由上述分析可知，上游污染原料供應商的環保技術研發水準選擇為何，取決 於本國政府的政策及上游污染原料供應商的訂價策略。本文的研究結果發現，當 本國政府採取生產從量稅政策時，會產生下游水平利潤移轉效果、下游成本節省 效果、上游利潤減少效果、污染技術研發效果、污染損害效果等五項效果；而當 本國政府採取生產污染要素技術選擇補貼政策時，會產生下游水平利潤移轉效果、
污染技術研發效果、污染增加效果。
當污染損害增加之下，上游原料供應商的環保技術研發水準，在政府採取減 污研發補貼政策之下最大，生產從量稅政策之下採取單一訂價次之，生產從量稅 政策之下採取差別訂價最小。
本國政府採取減污研發補貼政策之下，污染原料供應商不管採取差別訂價和 單一訂價下，政府最適補貼率相等；在本國政府採取生產從量稅政策之下，最適 稅率在差別訂價下大於單一訂價。
污染排放量在政府採取生產從量稅政策並且上游原料供應商採取單一訂價 下最大，採取生產從量稅政策並且上游原料供應商採取差別訂價下次之，採取減 污研發補貼之下最小。
本國下游廠商較偏好生產從量稅政策並且上游原料供應商採差別訂價，外國 下游廠商較偏好生產從量稅政策並且上游原料供應商採單一訂價，而本國上游原 料供應商較偏好減污研發補貼政策，且本國政府也較偏好採取減污研發補貼政策，
此時社會福利最大。
45
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