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題名 所得稅負、公司儲蓄與家庭儲蓄:因果關係檢定
A Test of Causality Relationship among Income Tax、Corporate Saving and Household Saving.
作者 董靜文
Tung, Jing Wen
貢獻者 徐偉初
Tsui, Wai Cho
董靜文
Tung, Jing Wen
關鍵詞 公司儲蓄
家庭儲蓄
因果關係　
Corporate Saving
Household Saving
Causality Relationship
日期 1993
上傳時間 29-四月-2016 16:42:18 (UTC+8)
摘要 對於私部門儲蓄（private saving）之組成成分──公司儲蓄（cor-
參考文獻 壹、中文部份
一、汪義育「台灣物價與所得波動之探討一向量自迴歸分析之
結論」， 中國經濟學會年會論文集抽印本， 1985 。
二、封昌宏，祖稅收入與政府支出之因果關係檢定一台灣地區實
證，東吳大學經研所碩士論文， 1991。
三、徐偉初「公共支出、公共收入及國民所得:因果關係之驗
證」，國立政治大學學報，第五十六期， 1987。
四、梁志民，台灣總體經濟時間數列長期趨勢與短期波動關聯之
研究，政大財研所碩士論文， 1991 。
五、楊雅惠「 貨幣、利率與物價之因果檢定一多變數時間數列
模型之運用」 中華經濟研究院，經濟專論(85) , 1986。
六、蔡玉時，公共支出與國民所得之因果關係一台灣地區之實証
分析，政大財研所碩士論文， 1991。
七、蔡麗茹，台灣總體經濟變動之因果關係檢定，政大貿研所碩
士論文， 1988。
八、蔡麗茹，總體數列之非恆定計量方法與應用，政大經研所博
士論文， 1992。
九、蘇慶祥「 我囡囡民儲蓄統計編製之研究」 中央銀行季刊
，第十三卷，第二期， 1991/6 。



(1) Aghevli, Bijan B., James M. Boughton, Peter J.
Montiel, Delano Villanueva, and Geoffery Woglom
( 1990) , "T heR ole 0 f Nat `i 0 n a 1 S a vi n gin the Wo r 1 d
Economy: Recent Trends and Prospects," IMF Occational
Paper # 67.
(2) Baumol, Wi 11 ian J., Peggy Heim, Burton G. Malkiel,
and Richard E. Quandt(1970) ,Earnings Retention,New
Capital ,and the Growth of the Firm, "Review of
Economics and Statistics,vol.52,pp.345-355.
(3) Bhatia, Kul B.(1979),"Corporate Taxation, Retained
Earnings, and Capital Formation," Journal of Pubic
Economics, Vol. 11,pp.123-134.
(4) Blades, Derek W., and Peter H. Sturm ( 1982) , "The
Concept and Measurement of Savings: The United
States and Other Industrialized Countries," in
Saving and Government Policy, Federal Reserve Bank
of Boston Conference Series, No. 25.
(5) Boskin, Michael J.(1988),"Issues in the Measurement
and Interpretation of Savings and Wealth,"
NBER Working Paper # 2633.
(6) Bovenberg, A. Lans and Owen Evans(1989),"National
and Personal Sav i ng : Meas ureme nt and Analysi s of
Recent Trends," IMF Working Paper # 89/99.
(7) David, Paul A., and John L. Scadding(1974),"
Private Savings: Ultra-rationality, Aggregation
and Den i son I sLaw," Journa 1 of Po 1 it i ca 1 Economy,
Vol. 82,pp.225-249.
(8) Denison, Edward F.(1958),"A Note on Private Saving
," Rev i e w 0 f E con 0 m i c san d S tat i s tic s, Vol. 40, P P .
261-267.
(9) Dickey, D.A.,and W.A. Fuller(1981),"Likel-ihood
Ratio Statistics for Autogressive Time Series with
a Unit Root," Econometric,Vol. 49,pp.l057-72.
(10) Easterbrook, Frank H. (1984), "Two Agency-Cost
Explanations of Dividends," American Economic
Review, Vol.74, pp.650-59.
(11) Feldstein, Martin S.(1973),"Tax Incentives,
Corporate Saving, and Capital Accumulation in the
United States," Journal of Publ ic Economics, Vol.
2, pp.159-171.
(12) Feldstein, Martin S., and George Fane(1973),"Taxes
, Corporate Dividend Policy and Person Saving: The
Bri t ish Post War Experi ence," Revi ew of Economi cs
and Statistics, Vol. 55,pp. 399-411.
(13) Fuller, W.A.(1976), Introduction to Statistical
Time Series, New York: John Wiley and Sons.
( 14) Granger , C. ~J .J.(1 969 ),"I nvesti g at ing Causa l
Relationship by Econometric Models and Cross
(15) Granger, C.W.J.(1980),”Testing for Causality: A Personal View Point,” Journal of Economic Dynamics and Control, Vol.2, pp.329-52.
(16) Hendershoot, Patric H., and Joe Peek (1987),”Private Saving in the United States:1950-85,” NBER Working Paper #2294.
(17)Howrey, E. Philip, and Saul H. Hymans(1978), “The Measurement and Determination of Lonable-Funds Saving,” Brooking Papers on Economic Activity, Vol.3, pp.655-705.
(18)Johnston,J.(1984),Econometric Methods, New York:McGraw-Hill , third edtion.
(19)Kaldor, Nicholas (1955),”Alternative Theories of Distribution, “Review of Economic Studies, Vol. 23, pp. 83-100.
(20)Miller, Merton H., and Kevin Rock(1985), “Dividend Policy under Asymmetric Information,” Journal of Finance, Vol.40, pp.1031-51.
(21)Musgrave, Richard A., and Peggy B. Musgrave (1984),Public Finance in Theory and Practice, 4th ed. New York: McGraw-Hill.
Unknown Order," Biometrika, Vol.71,pp.599-608.
(25) Schwert, C.W.(1987), lf Effects of Model Misspecification
on Tests for Unit Roots in Macroeconomic
Data,lI Journal of Monetary Economics,. Vol. 20,pp.
73-103.
(26) Schwert, C.W.(1988),"Tests for Unit Roots: A Monte
Carlo Investigation," NBER Technical Working Paper
No. 73.
(27) Shefrin, Hersh M. ,and Meir Statman(1984), "Explani
ng I nvestor Preference for Cash D i vi d ends I II
Journal of Financial Economics, Vol. 13, pp.253-82
(28) Shleifer, Andrei,and Robert W. Vishny(1986),IILarge
Shareholders and Corporate Control, Journal of
Pol itical Economy, Vol.94,pp.461-88.
(29)Sims, Christopher(1972),”Money,Income,and Causality.” American Economic Reform:A Review,” IMF Staff Papers,37, pp 1-70.
(31)Summers, Lawrence H.,and Chris Carool(1987),”Why Is U.S. National Saving So Low? “Brookings Papers on Economic Activity,Vol.2 ,pp.607-42.
(32)von Furstenberg, George M.(1981),”Saving,” in Henry J. Aaron and Joseph A. Pechman, eds., How Taxes Affect Economic Behavior, pp.327-390.
描述 碩士
國立政治大學
財政學系
G80255010
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004140
資料類型 thesis
dc.contributor.advisor 徐偉初zh_TW
dc.contributor.advisor Tsui, Wai Choen_US
dc.contributor.author (作者) 董靜文zh_TW
dc.contributor.author (作者) Tung, Jing Wenen_US
dc.creator (作者) 董靜文zh_TW
dc.creator (作者) Tung, Jing Wenen_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-四月-2016 16:42:18 (UTC+8)-
dc.date.available 29-四月-2016 16:42:18 (UTC+8)-
dc.date.issued (上傳時間) 29-四月-2016 16:42:18 (UTC+8)-
dc.identifier (其他 識別碼) B2002004140en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88980-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) G80255010zh_TW
dc.description.abstract (摘要) 對於私部門儲蓄（private saving）之組成成分──公司儲蓄（cor-zh_TW
dc.description.tableofcontents 第一章 緒論………………………………………………………………………………………………………… 1
第一節 　研究動機與目的…………………………………………………………………………………. 1
第二節 　研究範圍與限制…………………………………………………………………………………. 3
第三節 　研究大綱……………………………………………………………………………………………… 5
第二章 儲蓄之定義、衡量與結構……………………………………………………………………… 7
第一節 　國民儲蓄之定義與範圍……………………………………………………………………… 7
第二節 　國民儲蓄統計實務上的問題……………………………………………………………… 9
第三節 　SNA定義下儲蓄之爭議………………………………………………………………………12
第三章 文獻回顧－所得稅負、公司儲蓄與
　家庭儲蓄間的關係…………………………………………………………………………………23
第四章 實證方法及估計程序…………………………………………………………………………….35
第一節 　單變數非恆定性檢定…………………………………………………………………………35
第二節 　因果關係檢定…………………………………………………………………………………….42
第五章 台灣地區實證分析………………………………………………………………………………..54
第一節 　資料處理…………………………………………………………………………………………….54
第二節 　估計方法…………………………………………………………………………………………….55
第三節 　實證結果…………………………………………………………………………………………….56
第六章 結論與建議…………………………………………………………………………………………….71
參考文獻　中文部分…………………………………………………………………………………………….75
　　　　　英文部份…………………………………………………………………………………………….76
附錄一　因果關係檢定迴歸式係數……………………………………………………………………..81
附錄二　實證分析變數趨勢圖……………………………………………………………………………..88		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004140en_US
dc.subject (關鍵詞) 公司儲蓄zh_TW
dc.subject (關鍵詞) 家庭儲蓄zh_TW
dc.subject (關鍵詞) 因果關係　zh_TW
dc.subject (關鍵詞) Corporate Savingen_US
dc.subject (關鍵詞) Household Savingen_US
dc.subject (關鍵詞) Causality Relationshipen_US
dc.title (題名) 所得稅負、公司儲蓄與家庭儲蓄:因果關係檢定zh_TW
dc.title (題名) A Test of Causality Relationship among Income Tax、Corporate Saving and Household Saving.en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、中文部份
一、汪義育「台灣物價與所得波動之探討一向量自迴歸分析之
結論」， 中國經濟學會年會論文集抽印本， 1985 。
二、封昌宏，祖稅收入與政府支出之因果關係檢定一台灣地區實
證，東吳大學經研所碩士論文， 1991。
三、徐偉初「公共支出、公共收入及國民所得:因果關係之驗
證」，國立政治大學學報，第五十六期， 1987。
四、梁志民，台灣總體經濟時間數列長期趨勢與短期波動關聯之
研究，政大財研所碩士論文， 1991 。
五、楊雅惠「 貨幣、利率與物價之因果檢定一多變數時間數列
模型之運用」 中華經濟研究院，經濟專論(85) , 1986。
六、蔡玉時，公共支出與國民所得之因果關係一台灣地區之實証
分析，政大財研所碩士論文， 1991。
七、蔡麗茹，台灣總體經濟變動之因果關係檢定，政大貿研所碩
士論文， 1988。
八、蔡麗茹，總體數列之非恆定計量方法與應用，政大經研所博
士論文， 1992。
九、蘇慶祥「 我囡囡民儲蓄統計編製之研究」 中央銀行季刊
，第十三卷，第二期， 1991/6 。



(1) Aghevli, Bijan B., James M. Boughton, Peter J.
Montiel, Delano Villanueva, and Geoffery Woglom
( 1990) , "T heR ole 0 f Nat `i 0 n a 1 S a vi n gin the Wo r 1 d
Economy: Recent Trends and Prospects," IMF Occational
Paper # 67.
(2) Baumol, Wi 11 ian J., Peggy Heim, Burton G. Malkiel,
and Richard E. Quandt(1970) ,Earnings Retention,New
Capital ,and the Growth of the Firm, "Review of
Economics and Statistics,vol.52,pp.345-355.
(3) Bhatia, Kul B.(1979),"Corporate Taxation, Retained
Earnings, and Capital Formation," Journal of Pubic
Economics, Vol. 11,pp.123-134.
(4) Blades, Derek W., and Peter H. Sturm ( 1982) , "The
Concept and Measurement of Savings: The United
States and Other Industrialized Countries," in
Saving and Government Policy, Federal Reserve Bank
of Boston Conference Series, No. 25.
(5) Boskin, Michael J.(1988),"Issues in the Measurement
and Interpretation of Savings and Wealth,"
NBER Working Paper # 2633.
(6) Bovenberg, A. Lans and Owen Evans(1989),"National
and Personal Sav i ng : Meas ureme nt and Analysi s of
Recent Trends," IMF Working Paper # 89/99.
(7) David, Paul A., and John L. Scadding(1974),"
Private Savings: Ultra-rationality, Aggregation
and Den i son I sLaw," Journa 1 of Po 1 it i ca 1 Economy,
Vol. 82,pp.225-249.
(8) Denison, Edward F.(1958),"A Note on Private Saving
," Rev i e w 0 f E con 0 m i c san d S tat i s tic s, Vol. 40, P P .
261-267.
(9) Dickey, D.A.,and W.A. Fuller(1981),"Likel-ihood
Ratio Statistics for Autogressive Time Series with
a Unit Root," Econometric,Vol. 49,pp.l057-72.
(10) Easterbrook, Frank H. (1984), "Two Agency-Cost
Explanations of Dividends," American Economic
Review, Vol.74, pp.650-59.
(11) Feldstein, Martin S.(1973),"Tax Incentives,
Corporate Saving, and Capital Accumulation in the
United States," Journal of Publ ic Economics, Vol.
2, pp.159-171.
(12) Feldstein, Martin S., and George Fane(1973),"Taxes
, Corporate Dividend Policy and Person Saving: The
Bri t ish Post War Experi ence," Revi ew of Economi cs
and Statistics, Vol. 55,pp. 399-411.
(13) Fuller, W.A.(1976), Introduction to Statistical
Time Series, New York: John Wiley and Sons.
( 14) Granger , C. ~J .J.(1 969 ),"I nvesti g at ing Causa l
Relationship by Econometric Models and Cross
(15) Granger, C.W.J.(1980),”Testing for Causality: A Personal View Point,” Journal of Economic Dynamics and Control, Vol.2, pp.329-52.
(16) Hendershoot, Patric H., and Joe Peek (1987),”Private Saving in the United States:1950-85,” NBER Working Paper #2294.
(17)Howrey, E. Philip, and Saul H. Hymans(1978), “The Measurement and Determination of Lonable-Funds Saving,” Brooking Papers on Economic Activity, Vol.3, pp.655-705.
(18)Johnston,J.(1984),Econometric Methods, New York:McGraw-Hill , third edtion.
(19)Kaldor, Nicholas (1955),”Alternative Theories of Distribution, “Review of Economic Studies, Vol. 23, pp. 83-100.
(20)Miller, Merton H., and Kevin Rock(1985), “Dividend Policy under Asymmetric Information,” Journal of Finance, Vol.40, pp.1031-51.
(21)Musgrave, Richard A., and Peggy B. Musgrave (1984),Public Finance in Theory and Practice, 4th ed. New York: McGraw-Hill.
Unknown Order," Biometrika, Vol.71,pp.599-608.
(25) Schwert, C.W.(1987), lf Effects of Model Misspecification
on Tests for Unit Roots in Macroeconomic
Data,lI Journal of Monetary Economics,. Vol. 20,pp.
73-103.
(26) Schwert, C.W.(1988),"Tests for Unit Roots: A Monte
Carlo Investigation," NBER Technical Working Paper
No. 73.
(27) Shefrin, Hersh M. ,and Meir Statman(1984), "Explani
ng I nvestor Preference for Cash D i vi d ends I II
Journal of Financial Economics, Vol. 13, pp.253-82
(28) Shleifer, Andrei,and Robert W. Vishny(1986),IILarge
Shareholders and Corporate Control, Journal of
Pol itical Economy, Vol.94,pp.461-88.
(29)Sims, Christopher(1972),”Money,Income,and Causality.” American Economic Reform:A Review,” IMF Staff Papers,37, pp 1-70.
(31)Summers, Lawrence H.,and Chris Carool(1987),”Why Is U.S. National Saving So Low? “Brookings Papers on Economic Activity,Vol.2 ,pp.607-42.
(32)von Furstenberg, George M.(1981),”Saving,” in Henry J. Aaron and Joseph A. Pechman, eds., How Taxes Affect Economic Behavior, pp.327-390.		zh_TW