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| Title: | 租稅、貨幣融通與地下經濟：交易付現下的兩部門模型
Tax, Money Financing and Underground Economy: A Two-Sector Model with the Cash-in-Advance Constraint |
| Authors: | 彭世行
Peng, Shi-Xing |
| Contributors: | 洪福聲
Hung, Fu-Sheng
彭世行
Peng, Shi-Xing |
| Keywords: | 地下經濟
兩部門模型
交易付現限制式
鑄幣稅融通
稅制轉換
Underground Economy
Two-Sector Model
Cash-in-Advance Constraint
Seigniorage
Tax Switch |
| Date: | 2024 |
| Issue Date: | 2024-09-04 14:36:39 (UTC+8) |
| Abstract: | 本文擬建立一兩部門新古典成長模型，將貨幣以交易付現(Cash-in-Advance, CIA)的方式引入，以描繪存在地下經濟的社會，並探討在政府不同的融通政策及稅收用途下對經濟體系生產要素配置比例及地下經濟規模之影響。模型中，我們限制代表性個人於地下部門之消費及勞動所得必須完全以現金來支付，而正規部門廠商則需繳納政府課徵的稅款。政府可以通過徵收租稅及發行貨幣(即鑄幣稅)來獲取收入，並選擇將其用於公共支出，或以定額移轉(lump-sum transfers)之形式全數返還給民眾。數值模擬結果顯示，在長期均衡下，提高貨幣供給成長率與降低消費正規部門商品現金支付的比例，均能有效抑制地下部門的發展，縮減地下經濟規模，且提高貨幣供給成長率有助於促進社會總資本的累積，即Mundell-Tobin效果成立。此外，當政府將收入作為投入公共支出使用時，相較於採取移轉性支出政策，地下經濟規模較小。在此情況下，若政府執行稅制轉換，由消費稅改為鑄幣稅融通，對於縮減地下經濟規模的效果較大；由資本所得稅改以鑄幣稅融通，提升社會總福利水準的效果則最為顯著。
This paper introduces a two-sector neoclassical growth model with a Cash-in-Advance (CIA) constraint to represent an economy with an underground sector. The study explores how different government financing policies and the usage of tax revenues impact the allocation of production factors and the size of the underground economy. In the model, the representative agent must use cash for all consumption and income in the underground sector, while firms in the formal sector are subject to government-imposed taxes. The government generates revenue through taxation and money issuance (seigniorage) and can allocate these funds either to government spending or as lump-sum transfers to the public. Numerical simulations show that in the long-run equilibrium, increasing the money supply growth rate and reducing the cash payment requirement for formal sector goods effectively suppress the underground sector and reduce the size of the underground economy. Additionally, a higher money supply growth rate promotes capital accumulation, consistent with the Mundell-Tobin effect. Furthermore, when government revenue is allocated to government spending, the underground economy is smaller compared to when transfer policies are implemented. In this context, a tax switch from consumption taxes to seigniorage is more effective in reducing the size of the underground economy, while a shift from capital income taxes to seigniorage most significantly enhances overall level of social welfare. |
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| Description: | 碩士
國立政治大學
經濟學系
107258011 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107258011 |
| Data Type: | thesis |
| Appears in Collections: | [經濟學系] 學位論文
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