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https://ah.lib.nccu.edu.tw/handle/140.119/34687
題名: | 多層級政府財政外部性與最適租稅政策 | 作者: | 劉旭峯 | 貢獻者: | 曾巨威 劉旭峯 |
關鍵詞: | 財政外部性 | 日期: | 2003 | 上傳時間: | 18-Sep-2009 | 摘要: | 摘 要\n\n 「地方財政自主」是現代國家發展的潮流。根據這樣的主張,地方政府可依照轄區內居民的偏好與地區特色制定出適宜之租稅政策、有效地提供公共服務。可是,「地方財政自主」的概念卻會引發中央地方稅基重疊與租稅競爭等問題,促使地方政府錯估課稅的邊際公共資金成本,最後導致整個經濟體系的稅率與支出規模均未達最適水準。\n\n 揆諸歐美各國過去施行的經驗,我們發現賦予地方課稅權力可能會引發一些不效率的情況,就租稅面來看,大略可分為水平面的租稅競爭與垂直面的稅基重疊兩大問題。而Hoyt(2001)一文主要探討中央地方稅基重疊所產生的問題,他舉一多重稅基、兩級政府的經濟體系為例,說明稅基重疊程度的差異對政府財政決策所造成之扭曲。\n\n 本文以Hoyt(2001)文章為基礎,並考量租稅競爭與支出外部性等因素,讓整個模型更為貼近現實世界,使得最後之結論更具說服力。本文研究結果發現中央地方稅基完全重疊時,政策制定者均會依照最適課稅法則來決定稅率,而中央地方資源配置的相對情形則會呈現不確定的狀態。至於當地方稅基受限時,Hoyt(2001)認為支出面失衡即反應稅收面亦遭受扭曲的說法也不再成立。最後,我們則是探討中央應如何設計補助制度才能消除地方課稅所產生之財政外部性。 | 參考文獻: | 參考文獻 Boadway, R. and Keen M.(1996)”Efficiency and the Optimal Direction of Federal-State Transfers.” International Tax and Public Finance 3:137-155. Dahlby, B.(1996)”Fiscal Externalities and the Design of Government Grants.” International Tax and Public Finance 3:397-412. Dahlby, B. and L. S. Wilson(1998)”Vertical Fiscal Externalities and the Under-Provision of Productivity-Enhancing Activities by State Governments.” Mimeo. University of Alberta. Edmonton, Alberta. Dahlby, B., Mintz, J. and Wilson, S. (2000)”The Deductibility of Provincial Business Taxes in a Federation with Vertical Fiscal Externalities.” Canadian Journal of Economics, Vol.33, No.3,677-694. Esteller-More and Sole-Olle (2001)”Vertical Income Tax Externalities and Fiscal Interdependence: Evidence from the US.” Regional Science and Urban Economics, 31,247-272. Flochel, L. and Madies, T.(2002)”Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments.” International Tax and Public Finance 9:121-141. Goodspeed, T.J. (2000)”Tax Structure in a Federation.” Journal of Public Economics, 75, 3,493-506. Goodspeed, T.J. (2002)”Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union.” European Economic Review, 46, 357-374. Hoyt, W. H. (2001)”Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchial Governments.” Journal of Urban Economics,50,491-516. Johnson, W. R.(1988)”Income Redistribution in a Federal System.” American Economic Review, 78 (3):570-573. Keen, M. (1998)”Vertical Tax Externalities in the Theory of Fiscal Federalism.” IMF Staff Papers, Vol.45, No.3, 454-485. Keen, M. and Kotsgiannis, C.(2002)”Does Federalism Lead to Excessively High Taxes?” The American Economic Review, 92(1):363-370. Wilson, J. D. (1999)”Theories of Tax Competition.” National Tax Journal, 52(2), 269-304. |
描述: | 碩士 國立政治大學 財政研究所 90255016 92 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0090255016 | 資料類型: | thesis |
Appears in Collections: | 學位論文 |
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