政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/61300
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/61300


    Title: 總計畫暨子計畫:運用財政手段進行災害防救財源籌措機制之探討(I)
    Other Titles: Large-Scale Nature Disasters and Public Finance
    Authors: 黃明聖
    Contributors: 國立政治大學財政系
    Keywords: 巨災準備基金;特別統籌分配稅款;災害風險稅;租稅平滑;921地震
    catastrophe reserve funds;risk-based tax;tax smooth;ChiChi Earthquake
    Date: 2005
    Issue Date: 2013-10-11 13:52:45 (UTC+8)
    Abstract: 台灣 921 震災自88 下半至90 年度救災重建預算共計編列2,123億元。以公債融通雖然符合財政理論，但是財源籌措尚未具有誘 因之機制，且無加稅之對策。 本文之初步結論：台灣應成立防救災基金。Petak and Artkisson (1982) 亦曾建議政府可以設置巨災準備基金 (catastrophe reserve
    funds)，以因應巨額政府支出。 防救災基金旣符合國外 (日本、美國) 之經驗，又有理論之基 礎。該基金在短期，可以現成的中央特別統籌分配稅款、災害準 備金直接撥入；在長期，則可以開徵災害風險稅挹注。此舉又可 解決第二預備金之缺失，應是台灣防救災財源籌措可行之道，也 是可以繼續研究之課題。
    In Taiwan, the Government special budget for ChiChi Earthquake re-construction during 1999 to 2001 amounts to 212.3 billion NT dollars. Those expenditures are financed by issuing bonds, which is consistent with public financed theory but is still lack of an incentive mechanism and raise tax program. Petak and Artkisson (1982) suggest that government set up catastrophe reserve funds. In practice, Japan also had this kind of funds. Therefore, this paper suggests the central government establish a catastrophe reserve fund to cope with catastrophe outlay. The sources of fund are available in the short run and hopefully risk-based tax in the long run.
    Relation: 執行期間：9408-9507
    Data Type: report
    Appears in Collections:[Department of Public Finance] NSC Projects

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