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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58871


    Title: 資本稅及環境政策之政治經濟分析
    Political Economy on Capital Tax and Environmental Policies
    Authors: 鄭竹君
    Contributors: 賴育邦
    鄭竹君
    Keywords: 政治經濟
    資本稅
    環境政策
    Date: 2012
    Issue Date: 2013-07-11 18:06:39 (UTC+8)
    Abstract: 忽略政治干預將導致政策設計失當。本篇論文試圖強調在政策制定過程當中政治力量扭曲之重要性。我們發展3個包含不同政治經濟學議題的模型，例如利益團體與談判，以闡明其對資本稅或環境政策之影響。更明確來說，第2章我們說明當存在遊說行為時，嚴格的查緝政策(提高查緝率或罰則)可能導致汙染排放量增加，而使社會福利惡化，而當污染廠商擁有相對高的政治影響力時尤然。第3章我們發現，若廠商可透過遊說行為影響租稅政策，不論是單一國家放寬對國際租稅規劃之法令限制，或全球共同合作打擊租稅天堂，均無法保證福利改善。第4章則發現，國際排汙權交易制度並不一定能降低全球汙染量。我們強調跨國汙染與不同交易機制對於汙染結果之影響。本篇論文主要發現為強調政治因素在政策制定最終結果中扮演重要角色。
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    Description: 博士
    國立政治大學
    財政研究所
    96255503
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096255503
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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