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    Title: 最適薪資所得稅之研究
    Authors: 羅仙法
    Contributors: 吳家聲
    羅仙法
    Date: 1984
    Issue Date: 2016-11-09 17:06:24 (UTC+8)
    Abstract: 論文提要
    本文計分五章十三節,都四萬字。
    第一章為緒論。說明研究的動機,研究的目的與本文架構。
    第二章為最適所得稅理論的靜態分析。以傳統的效用函數為基礎,以重分配的所得稅為限制,意圖探討:消費者如何尋求其效用之極大與生產因素的最適供給量。
    第三章為最適薪資所得稅理論的動態分析。主要係以私有財貨量與工作時間做為效用函數的兩個變數,又以最適控制理論取代第二章的拉格朗其方法,做為分析的工具,意圖探究:課徵何種形態的邊際稅率,方能達到社會福利極大的經濟理想。
    第四章則再將公共財加入於第三章所示的個人效用函數之中,使其變數擴增為三個,致令假設條件更為完備。政府的功能不再是私有財貨的重分配,而是所得稅的課徵與公共財的籌建。其中,建設公共財所需的資金完全以所得稅來挹注。如同第三章,本章仍然以最適控制理論為分析工具,意圖研究:最適薪資所得稅的必要條件與其所具的經濟特性。
    第五章為結論與未來研究方向。說明:在完備的效用函數之假設條件下,不論政府對薪資所得稅的課徵是用來做為所得的重分配或以其總額挹注公共財的建設,均不應課以累進的邊際稅率!且當政府所扮演的角色不同時,最適薪資所得稅的邊際稅率亦無法一致;而專業人才的培育與訓練是提高社會福利的不二法門,套一句前人的話,就是說:「人才為中興之本」
    第一章 緒論1
    第一節 研究的動機1
    第二節 研究的目的2
    第三節 本文架構2
    第二章 最適所得稅:靜態模型5
    第一節 最適化:共同的理念5
    第二節 社會福利極大化的追求6
    模型一:原賦模型7
    模型二;生產因素數量固定的生產模型10
    模型三:生產因素數量未定的生產模型15
    第三節 靜態模型的限制18
    第三章 最適薪資所得稅;動態模型25
    第一節 個人效用函數的擴展25
    第二節 公平的理念26
    第三節 最適薪資所得稅理論29
    一、模型的設立30
    二、定理與引理32
    三、最適薪資所得稅的必要條件34
    三之一:極大化原則34
    三之二:變分法38
    第四章 含公共財的最適薪資所得稅71
    第一節 個人效用函數與公共財71
    第二節 社會福利極大的必要條件:靜態模型72
    第三節 社會福利極大的必要條件:動態模型74
    第五章 結論與未來研究方向93
    參考文獻99
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    Abbreviations of Journals.
    A.E.R. =The American Economic Review.
    J.Pub E. =Journal of Public Economics.
    P.F. =Public Finance.
    P.F.Q. = Public Finance Quarterly
    Q.J.E. =Quarterly Journal of Economics.
    R.E.Stud=Review of Economic Studies
    Relation: 國立政治大學
    經濟研究所
    碩士
    72
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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