本研究以純公路運輸與海公路複合運輸探討臺灣進、出口貨櫃之運輸，估算不同情境之下，每延噸公里CO2排放量與SO2排放量之差異，為環境效益分析；且估算不同情境之下，每延噸公里總營運成本之差異，為經濟效益分析。本研究共採用七個情境，分別是(1)100%之純公路運輸；(2)70%之純公路運輸、30%之海公路複合運輸；(3)60%之純公路運輸、40%之海公路複合運輸；(4)50%之純公路運輸、50%之海公路複合運輸；(5)40%之純公路運輸、60%之海公路複合運輸；(6)30%之純公路運輸、70%之海公路複合運輸；(7)100%之海公路複合運輸。本研究最後利用碳稅與需求價格彈性之概念，探討貨櫃運輸業者轉移至海公路複合運輸之可能性，以及探討距離因素對於運輸模式選擇之影響。

研究結果顯示，(1)以情境七之100%海公路複合運輸進、出口貨櫃，可使CO2排放量最少，且短程海運使用輕油燃料，可使SO2排放量最少，為最符合環境效益之運輸模式；(2)以情境七之100%海公路複合運輸進、出口貨櫃，可使總營運成本最低，為最符合經濟效益之運輸模式，且短程海運使用重油燃料之總營運成本略低於輕油，但差異不顯著；(3)欲使100%之純公路運輸轉移某一比例至海公路複合運輸，在短距離之情況下，必須制訂較高之碳稅稅率；(4)在公路距離相同之情況下，海運距離愈長，愈適合海公路複合運輸。最後，本研究建議課徵碳稅之政策實施可使純公路運輸轉移至海公路複合運輸，亦建議短程海運之燃料應以輕油取代重油。

This paper explores the movement of import and export containers through road transportation and sea-road intermodal transport in Taiwan. The analyses of CO2 emissions, SO2 emissions and total operating costs per tonne-kilometer are called environmental benefit analysis and economic benefit analysis respectively, and these two factors are being compared under different scenarios. We establish seven scenarios having different proportions of road transportation and sea-road intermodal. We employ the concept of the carbon tax and the price elasticity of demand to explore the possibility of container transport operators switching to sea-road intermodal, and further investigate the influence of distance factor for the transport mode selection.

The result shows that the transportation of import and export containers through entirely on sea-road intermodal (scenario 7) produces the least amount of CO2 emissions and incurs the least total operating costs. Meanwhile short sea shipping using MGO as fuel can produce the least amount of SO2 emissions. As a result, Sea-road intermodal is the most environmental and economic beneficial transport mode. Furthermore, in order to switch a proportion of road transportation to sea-road intermodal when considering short distances, a higher rate of the carbon tax needs to be developed. Then, when the distance of road transportation is the same, the case of longer shipping distance is more appropriate for sea-road intermodal. Finally, this paper recommends that the policy implementation of the carbon tax can make road transportation switch to sea-road intermodal, and suggests that short sea shipping should use MGO instead of HFO as fuel.

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