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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103657


    Title: 誘導性所得稅率制定之研究
    Authors: 盛偉德
    Contributors: 劉維琪
    盛偉德
    Date: 1985
    Issue Date: 2016-11-09 17:13:04 (UTC+8)
    Abstract: 序言 壹
    目錄 叁
    第一章 導論1
    第一節 研究動機1
    第二節 研究目的4
    第三節 本文結構5
    第二章 八○年代租稅改革思潮--減稅7
    第一節 拉佛爾曲綫（Laffer curve）的假說8
    第二節 減稅的誘導效果12
    一、租稅規避13
    二、租稅逃漏20
    第二節 減稅後的稅基反應23
    第三章 最適稅率結構36
    第一節 C.V. Brown之最適稅率結構37
    第二節 資訊不對稱下之最適稅率結構42
    一、Pareto模式43
    二、圖形分析48
    第四章 誘導性所得稅模型之設立與求解58
    第一節 模式的設立59
    第二節 模式的求解63
    第三節 模式之解後分析69
    第五章 結論與未來研究方向77
    第一節 結論77
    第二節 未來研究方向78
    參考文獻82
    Reference: 中文部份：
    1.于明宜著，「供給面經濟學的租稅政革」，台北市銀月刊，第十三卷第十一期，民國七十一年十一月廿五日。
    2.林華德著，財政理論與政策，台北：東華書局，民國六十八年三版。
    3.施富士著，最適所得稅稅率研究，國立政治大學財政研究所碩士論文，民國六十八年。
    4.詹珍禎著，高階主管誘因契約之建立與管理上之應用，國立中山大學企業管理研究所碩士論文，民國七十三年。
    5.歐陽勛著，經濟學原理，台北：三民書局，民國七十一年初版。
    6.羅仙法著，最適薪資所得稅之研究，國立政治大學經濟研究所碩士論文，民國七十三年。
    7.蘇華山著，「供給面經濟學與雷根的經濟政策」，台北市銀月刊，第十二卷第八期，民國七十年八月廿五日。
    譯作：
    1.佐滕進著，陳攀雲譯，現代稅制論，台北；財稅人員訓練所編印，民國六十五年一版。
    2.趙揚清等合譯．美國「公平、簡化與經濟成長租稅改革」方案，台北：財政部稅制會編印，民國七十四年二月。
    3. A. Smith (An Inquiry into the Nature and Causes of the Wealth of Nations﹐ Methuen & Co. London, 3ed , 1922 )，張漢裕譯，國富論，台北：台灣銀行經濟研究室編印，民國六十三年四月再版。
    4. J. Greenwald , (“Playing Tax Games”, TIME ,April 1982) ，黃春生譯，「美國逃稅大競賽」，財稅研究，第十四卷第三期，民國七十年五月。
    5. J. C. Winfrey (Public Finance: Public Choices and The Public Economy , 1974 )，李金桐譯，現代財政理論，台北：台灣銀行經濟研究室編印，民國六十七年一版。
    英文部分:
    1. A. B. Atkinson & J. E. Stiglitz, Lecture on Public Economics, 1980.
    2. Brddford, D.F. & Rosen, H. S., “The Optimal Taxation of Commodities and Income”, American Economic Review 66 (May 1976), pp. 94-101.
    3. Brown, C.V., Taxation and Incentive to Work, 2nd, Oxford University Press, 1983.
    4. Brown, C.V. & Jackson, P.M., Public Sector Economics, 2nd edn., Oxford University Press, 1982.
    5. Champsaur, P. & Laroque, G., “A Note on Incentives in Large Economics”, Review of Economic Studies 49 (1982), pp. 627-635.
    6. Chatterjee, K., “Incentive Compatibility in Bargaining under Uncertainty”, Quarterly Journal of Economics 67 (Nov. 1982), pp. 717-726.
    7. d’ Asprement, C. & G’erard-Vart, L., “Incentives and Incomplete Information”, Journal of Public Economics 11 (1979), pp. 25-45.
    8. Dasgupta, P., Hammond, P. & Maskin, E., “The Implementation of Social Choice Rules: Some General Results on Incentive Compatibility”, Review of Economic Studies 46 (1979), pp. 185-216.
    9. Dunn, L. F,, “Measurement of Interal Income-Leisure Tradeoffs”, Quarterly Journal of Economics 93 (Aug. 1979), pp. 373-393.
    10. Fieldstein, M., “On The Optimal Progressivity of The Income Tax”, Journal of Public Economics 2 (1973), pp. 357-376.
    11. _________ , “On The Theory of Tax Reform”, Journal of Public Economics 6 (1976), pp. 77-104.
    12. Gilder, G., Wealth and Poverty, 1981.
    13. Groves, T. & Ledyard, J., “Optimal Allocation of Public Goods: A Solution to The “Free Rider” Problem”, Econometrica 45 (May 1977), pp. 783-809.
    14. Gwartney, J.D. & Stroup, R. L., “The Effects of Income Tax Rate Changes”, Economic Impact (April 1982), pp. 60-65.
    15. Hart, O. D., “Optimal Labour Contracts under Asymmetric Imformation: An Introduction”, Review of Economic Studies (1983), pp. 3-35.
    16. Hemming, R., “Income Tax Progressivity and Labour Supply”, Journal of Public Economics 14 (1980), pp. 95-100.
    17. Jovanovic, B., “Favorable Selection with Asymmetric Information”, Quarterly Journal of Economics 47 (Aug. 1982), pp. 535-539.
    18. J. Luis Guasch and Joel Sobel, “Product Solection, Market Structure and Heterogeneity of Quality Valuations”, University of California, San Diego, Discussion paper 79-34 (Oct. 1979).
    19. Mirrlees, J. A., “An Exploration in the Theory of Optimum Income Taxation”, Review of Economic Studies (1971), pp. 175-208.
    20. Roberts, J., “The Incentives for Correct Revelation of Preferences and The Number of Consumer”, Journal of Public Economics 6 (1976), pp. 359-374.
    21. Romer, T., “On The Progressivity of The Utilitarian Income Tax”, Public Finance 31 (1976), pp. 414-426.
    22. Rudin, W., Principles of Mathematical Analysis, 3rd edn., 1978.
    23. Sadka, E., “On Income Distribution, Incentive Effects and Optimal Income Taxation”, Review of Economic Studies (1975), pp. 261-267.
    24. Sheshinski, E., “The Optimal Linear Income Tax”, Review of Economics Studies 39 (1972), pp. 297-302.
    25. Salop, J. & Salop, S., “Self-Selection & Turnover in The Labor Market”, Quarterly Journal of Economics (1976), pp. 619-627.
    26. Seade, J., “On the Sign of the Optimum Marginal Income Tax”, Review of Economic Studies 49 (1982), pp. 637-643.
    27. Seade, J. K., “On the Shape of Optimal Tax Schedules”, Journal of Public Economics 7 (1977), pp. 203-235.
    28. Srinivasan, T. N., “Tax Evasion: A Model”, Journal of Public Economics 2 (1973), pp. 339-346.
    29. Stiglitz, J. E., “Monopoly, Non-liner Pricing and Imperfect Information: The Insurance Market”, Review of Economic Studies (Oct. 1977), pp. 407-430.
    30. ___________ , “Self-Selection and Pareto Efficient Taxation”, Journal of Public Economics 17 (1982), pp. 213-240.
    31. __________ , “Utilitarianism and Horizontal Equity”, Journal of Public Economics 18 (1982), pp. 1-33.
    32. Stiglitz, J.E. & Rothschild, M., “Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information”, Quarterly Journal of Economics (1977), pp. 629-649.
    33. Sandom, A., “Income Tax Evasion, Labor Supply, and The Equity-Efficiency Trade off”, Journal of Public Economics 16 (Dec. 1981), pp. 265-288.
    34. Weiss, L., “The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax”, Journal of Political Economy 84 (1976), pp. 1343-1352.
    35. Wales, T.J. & Woodland, A.D., “Labour Supply and Progressive Taxes.” Review of. Economics Studies 46 (1979), pp. 83-95.
    36. Varian, H.R., Microeconomic Analysis, University of Michigan, 1978, 台北：雙葉書局翻印，民國六十七年初版。
    Relation: 國立政治大學
    財政研究所
    碩士
    73
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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