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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/83261
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83261


    Title: 不確定性下最適公共財之提供
    Authors: 連德宏
    Contributors: 吳家恩
    連德宏
    Keywords: 不確定性
    公共財
    uncertainty
    public goods
    Date: 2000
    Issue Date: 2016-03-31 15:31:47 (UTC+8)
    Abstract: P.A.Samuelson 於1954年發表了 " The Pure Theory of Public Expenditure " 一文,為純粹公共財之最適提供條件(ΣMRS=MRT)做了一個最佳的註解,成為後人討論純粹公共財理論時之比較基礎。然而公共支出與公共收入為一體之兩面,租稅融通方式之不同將影響公共支出之水準。而 A.C. Pigou於1947年就曾提出租稅融通方式之不同,將影響公共支出之水準。亦即當政府採用扭曲性租稅來融通公共財之提供時,將造成效率上之損失,此時應將此社會成本列入為公共財提供之成本,進而修正了公共財提供之最適條件。
    Reference: Atkinson, A.B. and N.H. Stern, 1974, "Pigou, Taxation and Public Goods," Review of Economics Studies, Vol.41, pp.119-128.
    Atkinson, A.B. and J.E. Stiglitz, 1976, "The Design of Tax Structure: Direct versus Indirect Taxation," Journal of Public Economics, Vol.6, pp.55-75.
    Atkinson, A.B. and J.E. Stiglitz, 1980, Lectures on Public Economics, New York: McGraw-Hill.
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    Eaton, Jonathan and Harvey Rosen, 1980 December, "Labor supply, Uncertainty, and Efficient Taxation," Journal of Public Economics, Vol.14, pp.365-374.
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    Eaton, Jonathan and Harvey Rosen, 1980(a) September, "Taxation, Human Capital and Uncertainty," American Economic Review, Vol.70, pp.705-715.
    Hamilton Jonathan H., 1987, "Optimal Wage and Income Taxation with Wage Uncertainty," International Economic Review, Vol.28, pp.373-388.
    Kolm, S.C., 1973, "A Note on Optimum Tax Evasion," Journal of Public Economics, Vol.2, pp.265-270.
    Konishi, H., 1992, "On the Public Good Provision Rule under A Nonlinear Income Tax", Economic Studies Quarterly, Vol.43, pp.97-104.
    Levhari, David and Yoram Weiss, "The Effect of Risk on Investment in Human Capital," American Economic Review, Vol.64, pp.950-963.
    Lundholm Michael, 1992, "Efficient Taxation under Wage Rate Uncertainty," Public Finance / Finances Publigues, Vol.47(2), pp.248-256.
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    Sandmo, A., 1976,"Optimal Taxation--An Introduction to the Literature," Journal of Public Economics, Vol.6, pp.37-54.
    Description: 碩士
    國立政治大學
    財政學系
    85255016
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001830
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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