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    题名: 最適非線型所得稅與內生成長:開放經濟的分析
    Optimal Non-Linear Income Taxation and Endogenous Growth in a Small Open Economy
    作者: 黃靖華
    Huang, Ching Hua
    贡献者: 賴景昌
    Lai, Ching Chong
    黃靖華
    Huang, Ching Hua
    关键词: 內生成長模型
    非線型所得稅
    基礎建設
    柏拉圖最適
    日期: 2011
    上传时间: 2012-10-30 11:47:58 (UTC+8)
    摘要: 本文主要以Turnovsky (1996)和 Lai and Liao (2012)的模型架構為基礎，在政府基礎建設的支出以所得稅融通之下，建構一個開放經濟的內生成長模型，探討政策當局追求社會福利極大時，如何制定一套最適當的非線型所得稅制。依據本文的分析，可得到以下之結論：

    一、在分權經濟體系的分析下，最適的所得稅尺度應等於基礎建設生產的
    外部性，而課徵所得稅造成的代表性個人決策的扭曲，則由累退的
    所得稅程度來矯正。當政府透過適當的非線型所得稅制矯正了所有分
    權經濟體系決策行為的扭曲，使得總體經濟成長率極大化的同時，也
    保證社會福利水準達極大。

    二、在集權經濟體系的分析下，最適基礎建設的支出佔所得的比例應等於
    基礎建設生產的外部性。再者，經過最適租稅結構的調整後，分權經
    濟體系與集權經濟體系有相同的靜止均衡、總體經濟成長率和社會福
    利水準，表示政府透過非線型所得稅矯正了分權經濟體系決策行為的
    扭曲，使分權經濟體系的福利水準可達至最佳境界的狀態，即
    Pareto 最適。
    參考文獻: 一、中文部分
    曾憲政 (2005)，《國防支出與內生成長：不同融通方式的比較》，台北大學
    經濟學研究所碩士論文。

    康嘉玶 (2006)，《維修公共建設是否會引發通貨膨脹及經濟成長？》，輔仁
    大學經濟學研究所碩士論文。

    陳怡甄 (2008)，《最適政府支出組成-不完競爭總體模型》，中央大學經濟
    學研究所碩士論文。

    梁炘安 (2009)，《內生成長、擁擠性政府支出與最適非線性所得稅》，台灣
    大學經濟學研究所碩士論文。

    賴景昌 (2011) 《總體經濟學》，第三版，台北：雙葉。

    賴景昌 (2010)“如何建構內生成長模型”，未出版講義。

    賴景昌 (2010) “開放經濟的內生成長理論”，未出版講義。


    二、英文部分
    Arrow, K. J. and Kurz, M. (1970), Public Investment, the Rate of Return, and Optimal Fiscal Policy, London: Johns Hopkins University Press.

    Aschauer, D. (1989), “Is the Public Expenditure Productive?” Journal of Monetary Economics 23, 177-200.

    Aronsson, T., and , T. (2004), “Is the Optimal Labor Income Tax Progressive in a Unionized Economy?” The Scandinavian Journal of Economics 106, 661-675.

    Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy 98, 103-125.

    Barro, R. J, and Sala-i-Martin, X. (1992), “Public Finance in Models of Economic Growth,” The Review of Economic Studies 59, 645-661.

    Chen, B. L. (2006), “Economic Growth with an Optimal Public Spending Composition,” Oxford Economic Papers 58, 123-136.

    Diamond, P. (1998), “Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,” The American Economic Review 88, 83-95.

    Dioikitopoulos, E. V. and Kalyvitis, S. (2008), “Public Capital Maintenance and Congestion: Long-Run Growth and Fiscal Policies,” Journal of Economic Dynamics and Control 32, 3760-3779.

    Eicher, T. and Turnovsky, S. J. (2000), “Scale, Congestion and Growth,” Economica 67, 267, 232-256.

    Futagami, K., Morita, Y. and Shibata, A. (1993), “Dynamic Analysis of an Endogenous Growth Model with Public Capital,” The Scandinavian Journal of Economics 95, 607-625.

    Glomm, G. and Ravikumar, B. (1994). “Public Investment in Infrastructure in a Simple Growth Model,” Journal of Economic Dynamic and Control 18, 1173-1187.

    Glomm, G. and Ravikumar, B. (1997). “Productive Government Expenditures and Long-run Growth,” Journal of Economic Dynamic and Control 21, 183-204.

    Gomez, M. A. (2004), “Optimal Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 8, 419-435.

    Greiner, A. (2006), “Progressive Taxation, Public Capital, and Endogenous Growth,” FinanzArchiv 62, 353-366.

    Guo, J. T. and Lansing, K. J. (1998), “Indeterminacy and Stabilization Policy,” Journal of Economic Theory 82, 481-490.

    Irmen, A. and Kuehnel, J. (2009), “Productive Government Expenditure and Economic Growth,” Journal of Economic Surveys 23, 692-733.

    Lai, C. C. and Liao, C. H. (2012), “Optimal Nonlinear Income Taxation with Productive Government Expenditure,” International Review of Economics and Fianace 22, 66-77.

    Lee, J. (1992), “Optimal Size and Composition of Government Spending,” Journal of the Japanese and International Economics 6, 423-439.

    Li, W. and Sarte, P. D. (2004), “Progressive Taxation and Long-Run Growth,” The American Economic Review 94, 1705-1716.

    Park, H. and Philippopoulos, A. (2002), “Dynamics of Taxes, Public Services, and Endogenous Growth,” Macroeconomic Dynamics 6, 187-201.

    Romer, P. M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 1002-1037.

    Slobodyan, S. (2005), “Indeterminacy, Sunspots, and Development Traps,” Journal of Economic Dynamics and Control 29,159-185.

    Solow, R. M. (1956). “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics 70, 65-94.

    Turnovsky, S. J. (1996), “Fiscal Policy, Growth, and Macroeconomic Performance in a Small Open Economy,” Journal of International Economics 40, 41- 66.

    Turnovsky, S. J. (1996a), “Optimal Tax, Debt, and Expenditure Polocies in a Growing Economy,” Journal of Public Economics 60, 21-44.

    Turnovsky, S. J. (1997), “Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 1, 615-639.

    Turnovsky, S. J. (1999), “Fiscal Policy and Growth in a Small Open Economy with Elastic Labour Supply,” Canadian Journal of Economics 32, 1191-1214.

    Turnovsky, S. J. (2000), “Fiscal Policy, Elastic Labor Supply, and Endogenous Growth,” Journal of Monetary Economics 45, 185-210.

    Ynmarik, S. (2001), “Nonlinear Tax Structure and Endogenous Growth,” The Manchester School 69, 16-30.
    描述: 碩士
    國立政治大學
    經濟學系
    99258027
    100
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0099258027
    数据类型: thesis
    显示于类别:[經濟學系] 學位論文

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