## 4 Analysis of Simulation Results
### Health Benefits  
The health improvements resulting from each measure were monetized based on VSL, and the monetized results are shown in Table 4. The results demonstrate that the 14 measures of the TAPCAP require an investment of 295.4 billion NTD. The implementation of these measures is expected to provide an average of 2570.5 billion NTD/year in health benefits, as compared with the scenario where these measures are not implemented. After the costs of these measures have been deducted, the net benefit is 2275.1 billion NTD. The benefit-cost (B-C) ratio of the TAPCAP is then 8.7, which indicates that each NTD of investment in pollution control creates a benefit of 8.7 NTD. Based on the 2019 Gross Domestic Product (GDP) of Taiwan, the net benefits of the TAPCAP are worth 12% of Taiwan's GDP. These results show that overall, the advantages of implementing the TAPCAP far outweigh its disadvantages for Taiwan. Therefore, this strategy should be implemented. In the next step, we will inspect the benefits of each type of measure. The 14 control measures can be classified into two categories based on their attributes; administrative measures and technical measures. There are four administrative measures, denoted as M1-M4 in Table 4, and the health benefits of each of these measures are illustrated in Figure 4. The implementation of these four measures will yield a total benefit of 210.3 billion NTD/year. The tightening of vehicle standards is the most beneficial measure (benefit: 75.8 billion NTD), followed by the control of fugitive dust from riverbeds (benefit: 68.5 billion NTD), control of fugitive dust from construction sites and dust-generating material stockpiles (benefit: 64.2 billion NTD), and promotion of electric vehicles (up to 2100 vehicles) for the transportation of fresh produce (benefit: 1.8 billion NTD). In the TAPCAP, there are 10 technical measures, denoted as T1-T10 in Table 4, and the benefits of each of these measures are illustrated in Figure 5. The total health benefits of implementing the measures are 2360.1 billion NTD and their net benefit is 2064.8 billion NTD after accounting for costs. The three most beneficial measures are: (1) The retirement of 80,000 Stage 1 and Stage 2 diesel vehicles (benefit: 1401.9 billion NTD), (2) ship speed reductions, ship fuel usage regulations and the promotion of shore power (benefit: 362.3 billion NTD), and (3) power facility regulations (benefit: 301.4 billion NTD). These three measures account for 87.5% of the total health benefit from technical measures. The B-C ratio of the technical measures is almost 87 on average, which indicates that each unit of investment in technical pollution control measures yields 87 units of benefits. In addition, four pollution control measures with B-C ratios greater than 100 exist: (1) Ship speed reductions, ship fuel usage regulations, and promotion of shore power (B-C ratio: 332.4), (2) power facility regulations (B-C ratio: 144.9), (3) control of smoke from restaurants (B-C ratio: 188.1), and reduction of open-air burning by controlling the smoke from agricultural waste burning (B-C ratio: 437.4). As these four measuresare remarkably cost-effective, they should be prioritized for future implementation. However, there is one technical measure that has a net benefit lower than 0 (B-C ratio lower than 1). This is the regulation of boiler facilities, where the government seeks to reduce air pollution by providing subsidies to retire 5000 industrial boilers and 1000 commercial boilers. The government has invested 54 billion NTD on this measure, but the expected health benefit is only 41.6 billion NTD. Therefore, this measure could be improved in terms of cost-effectiveness.