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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87737


    Title: 自我選擇模型下最適非線性所得稅及最適公共財提供之研究
    Authors: 林東府
    Contributors: 吳家恩
    林東府
    Keywords: 自我選擇模型
    非線性所得稅
    Date: 1997
    Issue Date: 2016-04-28 16:03:49 (UTC+8)
    Abstract: 本文採用自我選擇的方法分析兩級經濟休系下的最適非線性所得稅及最適公共財的提供，首先以圖形的方式分析文獻上的結果。文中並進一步地將模型延伸得到以下的結論：一、在只存在最適非線性所得稅的租稅結構下，微幅地提高單一商品稅率無法提高社會福利。而微幅提高（補貼）與休閒互補（替代）商品的特定商品稅則可提高社會福利。二、在考慮租稅逃漏的情況下，獲得一修正的公共財的最適提供條件。三、當社會已存在一差異稅率的線性商品稅下，最適非線性所得稅的稅率設計，不僅需考慮其對誘因的影響，尚需考慮降低商品稅課徵所造成的扭曲。
    Description: 碩士
    國立政治大學
    財政學系
    83255012
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002373
    Data Type: thesis
    Appears in Collections:[Department of Finance] Theses

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