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    政大機構典藏 > 政大學報 > 第54期 > 期刊論文 >  Item 140.119/102461


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/102461


    Title: 準公共財與一般均衡之租稅歸宿模式
    Other Titles: Semi-Public Goods and A General Equilibrium Model of Tax Incidence
    Authors: 張慶輝 
    Chang, Ching-huei
    Contributors: 財政系
    Date: 1986-12
    Issue Date: 2016-09-30 15:26:53 (UTC+8)
    Abstract: 本文首在利用含準公共財於內之兩階層一般均衡模式來分析租稅歸宿問題。分析對象限於準公共財，目的在於避免消費者對純公共財不願顯示偏好所引起之免費乘客(free-rider)問題。在此理論架構中，任何租稅的歸宿決定於此稅對相對因素報酬及兩類消費者面對之相對產品價格。由於其中牽涉參數過多，諸如相對因素密集程度、生產之因素代替彈性、需要之商品代替彈性、及兩階層所得與消費型態差異等，導致歸宿十分不確定。實際情況如何，尚待實證研究結果。然而，我們卻獲得許多具有一般性的重要結論。
    Relation: 國立政治大學學報, 54,47-63
    Data Type: article
    Appears in Collections:[第54期] 期刊論文

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