環保標準制是一種針對環境維護所需成本和所獲得環境改善之利益，加以衡量，而所制定之最高污染排放量。政策執行者再依此標準值，嚴格實施。一有違反，將受嚴厲處罰。然而，本文研究發現:在廠商與廠商間破壞效果存在下，既使廠商嚴格遵守政府所制定的污染排放標準，最佳福利狀態仍然無法達成。因此，本文建議:在廠商與廠商間破壞效果存在下，污染排放標準與環保稅合併之實施，才是有效控制污染並達成社會最佳福利狀態的制度。 In the presence of the firm-firm damage effect, the implementation of an emission standard only to control pollution can not reach to the Pareto optimality so that further measures should be taken as an auxiliary instrument to an emission standard system for the achievement of social optimality. An effective tax scheme is designed to serve the policy planner in the evaluation of the environmental policies for efficient resource allocation. The results of this paper show that a combination of an emission standard and goods tax would be an effective policy to reach to the social objective of maximized social welfare.
