本文研究政體類型與包括稅前和租稅補貼在內的能源補貼間的關係，並討論這種關係如何被通貨膨脹程度所制約。文中指出不同政權的生存邏輯和不同類型能源補貼的成本，是影響民主和威權政府能源補貼政策差異的重要因素。稅前補貼需要政府編列預算支應部分能源供應的成本，政府不易迴避。因為威權政體優先考量社會穩定，所以在稅前燃料補貼上的支出比民主政體來得多。租稅補貼是指刻意不對能源商品使用的外部性進行賦稅，處理外部性的重要性沒有滿足人民基本物資價格的穩定來得高，而且提供這些補貼的成本可以留給未來世代，所以兩種政..

This paper examines the relationship between regime type and energy subsidies, including pre-tax and tax subsidies, and discusses how these relationships are mediated by the degree of inflation. The paper suggests that the logic of political survival and the costs of energy subsidies are two of the main factors shaping energy subsidy policies. Pre-tax subsidies require the government to budget for part of the cost, which is not easy for the government to avoid. Since authoritarian regimes prioritize social stability, they spend more on pre-..