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    Title: 所得稅與勞動供給
    Authors: 梁正德
    Contributors: 張慶輝
    梁正德
    Date: 1985
    Issue Date: 2016-11-09 17:17:18 (UTC+8)
    Abstract: 第一章 緒論1
    第一節 研究動機與目的1
    第二節 研究架構與範圍2
    第三節 研究限制3
    第二章 理論與實證之回顧5
    第一節 前言5
    第二節 理論模型與實證方法之介紹6
    第三節 所得效果與替代效果之回顧24
    第四節 評語與結論31
    第三章 基本模型38
    第一節 前言38
    第二節 所得稅與勞動供給之模型39
    第三節 計量模型之設定42
    第四章 實證結果分析60
    第一節 前言60
    第二節 我國現行的所得稅制60
    第三節 資料來源與處理62
    第四節 估計結果69
    第五節 福利效果分析77
    第五章 結論92
    Reference: 一、中文部分
    (一)王建煊著:租稅法,台北:自刊,民國七十三年二月。
    (二)張慶輝:所得稅、家計生產與勞動供給,財稅研究,第14卷第5期,頁9-21,民國七十一年。
    (三)黃財源:消費者剩餘理論之探討,政治大學經濟研究所碩士論文,民國七十四年七月。
    二、英文部分
    (1) Atkinson, A. B. and Stiglitz, J.E., “Lectures on Public Economics”, (McGram-Hill, England), 1980.
    (2) Ashenflter, O. and Heckman, J., “Estimating Labor-Supply Functions” in Cain and Watts, eds. (1973) , pp. 265-78.
    (3) ________, “The Estimation of Income and Substitution Effects in a Model of Family Labor Supply”, Econometrica, 42(1) , 1974, pp. 73-86.
    (4) Blomquist, N.S., “The Effect of Income Taxation on the Labor Supply of Married Men in Sweden” J. Pub. E., 22, Nov. 1983, pp. 169-197.
    (5) Boskin, M. J., “The Economics of Labor Supply”, in Cain and Watts, eds. (1973), pp. 163-81.
    (6) Brown, C.V., “Taxation and Incentive to Work”, Oxford University Press, 1980.
    (7) _________ (eds), “Taxation and Labor Supply”, London, George Allen & Unwin, 1981.
    (8) Burtless, G. and Hausman, J. A., “The effect of Taxation on Labor Supply: Evaluation the Gary negative income tax experiment.”, J. P. E. Vol. 86, No. 6, 1978, Dec., PP. 1103-30.
    (9) Cain, G. G. and Watts, H. W. (eds), “Income Maintenance and Labor Supply”, 1973, London: Academic Press.
    (10) Diamond, P.A. and McFadden, D. “Some Uses of the Expenditure Function in Public Finance”, J. Pub. E. Vol 3, 1974, pp. 3-21.
    (11) Diewert, W. E. “Choice on Labour Markets and the Theory of Allocation of Time” (University of British Columbia, 1971)
    (12) Dixit, A. K. and Weller, P.A. “The Three Consumer’s Surpluses”, Economica, Vol. 46, May 1979, PP. 125-35.
    (13) Hall, R. E., “Wage, Income, and Hours of Work in the U.S. Labor Force”, in Cain and Watts, eds. (1973), pp. 102-62.
    (14) Hausman, J. A., “The Econometrics of Labor Supply on Convex Budget sets”, Economic Letters 3, 1979, pp. 171-74.
    (15) _________, “The effect of wage, Taxes, arid Fixed Costs on Women’s Labor Force Participation,” J. Pub. E. Vol. 14, 1980, PP. 161-94.
    (16) _________, “The Effect of Taxes on Labor Supply” in H. Aaron and J. Pechman, eds. (1981 a), The Effect of Taxes on Economic Activity. Washington: Brookings Institution.
    (17) Hausman, J. A., “Exact Consumers’ Surplus and Deadweight Loss” A. E. R. Vol. 71, 1981b, pp. 662-76.
    (18) Hausman, J. A., “Stochastic problems in the Simulation of Labor Supply” in M. Feldstein ed., Behavioral Simulation Methods in Tax Policy Analysis, Chicago Press, 1983, pp.47-82.
    (19) _________ and Ruud, P., “Family Labor Supply with Taxes”, AEA Papers and Proceedings, Vol. 74, No. 2, May, 1984.
    (20) Heckman, J. “Shadow Prices, Market Wages, and Labor Supply”, Econometrica, Vol.42, No.4, July, 1974, pp.679-93.
    (21) _______, “Sample Selection Bias as a Specification Error”, Econometrica, Vol. 47, No. 1, Jan. 1979, pp. 153-63.
    (22) Kay, J. A. “The Deadweight Loss from a Tax System” J. Pub. E. 13, 1980, pp. 111-119.
    (23) King, M.A. “Welfare Analysis of Tax Reforms using Household Data” J. Pub. E. 21, 1983, pp. 183-214.
    (24) Kosters M., “Effects of an Income Tax on Labor Supply” in Harberger and Bailey, eds. 1969, Taxation of Income from Capital. Washington: Brookings Institution, PP. 301-24.
    (25) Maddala, G. S., Econometrics, 台北,開發圖書公司,民國65年。
    (26) _______, Limited-Dependent and Qualitative variables in Econometrics, Econometric Society Publication, No. 3, 1983, Cambridge university press.
    (27) OECD, Theoretical and Empirical Aspects of The Effect of Taxation on the Supply of Labor, 1975, Paris.
    (28) Pindyck, R. S. and Rubinfeld, D. L., Econometric Models and Economic Forecasts, 2nd edition, 台北,雙葉,民國72年。
    (29) Rosen, H. S. “Taxes in a Labor Supply Model with Joint Wage-Hours Determination” Econometrica, Vol. 44, 1976 a, pp. 485-507.
    (30) Rosen, H. S. “Tax Illution and The Labor Supply of Married Women”, R. E. Sta. Vol. 58, No. 2, 1976 b, pp. 167-72.
    (31) Sydsaeter, K., “Topics in Mathematical Analysis for Economists” 台北,雙葉,民國72年。
    (32) Tobin, J., “Estimation of Relationships for Limited-Dependent Variables”, Econometrica, Vol. 26, 1958, pp. 24-36.
    (33) Varian, H.R., “Microeconomic Analysis”, 2nd edition, W.W. Norton & Company, 1984.
    (34) Wales, T.J. and Woodland, A.D., “Estimation of Household Utility Functions and Labor Supply Response” I. E. R. Vol. 17, No. 2, 1976, pp. 397-409.
    (35) ___________, “Labor Supply and Progressive Taxes”, R. E. S. 46, PP. 83-95.
    (36) ___________, “Sample Selectivity and the Estimation of Labor Supply Functions”, I. E. R. Vol. 21, No. 2, 1980, pp. 437-68.
    (37) Yatchew, A. T., “Labor Supply in the presence of Taxes: Alterative Specification” R. E. Sta. Feb. 1985, pp. 27-33.
    英文期刊全名之縮寫:
    (1) A. E. R. American Economic Review
    (2) J. P. E. = Journal of Political Economy
    (3) J. Pub. E. = Journal of Public Economics
    (4) I. E. R. =International Economic Review.
    (5) R. E. S. =Review of Economic Studies
    (6) R .E. Sta.= Review of Economics and Statistics.
    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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