近年來，溫室氣體所導致之全球暖化問題是目前世界各國所重視的環境課題，交通運輸部門碳排放量佔了總排放量約25%的比例，其成長比例相當快速，而該部門中又以公路運輸為大宗，大約佔了75%左右，因此，如何於公路運輸之領域減少溫室氣體排放是一項重要的議題。台灣政府提出蘇花公路山區路段改善計畫，該計畫內容提及台鐵局須配合轉運通路改善以及未來蘇花公路之運能移轉以降低該路段公路運輸對環境造成之影響。故本研究以花蓮地區砂石貨運做為探討鐵路運輸對貨運成本與減少碳排放效益之標的，並假設當課徵碳稅時，東砂北運公路砂石貨運量會轉移部份運量至鐵路來運送，以此來分析在不同轉移比例情境假設下運輸成本與碳排放量之情形。
本文以東砂北運之複合運輸為例，探討加入鐵路後之複合運輸成本與碳排放效益，發現以鐵路複合運輸來進行東砂北運無論在運輸成本以及碳排放量皆比公路運輸方式更加有效率，未課徵碳稅之情況下，採複合運輸方式之運輸成本在80%運量之轉移比例下最多可以節省0.59億元(6.6%)，碳排放可減量4,357噸(22.0%)。課徵碳稅之後，預估將進一步增加兩種運輸方式在運輸成本與碳排放之差距，當運量之轉移比例分別為20%、40%、60%與80%時，運輸成本分別減少0.12億元(1.3%)、0.22億元(2.7%)、0.33億元(4.0%)、0.44億元(5.3%)；碳排放則分別減少1,048公噸(5.4%)、2,095噸(10.7%)、2,603噸(13.3%)與4,357噸(22.0%)。可見加入鐵路之運輸方式不論是否課以碳稅，對環境皆有助益，尤其課以碳稅後，其效益更有加乘效果。

Global warming has been a critical environmental issue in the world. The carbon emissions from the transport sector have been growing so rapidly that accounts for about 25% of the world total carbon emissions. The emissions from road transport comprise around 75% of the overall transport carbon emission. Therefore, measures to lower the greenhouse gases emissions in road transport system should be addressed. Taiwan government proposes that Su-Hua Highway mountain road should help TRA transport the required material during the road improvement and the cargo from road to rail in the near future. The gravel for delivery in Hualien is the research objective for the investigation of the rail freight transportation’s cost and carbon emission efficiencies. Assuming that at the onset of carbon taxation, the transport mode of sand and gravel delivered from eastern to northern Taiwan will be changed from road to rail, and the delivered volume will vary in different proportions. This research analyzes the transport cost and carbon emissions in the designed scenarios.
This article used transporting sand and gravel from eastern Taiwan to north Taiwan as the example to estimate transport cost and carbon reduction efficiency of rail transport relative to road transport. The results show that the freight costs and transport carbon emissions from rail are lower than from road. Before imposing the carbon tax, transport by rail can save NT$59 million (about 6.6%) and 4,357 tons (22.0). After imposing the carbon tax, the differences between road transportation and rail transportation in both transport cost and carbon emission are expected to be much more than without carbon taxation. This research forecasts that, shift in transport mode from road to rail by 20%, 40%, 60%, and 80% might lower transport costs by NT$12 million (about 1.3%), NT$22 million (about 2.7%), NT$33 million (about 4.0%), and NT$44 million (about 5.3%), respectively; with carbon emission reduced by 1,048 tons (about 5.4%), 2,095 tons (10.7%), 2,603 tons (13.3%), and 4,375 tons (about 22.0%). Therefore, with and without carbon taxation, rail and road system with proper intermodal freight transport plan and management could lower both transport cost and carbon emission. However, enforcing carbon tax could limit more transport cost and carbon emissions than doing without the taxation.

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網頁
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http://www.railway.gov.tw/index/index.aspx
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http://www.taipower.com.tw/
交通部運輸研究所，[2011年4月]
http://www.iot.gov.tw/mp.asp
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http://www.motc.gov.tw/
美國環境保護局(US-EPA)，[2010年11月]
http://www.epa.gov/autoemissions
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