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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/89666
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89666


    Title: 地方政府間租稅競爭之研究
    Authors: 賴育邦
    Contributors: 林全
    賴育邦
    Date: 1991
    1990
    Issue Date: 2016-05-02 17:03:45 (UTC+8)
    Abstract: 近年來有關租稅競爭的探討,屢見於文獻之中。當地方政府可以自行調整財產稅率時,地方政府為了達成某些特定之政策目的,常以調整稅率為手段,以達其目的。例如,地方政府以追求當地居民福利極大為目的時,會傾向降低財產稅稅率,企圖吸引外地資本流入本區以提升居民之福利。但若所有地方政府皆採同樣政策時,則往往造成租稅競爭的現象。租稅競爭本質上是一種財政外部性,會使得各地區稅率太低,地方公共財供給不足。此現象實肇因於地方政策決定者短視,僅以其轄區為考量範圍,未能放眼全國,做整體性的考量。
    在有關租稅競爭之文獻中,大多數的文獻條針對眾多地區中的某一地方政府來探討,而未考慮地區間互動之關係。因此本論文將建立一個包含兩地區的模型,由此對租稅競爭展開理論上的導引,證明在Nash-Cournot 假設下,單一地區之財政均衡通常無法滿足Parets 效率之條件,並將證明地方稅稅率可能太低,亦可能太高,連帶地,地方公共財亦可能供給過少或太多。此外,將提出解決之道,以改善租稅競爭之弊端。
    Reference: 中文部份:
    1. 石齊平,當代個體經濟理論與應用(台北:三民書局)民國七十五年。
    2. 呂秋文,高等數學(台北:黎明文化事業公司)民國七十六年。
    3. 吳家聲,財政學(台北:三民書局) 民國七十六年。
    4. 趙捷謙,價格理論的基礎(台北:五南圖書公司)民國七十二年
    5. 歐俊男,地方公共部門生產就業決策分析,國立政治大學財政研究所碩士論文民國七十九年。

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    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004963
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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