English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51046097      Online Users : 983
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/37434


    Title: 員工分紅與最適所得稅
    Authors: 顏志達
    Contributors: 翁堃嵐
    顏志達
    Keywords: 訊息租
    篩選機制
    最適所得稅制
    Date: 2008
    Issue Date: 2009-09-19 13:48:10 (UTC+8)
    Abstract: 傳統最適所得稅文獻忽略了勞動市場訊息不完全對租稅設計造成的影響。有鑑於此,本文建立一個勞動市場同時存在逆選擇以及道德冒險的模型來探討最適所得稅制訂。其中雇主採取分紅契約來篩選高、低能力的員工。在本文的架構下,我們發現:當勞動市場存在逆選擇問題時,享有訊息租的是低能力者而非傳統的高能力者,此一性質導致雇主篩選員工的目標與政府所得重分配的目標背道而馳。這項結果將使得最適所得稅制具有以下兩個性質:(1) 在忽略勞動誘因的情況下,最適所得稅制下高能力員工的邊際稅率等於1,換言之,政府將有誘因破壞廠商篩選員工的機制,而達到所得重分配的目標;(2) 在考慮勞動誘因的情況下,最適所得稅制將在所得重分配、勞動誘因與社會保險間取得協調,此時,最適所得稅制下高能力員工的邊際稅率將介於0與1之間。換言之,傳統最適所得稅制下高能力者所面對的邊際稅率為零的性質將不再成立。
    Reference: Andersson, F. 1996. Income taxation and job-market signaling. Journal of Public Economics 59: 277-298.
    Aronsson, T. and , T. 2004. Is the optimal labor income tax progressive in a unionized economy? Scandinavian Journal of Economics 106 : 661-675.
    Atkinson, A.B. and Stiglitz, J.E. 1980. Lectures on Public Economics, London: McGraw-Hill.
    Balmaceda, F. 2004. Uncertainty, pay for performance and adverse selection in a competitive labor market. Working Paper, 196, CEA, University of Chile.
    Boadway, R. and Keen, M. 1993. Public goods, self-selection and optimal income taxation. International Economic Review 34: 463-478.
    Boadway, R., Leite-Monteiro, M., Marchand, M. and Pestieau, P. 2006. Social insurance and redistribution with moral hazard and adverse selection. Scandinavian Journal of Economics 108: 2789-298.
    Brito, D.L. and Oakland, W.H. 1977. Some properties of the optimal income tax. International Economic Review 18: 407-23.
    Brunner, J.K. 1993. A note on the optimal income tax. Journal of Public Economics 50: 445-451.
    Brunner, J.K. 1995. A theorem on utilitarian redistribution. Social Choice and Welfare 12: 175-179.
    Crocker, K.J. 1985. The efficiency of competitive equilibrium in insurance markets with asymmetric information. Journal of Public Economics 26 : 207-219.
    Eaton, J. and Rosen, H.S. 1980a. Optimal redistributive taxation and uncertainty. The Quarterly Journal of Economics 95 : 357-364.
    Eaton, J. and Rosen, H.S. 1980b. Labor supply, uncertainty, and efficient taxation. Journal of Public Economics 14: 365-374.
    Ebert, U. 1992. A reexamination of the optimal nonlinear income tax. Journal of Public Economics 49: 47-73.
    Fuest, C. and Huber, B. 1997. Wage bargaining, labor-tax progression, and welfare. Journal of Economics 66 : 127-150.
    Grossman, S. 1976. On the efficiency of competitive stock markets where traders have diverse information. Journal of Finance 31 : 573-585.
    Hammond, P.J., 1981. Ex-ante and ex-post welfare optimality under uncertainty. Economica 48: 235-250.
    Hariton, C. and Piaser, G. 2007. When redistributive leads to regressive taxation. Journal of Public Economic Theory 9(4): 589-606.
    Hellwig, M.F. 1987. Some recent developments in the theory of competition in markets with adverse selection. European Economic Review 31: 319-325.
    Holmstrom, B. and Milgrom, P. 1987. Aggregation and linearity in the provision of intertemporal incentives. Econometrica 55 : 303-328.
    , M., Lehmann, E., Parmentier, A., and Van Der Linden, B. 2006. Optimal redistributive taxation in a search equilibrium model. Review of Economic Studies 73: 743-767.
    Kleven, H.J. and , P.B. 2004. Labour tax reform, the good jobs and the bad jobs. Scandinavian Journal of Economics 106 : 45-64.
    Kroll, Y., Levy, H. and Markowitz, H.M. 1984. Mean-Variance versus direct utility maximization. Journal of Finance 39 : 47-61.
    Lundholm, M. 1992. Efficient taxation under wage rate uncertainty. Public Finance/Finances Publiques 47: 248-256.
    Levy, H. and Markowitz, H.M. 1979. Approximating expected utility by a function of mean and variance. American Economic Review 69 : 308-317.
    Mazur, M.J. 1989. Optimal linear taxation with stochastic incomes. Public Finance/Finances Publiques 44: 31-50.
    Mirrlees, J.A. 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 38: 175-208.
    Mirrlees, J.A. 1976. Optimal tax theory : A synthesis. Journal of Public Economics 6 : 327-358.
    Mirrlees, J.A. 1977. The theory of optimal taxation. in K.J. Arrow and M.D. Intrilligator (eds.), Handbook of Mathematical Economics, Amsterdam: North-Holland.
    Miyazaki, H. 1977. The Rat race and internal labor markets. Bell Journal of Economics 8 : 394-418.
    Myles, G.D. 1995. Public Economics, Cambridge: Cambridge University Press.
    Nava, M., Schroyen, F. and Marchand, M. 1996. Optimal fiscal and public expenditure policy in a two-class economy. Journal of Public Economics 61: 119-137.
    Pirttilä, J. and M. Tuomala 1997. Income tax, commodity tax and environmental policy. International Tax and Public Finance 4: 379-393.
    Pissarides, C.A. 1983. Efficiency aspects of the financing of unemployment insurance and other government expenditure. Review of Economic Studies 50: 57-69.
    Pissarides, C.A. 1985. Taxes, subsidies and equilibrium unemployment. Review of Economic Studies 52: 121-133.
    Prendergast, C. 1999. The provision of incentives in firms. Journal of Economic Literature 37 : 7-63.
    Racionero, M.M. 2001. Optimal tax mix with merit goods. Oxford Economic Papers 53: 628-641.
    Rothschild, M. and Stiglitz, J.E. 1976. Equilibrium in competitive insurance market: an essay on the economics of imperfect information. Quarterly Journal of Economics 90: 629-649.
    Sadka, E. 1976. On income distribution incentive effects and optimal income taxation. Review of Economic Studies 43: 261-268.
    Seade, J. 1977. On the shape of optimal tax schedules. Journal of Public Economics 7: 203-36.
    Seade, J. 1982. On the sign of the optimum marginal income tax. Review of Economic Studies 49: 637-643.
    Sheshinski, E. 1989. Note on the shape of the optimum income tax schedule. Journal of Public Economics 40: 201-215.
    Shi, S., and Wen, Q. 1999. Labor market search and the dynamic effects of taxes and subsidies. Journal of Monetary Economics 43: 457-495.
    Slemrod, J., Yitzhaki, S., Mayshar, J. and Lundholm, M. 1994. The optimal two-bracket linear income tax. Journal of Public Economics 53: 269-290.
    Stiglitz, J.E. 1982. Self-selection and Pareto efficient taxation. Journal of Public Economics 17: 213-240.
    Stiglitz, J.E. 1999. Taxation, public policy and the dynamics of unemployment. International Tax and Public Finance 6:239-262.
    Stern, N.H. 1976. On the specification of models of optimum income taxation. Journal of Public Economics 6: 123-162.
    Strawczynski, M. 1998. Social insurance and the optimum piecewise linear income tax. Journal of Public Economics 69: 371-388.
    Varian, H.R. 1980. Redistributive taxation as social insurance. Journal of Public Economics 14: 49-68.
    Wilson, C. 1977. A model of insurance markets with incomplete information. Journal of Economic Theory 16: 167-207.
    Description: 博士
    國立政治大學
    財政研究所
    90255504
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0902555041
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    55504101.pdf109KbAdobe PDF2793View/Open
    55504102.pdf197KbAdobe PDF21011View/Open
    55504103.pdf128KbAdobe PDF2831View/Open
    55504104.pdf130KbAdobe PDF2847View/Open
    55504105.pdf190KbAdobe PDF21459View/Open
    55504106.pdf333KbAdobe PDF21660View/Open
    55504107.pdf319KbAdobe PDF21538View/Open
    55504108.pdf213KbAdobe PDF21436View/Open
    55504109.pdf161KbAdobe PDF21005View/Open
    55504110.pdf104KbAdobe PDF2933View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback