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    Title: R&D經濟成長模型:資本稅之探討
    Capital taxation in R&D growth models
    Authors: 陳平河
    Chen, Ping Ho
    Contributors: 賴景昌
    朱智豪

    Lai, Ching Chong
    Chu, Angus C.

    陳平河
    Chen, Ping Ho
    Keywords: 研究與發展
    經濟成長
    最適資本稅
    福利
    租稅移轉
    廠商家數內生化
    R&D
    Economic growth
    Optimal capital taxation
    Welfare
    Tax shifting
    Endogenous market structure
    Date: 2016
    Issue Date: 2016-08-22 13:15:59 (UTC+8)
    Abstract: 本論文有系統性地利用不同的R&D 模型,分析了資本所得稅對經濟成長及社會福利的效果。第二章利用第一代R&D 模型,發現資本所得稅對經濟成長於長短期下具有顯著不同的效果。第三章建立半內生成長( semi-endogenous ) R&D 模型,重新檢驗 Chamely-Judd 命題是否成立。我們發現最適的資本所得稅應大於零,並且檢驗最適資本所得稅在對應不同的R&D 外部性程度下,正資本所得稅率結論是否仍然成立。第四章利用第二代R&D 成長模型,在具有廠商家數內生化的特性下,重新檢視第二章的結論,並發現其資本所得稅對經濟成長的效果,在長短期下仍然具有顯著不同的效果。
    This dissertation has provided a systematic analysis on the growth and welfare effects of capital taxation within distinct R&D-based growth models. In Chapter 2, we employ a first-generation R&D-based growth model to examine the effcts of capital taxation on innovation and economic growth, and find that capital taxation has drastically different effects in the short run and in the long run. In Chapter 3, we set up a semi-endogenous growth model, and examine whether the Chamley-Judd result of a zero optimal capital income tax is valid. We find that the optimal capital income tax is positive, and this result is robust with respect to varying the degrees of various types of R&D externalities. In Chapter 4, we build up a second-generation R&D-based growth model which features endogenous market structure. In line with Chapter 2, we also find that capital taxation has drastically different effects in the short run and in the long run.
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    Description: 博士
    國立政治大學
    經濟學系
    97258503
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0972585032
    Data Type: thesis
    Appears in Collections:[Department of Economics] Theses

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