三、稅制是政府部門常採用的政策工具(policy instruments)之一。課徵「囤房稅」與「空地稅」時，對房地市場可能產生之影響為何？試請分別繪經濟圖形說明之。(二十五分)

二、請閱讀下列從 IUCN (International Union for Conservation of Nature and Natural Resources) 報告摘錄之一段短文，並詳述其意涵，及評論其內容。(25分)The sustainable deployment of natural capital, that is the world's stocks of natural assets which include geology, soil, air, water and all living things, has an important role in achieving the United Nations' Sustainable Development Goals. For decades, IUCN has carried out innovative conservation initiatives that have simultaneously helped protect, manage and restore the environment while delivering tangible and sustainable benefits for people. This type of approach is now widely known as Nature-based Solutions (NbS). It is well documented that NbS, such as watershed protection, can generate income for local communities as well as benefits for municipalities that depend on these resources for their health and well-being. From investing in the restoration of degraded lands and shorelines to optimising the performance of traditional infrastructure, such as dams and levees, there is now overwhelming evidence that shows nature plays a critical role to in meeting our societal needs.IUCN believes that mainstreaming nature conservation into key economic sectors is essential. Increasingly, governments and business alike recognise that NbS are not only useful tools, but imperative for addressing the dual global crises on biodiversity loss and climate change.Research highlights that NbS could provide around 30% of the cost-effective mitigation needed by 2030 to stabilise warming to below 2°C. They can also provide a powerful defence against the impacts and long-term hazards of climate change, which is the biggest threat to biodiversity. Finding ways to work with ecosystems, rather than relying solely on conventional engineered solutions, can help communities adapt to climate change impacts. Using nature to green cities can also result in significant energy savings and health benefits.Many countries are already taking action to include NbS in their national climate strategies, which is why it is important to ensure that these actions are developed and implemented based on the best criteria and practices available. To help guide this uptake, IUCN coined the first global definition of NbS in 2016. They are "Actions to protect, sustainably use, manage andrestore natural or modified ecosystems, which address societal challenges, effectively and adaptively, providing human well-being and biodiversity benefits”.Today, NbS are considered by a wide range of stakeholders as an essential mechanism for achieving sustainable development. The IUCN Global Standard on NbS aims to ensure the application of this approach is credible, and its uptake tracked and measured for adaptive management so that its contributions can inspire others. Furthering this work will require scientific rigour, academic research, good governance and most of all, a willingness on the part of the various parties to help mainstream the Standard, and by doing so, help it to evolve as a key conservation and development tool, together.

三、稅制是政府部門常採用的政策工具(policy instruments)之一。課徵「囤房稅」與「空地稅」時，對房地市場可能產生之影響為何？試請分別繪經濟圖形說明之。(二十五分)

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