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    Title: 我國租稅歸宿一般均衡模型之建立與應用
    Authors: 郭炳伸
    Contributors: 林全
    郭炳伸
    Date: 1985
    Issue Date: 2016-11-09 17:12:51 (UTC+8)
    Abstract: 第一章 緒論1
    第一節 研究目的與方法1
    第二節 本文結構5
    第二章 一般均衡模型6
    第一節 定點計算原理6
    第二節 理論模型16
    第三節 經濟均衡之定義31
    第四節 均衡解存在之證明37
    第三章 均衡原點與資料處理54
    第一節 均衡資料集54
    第二節 現行稅制之模型處理57
    第三節 資料處理59
    第四節 均衡原點之計算75
    第四章 加值稅一般均衡模擬分析88
    第一節 加值稅率之決定88
    第二節 模擬結果91
    第五章 結論112
    附錄 資料處理程序116
    參考文獻與統計資料119

    圖表目次
    圖 2 . 1 單體7
    圖 2 . 2 單體細分7
    圖 2 . 3 受限單體細分8
    圖 2 . 4 尋找全標單體路徑9
    圖 2 . 5 重覆經過的單體11
    圖 2 . 6 向量註標14
    圖 3 . 1 一般均衡資料集56
    表 3 . 1 現行諸稅制之模型處理58
    表 3 . 2 模型中部門別定義60
    表 3 . 3 技術係數矩陣64
    表 3 . 4 生產面係數估計65
    表 3 . 5 生產面之稅率估計66
    表 3 . 6 外國部門參數估計68
    表 3 . 7 需求面係數估計71
    表 3 . 8 消費財貨之名稱及編號73
    表 3 . 9 轉換係數矩陣74
    表 3 . 10 均衡原點之價格解78
    表 3 . 11 各部門均衡產出79
    表 3 . 12 各總體變數值表80
    表 3 . 13 投入產出產值表82
    表 4 . 1 兩稅取代後之價格變動率94
    表 4 . 2 兩稅取代後之產出量與出口量變動率96
    表 4 . 3 因素投入係數變動率98
    表 4 . 4 CV、EV 與 GINI 係數100
    表 4 . 5 實質所得變動表105
    Reference: 甲、中文部份
    1.行政院主計處,中華民國國民所得,民國六十九年、七十年,及七十一年。
    2.行政院主計處,中華民國台彎地區個人所得分配調查報告,民國七十年。
    3.行政院主計處,台灣各級產業生產函數模型,民國七十二年十二月。
    4.行政院主計處,台灣產業關聯部門分類說明,民國七十四年。
    5.行政院主計處,中華民國七十年台灣產業關聯表,民國七十四年。
    6.林振國,「加值銷售稅稅率及其對物價水準與稅負分配之影響」財政部財稅人員訓練所,民國六十五年十月。
    7.林華德,「營業加值稅的物價效果--台灣的實證分析」,財稅研究,第13卷第2期,民國七十年二月。
    8.林安樂,「營業加值稅價格效果及其稅負重分配」,台北市銀月刊,第15卷第9期,民國七十三年。
    9.財政部統計處,全國稅收統計月報,民國七十年一月至十二月。
    10.財政部統計處,賦稅統計年報,民國七十年。
    11.財政部財稅資料處理及考核中心,財政部財稅資料處理及考核中心年報,民國七十年、七十一年及七十二年。
    12.劉其昌,「加值稅轉手稅與零售稅制之比較」,財稅研究,第16卷第5期,民國七十三年。
    乙、外文部份
    1. Boadway, R. and J. Treddenick, “A General Equilibrium Computation of the Effects of the Canadian Tariff Structure”, C. J. E., 1978, 11(3), pp. 424-446.
    2. Boadway, R., Public Sector Economics, Cambridge: Winthrop Publishers, 1979.
    3. Devarajan, S., D. Fullerton, and R.A. Musgrave, “Estimating the Distribution of Tax Burdens: A Comparison of Different Approaches.”, J. Pub. E. 1980, 13, pp. 155-182.
    4. Debreu, G., Theory of Value, NY: Wiley, 1959.
    5. Fullerton, et al., Don, “Corporate Tax Integration in the U.S.: A General Equilibrium Approach”, A. E. R., 1981, 71, pp. 677-91.
    6. Gass, Saul I., Linear Programming: Methods and Applications, NY: McGraw-Hill, 1975.
    7. Goulder, L., J.B. Shoven, and J. Whalley, Domestic Tax Policy and the Foreign Sector: The Importance of Alternative Foreign Sector Formulations to Results from a General Equilibrium Tax Analysis Model, in Behavioral Simulation Methods in Tax Policy Analysis. Ed: M. Feldstein, Chicago: U. of Chicago Press, 1983, pp. 333-64.
    8. Harberger, A. C., “The Incidence of the Corporation Income Tax”, J. P. E., 1962, 70(3), pp. 215-40.
    9. Helpman, E., “Solutions of General Equilibrium Problems for a Trading World”, Econometrica, 1976, 44(3), pp. 547-557.
    10. Kehoe, T., “An Index Theorem for General Equilibrium Models with Production”, Econometrica, 1980, 48(5), pp. 1211-32.
    11. Lemke, C. E. and J. T. Hawson, “Equilibrium Points of Bi-Matrix Games”, SIAM Journal of Applied Mathematics, 1964, 12, pp. 778-80.
    12. Mansur, A., ‘On the Estimation of Import and Export Demand Elasticities and Elasticity Pessimism”, Working Paper No. 8207, Centre of the Study of International Economic Relations, U. of Western Ontario, London, Canada, 1982.
    13. Merrill, O. H., “Application and Extension of an Algorithm that Computes Fixed Point to Set Mapping”, Ph.D. Dissertation, U. of Michigan, 1972.
    14. Oakland, W. H., “The Theory of the Value-Added Tax: I, A Comparison of Tax Bases”, N. T. J., 1967, 20, pp.119-36.
    15. Rudin, W., Principles of Mathematical Analysis, NY: McGraw-Hill, 1976.
    16. St.-Hilaire, F. and J. Whalley, “A Microconsistent Equilibrium Data Set for Canada for Use in Tax Policy Analysis”, Review of Income and Wealth, 1983, 29(2), pp. 175-204.
    17. Scarf, H.E., with the collaboration of Hansen, T., “The Computation of Economic Equilibria, New Haven: Yale U. Press, 1973.
    18.________ , “The Computation of Equilibrium Prices”, in Applied General Equilibrium Analysis, Ed: H.E. Scarf and J.B. Shoven, NY: Cambridge U. Press, 1984, pp. 1-50.
    19. Serra-Puche, J., “A General Equilibrium Model of the Mexican Economy”, in Applied General Equilibrium Analysis, Ed: H.E. Scarf and J.B. Shoven, NY: Cambridge U. Press, 1984, pp. 447-84.
    20. Shone, R., Microeconomics: A Modern Treatment, 1975.
    21. Shoven, J.B. and J. Whalley, “A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U.S.”, J. Pub. E., 1972, 1, pp. 281-321.
    22.________ , “General Equilibrium with Taxes: A Computational Procedure and an Existence Proof ”, R. E. S., 1973, 60, pp. 475-90.
    23. ________, “Equal Yield Tax Alternatives: General Equilibrium Computational Techniques”, J. Pub. E., 1977, 8, pp. 211-224.
    24. , “Applied G. E. Models of Taxation and International Trade: An Introduction and Survey”, J. E. L. 1984, 22, pp. 1007-1051.
    25. Whalley, J. and B. Yeung, “External Sector Closing Rules in Applied General Equilibrium Models”, J. Inter. E., 1984, 16, pp. 125-138.
    26. Yotopoulas, P.A. and J. B. Nugent, Economics of Development: Empirical Investigation, 1976.
    A. E. R. = American Economic Review
    C. J. E. = Canadian Journal of Economics
    N. T. J. = National Tax Journal
    J. E. L. = Journal of Economic Literiture
    J. Inter. E.= Journal of International Economics
    J. P. E. = Journal of Political Economy
    J. Pub. E. = Journal of Public Economics
    R. E. S. = Review of Economic Studies
    Relation: 國立政治大學
    財政研究所
    碩士
    73
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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