## 5 Summary and Conclusions  
The ABaCAS-Taiwan assessment framework was used in this study to perform a comparative analysis between the costs and health benefits of the Taiwan TAPCAP being implemented by the government. Our empirical analysis indicates that the implementation of the TAPCAP has resulted in a net benefit (cost < benefit). Therefore, this ex post facto analysis provides evidence that the TAPCAP is a cost-effective policy. Furthermore, we have calculated the health benefits of each of the 14 pollution control measures that comprise the Air Pollution Control Action Plan (APCAP) and we computed their net benefits and B-C ratios by comparing their costs with the benefits. This was undertaken to demonstrate whether these measures should be implemented (i.e., whether they have a net benefit greater than 0), and allows them to be compared in terms of cost efficiency (by comparing their B-C ratios). These results will serve as a useful reference for policymakers deciding on future pollution control measures. The policy implications of these results include the following points. All 14 pollution control measures can be categorized into administrative and technical measures. The administrative measures are implemented by strengthening regulations and controls to realize pollution reductions that require administrative rigor. As these measures do not require additional expenditure, they enable pollution reduction to be realized at a relatively low cost. The implementation of these administrative 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). Therefore, we suggest that administrative pollution control measures be prioritized for planning and execution. In terms of technical control measures, the total health benefits of implementing these measures are 2360.1 billion NTD, and the 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). The relative importance of the technical measures can be decided based on their B-C ratios. The technical measures with higher B-C ratios should generally be prioritized for implementation, as long as there exists an opportunity for the resulting actions to reduce pollution. In the future, policymakers should utilize existing B-C ratio datasets to create budgets and decide on the appropriate  
Figure 5: Health benefits of technical pollution control measures (billions of new Taiwan dollars (NTD)). combination of measures to maximize the cost-effective of the pollution control strategy. In addition, our findings demonstrate that government-subsidized decommissioning of boilers incurs higher costs than health benefits; this demonstrates that the cost-effectiveness of this measure needs to be improved. We suggest that the subsidies for this measure be adjusted to enable cost-effective pollution reduction to be realized. Further research should be performed in two directions. First, several international technical parameters that exist in the ABaCAS-Taiwan framework have yet to be localized for Taiwan. Thus, a future study could involve updating the framework with locally appropriate technical parameters to improve the accuracy and rationality of the framework's estimations.