聯合國在1992年地球高峰會舉辦之時，通過「聯合國氣候變化綱要公約」(United Nations Framework Convention on Climate Change, UNFCCC)，對「人為溫室氣體」(Anthropogenic Greenhouse Gas)，排放做出全球性管制的宣示，並於1997年12月通過具有約束效力的京都議定書(Kyoto Protocol)，以規範工業國家未來之溫室氣體減量責任，以達到溫室氣體減量的目標。各國除加入碳排放交易市場外，主要透過課徵綠色租稅來抑制溫室氣體排放。
基於永續環境觀念，呼應京都議定書設立的溫室氣體減量目標，企業生產時應同時兼顧經濟以及環境的問題，且為降低對於環境的迫害及資源永續，能源的使用也應受到重視，應盡量降低能源的使用量，因此，現今的企業進行生產活動時，同時應兼顧經濟、環境、能源等目標。
碳稅的實施將會影響企業的生產活動，本研究以生產投入面為觀點，同時考量碳稅與生產要素間具替代之關係，建構一多目標規劃數學模型，進行事前的最佳化評估，尋求在碳稅制度下的最適生產投入要素組合，並達到生產成本最小、能源使用最少、二氧化碳排放量最小等三大目標。
本研究發現替代彈性及碳稅會同時影響企業的生產投入要素組合， 替代彈性值大的情境需存在碳稅制度，二氧化碳減量效果才會顯現，碳稅越高減量效果越明顯。在 替代彈性值大的情境下，各目標對於碳稅制度的反應較不明顯。
本研究於生產中加入替代彈性的考量，更能反應企業回應碳稅的行動，本研究可以提供企業生產決策者因應碳稅政策擬定決策行動，亦可以提供環境政策制定者，預估企業在不同的環境政策下的可能行動，提供環境政策制定者政策制定的策略性思考。

The United Nations passed the “United Nations Framework Convention on Climate Change(UNFCCC)＂in 1992, and started to control anthropogenic greenhouse gas emissions. In December 1997, it passed the “Kyoto Protocol” to set standards for decreases in emissions of greenhouse gases and to assert the responsibility of industrialized countries for the already existing pollution. Countries are working to reduce these emissions by either cap and trade or green tax policies.
In order to meet the demands of the Kyoto Protocol and to become more environmentally-friendly, enterprises should consider both economics and the environment at the same time, and reducing the use of fossil fuels is one key way to achieve this. Owing to the above reasons, the enterprises should simultaneously consider the targets of economics, environment, and energy.
Enterprises will be affected by carbon tax policies. This study simultaneously considers such policies and the substitution between production factor inputs, and constructs a multi-objective model to optimize the energy production factor portfolio under a carbon tax policy, in order to minimize the cost of production, use of energy, and emission of greenhouse gases.
This study finds that the elasticity of substitution and carbon tax simultaneously affect the optimal energy production factor portfolio. With greater elasticity of substitution , the reduction in emissions will be significant if there is a carbon tax policy, and if the tax is high, then the reduction will also be high. With greater elasticity of substitution , it is not sensitive to a carbon tax.
This study considers the elasticity of substitution, and how enterprises can respond appropriately if governments decide to impose a carbon tax. This study can help firms to make the right decisions with regard to such taxes, or help policy makers to forecast the reactions of businesses to different policies and think strategically.

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