Ladislav Cerych consider that higher education policy is characterized by its goal being confusable and conflictive,its enforceability being complicated and slow,as well as its changing environment being multi-effectible.

, this work studied the effects of multiple reference points in risky decision making process from cognitive perspectives.

In this paper we propose a local equilibrium model based on "double dividend" hypothesis to deal with the environmental problem and employment problem.

Through comparing the results brought by different levying modes and different ways of the revenue use,the paper finds that if the tax revenue return can play a good role in promoting energy-saving so as to improve the energy productivity,then the ideal results with "double dividend" will finally be reached.

This paper introduces Taiwan\'s current energy and financial situation,then concludes and compares three broad programme of energy tax,and reviews the double dividend and the new questions.