M 849
4.Kyoto Protocol to the United Nations Framework Convention on Climate Change, 10 Dec. 1997, 37 I.L.M. 22.
5.United Nations Draft decision -/ CP.15 of Copenhagen Accord
6.Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC
7.Directive 2004/101/EC of the European Parliament and of the Council of 27 October 2004 amending Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community, in respect of the Kyoto Protocol’s project mechanisms.
8.Directive 2004/101/EC of the European Parliament and of the Council of 27 October 2004 amending Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community, in respect of the Kyoto Protocol’s project mechanisms.
(四)網路資料
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(五)其他
1.Climate Change: The EU Emissions Trading Scheme (ETS) Enters Kyoto Compliance Phase, CRS report for congress (2008)
2.New York State Energy Research Development Authority (NYSERDA), Auction Design for Selling CO2 Emission Allowances Under the Regional Greenhouse Gas Initiative (2007)