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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/90518


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    題名: 國際交互投資與資本所得課稅的一般均衡分析
    作者: 葉盛
    貢獻者: 林柏生
    葉盛
    日期: 1989
    上傳時間: 2016-05-04 14:25:30 (UTC+8)
    摘要: 本文摘要
    交互投資(cross-hauling)和荷蘭病(Dutch disease)是最近在國際貿易與經濟發展上引起大家注意的兩種重要現象。在經濟發展史上，外人投資(foreign investment)在十九世紀前半期是屬於單向的資本移動，但在十九世紀後半期卻是屬於雙向的資本移動(Two-way capita1f1ows)，亦就是一國同時存在有資本輸出和輸入的現象，Caves(1971)和Jones-Neary-Ruane(1983)稱此為交互投資。另外在近年來，不管是已關發或未開發國家，遭遇到荷蘭病現象的國家不斷地在增加，所謂荷蘭病是指一國同時存在有繁榮和衰退兩貿易部門的現象，例如西歐和一些石油輸出國家，常常原料部門是繁榮的而傳統的製造業部門卻是衰退的，因此荷蘭病或是反工業化(De-industrilization)常指的是一國產業結構上的改變。
    Caves曾建議在研究交互投資方面最適當的模型應是特定要素模型，Jones-Neary-Ruane即根據Caves的建議而發展出有交互投資的一國特定要素模型，本文第一部份則嚐試根據Jones-Neary-Ruane之理論模型，導入租稅參數(資本所得稅率tKT，tKN)依序令dtKT>0和dtKN>0,利用比較靜態分析方法，觀察經濟主要變數在兩種不同租稅下如何變動。但是利用一國特定要素模型作分析時，假設兩種特定資本的報酬必須固定，在這樣的一國模型和特殊假設下，常會失去一些有意義的結果。因此，本文第二部份乃根據林柏生(七十四)之兩國特定要素理論模型，再進一步探討對特定部門資本所得課稅的一般均衡效果。
    結果，我們發現以Jonps-Neary-Ruane的模型分析所得到的結論:資本所得課稅不一定會造成交互投資的現象，產業結構雖可能改變，但荷蘭病現象則不存在。反之，以林柏生的模型分析結果:資本所得課稅一定會造成交互投資與荷蘭病同時存在於兩小國的現象，且資本所得稅有跨國歸宿的情形產生。
    參考文獻: 參考文獻
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    238- 288.
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    描述: 碩士
    國立政治大學
    財政學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005681
    資料類型: thesis
    顯示於類別:[財務管理學系] 學位論文

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