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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/83278
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83278


    Title: 彩券與娛樂性消費支出關係之研究
    A Study on the Relationship between Lottery and Recreation Expenditure
    Authors: 陳慧琪
    Chen, Hui-Chi
    Contributors: 劉代洋
    陳慧琪
    Chen, Hui-Chi
    Keywords: 彩券
    娛樂性消費支出
    菸、酒需求價格彈性
    寓禁於徵
    六合彩
    替代或互補財貨
    彩券需求價格彈性
    Date: 2000
    Issue Date: 2016-03-31 15:32:50 (UTC+8)
    Abstract: 世界各國政府為了廣開籌措財源的管道,對於各類博彩事業已從過去的嚴格禁止到「寓禁於徵」,一方面可使賭博透明化便於監督,防止犯罪行為糾纏;另一方面又可讓財政困窘的政府藉以獲得相當稅收;博彩事業的合法化及加入娛樂趣味性就成為現今休閒產業發展的潮流之一。故本研究針對國內近期發行的公益彩券進行上述之相關探討,研究內容包含:
    1.透過文獻探討菸、酒及彩券三種財貨「寓禁於徵」之效果,
    2.透過問券分析,公益彩券發行後、公益彩券價格改變及發行電腦彩券對六合彩購買者影響之關聯性分析及比例性分析,
    3.透過問券分析,公益彩券發行後、公益彩券價格改變及民眾所得水準提昇對民眾日常娛樂性消費支出的影響,並分析公益彩券與一般娛樂性消費支出為替代或互補關係。
    透過文獻探討及問券分析後,本研究主要發現及結論如下:
    1.菸、酒、彩券之長期價格彈性大於短期價格彈性;彩券較菸、酒富於彈性,彩券價格彈性通常大於1而菸酒價格彈性通常小於1,故對彩券「寓禁於徵」之效果會較菸、酒為佳,
    2.透過問卷模擬公益彩券價格調降後發現,除了唱歌之外,一般娛樂性消費支出與公益彩券為互補關係,可能是由於彩券價格調降後,民眾實質所得增加的效益,使民眾同時增加彩券及其他娛樂性消費支出,故呈現互補現象。然而公益彩券價格調降後,娛樂性消費支出金額不變的民眾也不算少,約佔樣本的59.32%,可見不受公益彩券影響的民眾也不算少,
    3.由問卷模擬所得增加後發現,一般娛樂性消費支出(不含六合彩及彩券)為正常財;彩券與六合彩隨著所得增加而減少消費,故彩券與六合彩在本研究發現為劣等財。
    Reference: 一、中文部份
    1. 劉代洋,郭介恆(1996),博彩事業管制與稅制規畫,行政院研考會委託專題研究計畫,台北。
    2. 王仁宏等(1990),「大家樂」問題成因及防制途徑專案委託研究報告,行政院研究發展考核委員會編印,台北。
    3. 劉代洋(1993),彩券研究文集,三民書局,台北。
    4. 劉代洋,「彩券課稅問題之研究」,財稅研究,第21卷,第6期,第8-15頁(1989)。
    5. 劉代洋,「發行彩券的財政收支效果」,台北市銀行月刊,第21卷,第3期,第18-26頁(1990)。
    6. 徐茂炫、謝啟瑞,「菸需、菸稅與反菸:實證文獻回顧與臺灣個案」,人文及社會科學集刊,第十一卷,第三期,第301-334頁(1999)。
    7. 張紹勳,SPSS For Windows多變量統計分析,松岡,台北(1994)。
    8. 曾紫君,「賭博性娛樂事業的發展趨勢及其影響之探討」,私立中國文化大學觀光事業研究所碩士論文,民國83年。
    9. 陳佳文,「台灣菸酒專賣問題之研究」,國立政治大學財政研究所碩士論文,民國74年。
    10. 楊濛徽,「台灣地區貨物稅沿革及分析」,國立政治大學財政研究所碩士論文,民國87年。
    11. 陳淑美,「北市愛心彩券需求與預算歸宿之實證研究」,國立政治大學財政研究所碩士論文,民國80年。
    12. 賴建華,「彩券需求之估計與市場潛力分析」,國立台灣工業技術學院管理技術研究所企業管理學程碩士論文,民國85年。
    13. 吳美芬,「課稅與健康資訊對菸酒消費需求之影響」,國立台灣科技大學工程技術研究所碩士論文,民國78年。
    14. 許振邦,「需求理論嗜好變動分析-台灣地區實證研究」,東海大學企業管理研究所碩士論文,民國75年。
    15. 沈弘毅,「美國賭博合法化之研究-以發展沿革、觀光賭場之管制及影響效果為中心」,中國文化大學美國研究所碩士論文,民國87年。
    二、英文部分
    1. Access Economics (1998), Restructuring the Taxation of Lotteries: A Win-Win for Government and Consumers, a submission prepared on behalf of Tattersall`s to the Victorian Government, September.
    2. Aronson, J. Richard, Andrew Weintraub and Cornelius Walsh (1972), "Revenue Potential of State and Local Public Lotteries," Growth and Change, Vol.3, April, pp.3-8.
    3. BERL (1997), "Sensitivity Analysis of Gross Win to Price Elasticities of Demand," New Zealand Lotteries Commission, Wellington.
    4. Brinner Roger E. and Charles T. Clotfelter (1975),"An Economic Analysis of Appraisal of State Lotteries,"National Tax Journal, Vol.28, December, pp.395-404.
    5. Baumol, W .J. and D.F.Bradford (1970), Optimal Departures from marginal cost pricing, American Economic Review, Vol60, pp.265-283.
    6. Clotfelter Charles T. and Philip J. Cook (1987),"Implicit Taxation in Lottery Finance,"National Tax Journal, Vol.40, pp.533-546.
    7. Clotfelter, Charles T. (1979), "On the Regressivity of State-Operated `Numbers` Games," National Tax Journal, Vol.32, December, pp.543-548.
    8. Clotfelter, Charles T. (1994), "The Economic Consequences of State Lotteries," Journal of Economic Literature, Vol.32, pp.147-150.
    9. Catriona Purfield and Patrick Waldron (1999), "Gambling on Lotto numbers: Testing for Substitutability or Complementarity Using Semi-weekly turnover data", Oxford bulletin of Economics and Statistics, 61,4, pp527-544.
    10. Farrell, L., E. Morgenroth and I. Walker (1999), "The Time Series Analysis of U.K. Lottery Sales: Long and Short Run Price Elasticity", Oxford Bulletin of Economics and Statistics, 61, 4, pp513-525.
    11. Facts&Figures On Government Finance (1991), The Johns Hopkins University, ,pp139-142.
    12. Farrel, L. and Ian Walker (1999), "The Welfare Effects of Lotto: Evidence from the UK," Journal of Public Economics, No.72, pp.659-666.
    13. Grossman, M.and F.J.Chaloupaka (1998), " An Empirical Analysis Of Alcohol Addicition: Results From Monitoring The Future Panels", Economic Inquiry, Vol.XXXVI, pp39-48.
    14. Joseph A. Pechman (1987), Federal Tax Policy, Vol 5, pp.324-331.
    15. Morgan, W. D. and J. D. Vasche (1982), "A Note on the Elasticity of Demand for Wagering," Applied Economics, Vol.14, pp.469-474.
    16. McConkey, C.william and William E. Warren (1987), "Psychographic and Demographic Profiles of State Lottery Ticket Purchase," The Journal of Consumer Affairs, Vol. 21, No. 2, pp.314-327.
    17. Morgan, W. D. and J. D. Vasche (1979), "Horseracing Demand, Parimutuel Taxation and State Revenue Potential," National Tax Journal, Vol.32, June, pp.185-194.
    18. Mikesell, John (1994), "State Lottery Sales and Economic Activity," National Tax Journal, Vol.47, No.1, March, pp.165-171.
    19. Mason, Paul M., Steagall, Jeffrey W., Fabritius, and Michael M. (1997), "The Elasticity of Demand for Lotto Tickets and the Corresponding Welfare Effects," Public Finance Review, Vol.25, No.5, pp.474-490.
    20. Manning, W. G. and L.Blumberg et al (1995); The Demand for alcohol: The differential response to price, journal of Health Economic, Vol14, pp123-148.
    21. Mason, Paul M., Jeffery W. Steagall and Michael M. Fabritius (1997)," The Elasticity of Demand For Lotto Tickets and the Corresponding Welfare Effects," Public Finance Review, vol125, Iss5, pp474-490.
    22. National Gambling Impact Study Commission (1999), National Gambling Impact Study Commission Final Report.
    23. National Research Council (1999), Pathological Gambling: A Critical Review, National Academy Press, Washing DC.
    24. Ramsey, F (1927), "A contribution to the theory of taxation", Economic Journal, Vol37, pp47-61.
    25. Walker Ian (1998), "The Economic Analysis of Lotteries," Economic Policy, pp.359-401.
    Description: 碩士
    國立政治大學
    財政學系
    86255003
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001847
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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