學術產出-學位論文
文章檢視/開啟
書目匯出
-
題名 北市愛心彩券需求與預算歸宿之實證研究 作者 陳淑美 貢獻者 劉代洋
陳淑美日期 1991
1990上傳時間 2-五月-2016 17:03:17 (UTC+8) 參考文獻 (一)、中文部分 1 .王素禎撰，「財政收支與所得重分配一財政歸宿概念之應用」，政大財政所碩士論文，民國76月6月。 2 .台北市社會福利愛心彩券評估小組，「台北市社會福利愛心彩券評估報告」，台北市政府財政局，民國80年2月。 3 .台灣省政府財政廳，「台灣地區發行彩券研究報告」，民國77年5月。 4 .李蕙蘭撰，「財政收支家戶特性之歸宿研究」，政大財政所碩士論文，民國77 年7 月。 5 .國立中興大學經濟學研究所，「愛國獎券暫停發行影響調查研究報告」，民國77 年2 月。 6 .張素梅，「台灣都市生育水準對婦女勞動參與行為的影響」，經濟論文叢刊，第8 卷，民國69 年，頁227-74 。 7 .游坤敏，「我國財政收支的所得重分配效果」，中央研究院三民主義研究所選刑，第十三期，民國67 年。 B .傳祖壇，「多元Porbit分析一個體資料估算法」，中國經濟學會論文集，民國77 年，頁173-193 。 9. 黃細清撰，「我國租稅負擔與水平公平之研究」，政大財政所碩士論文，民國76 年6 月。 10. 劉代洋，「彩券課稅問題之研究」，財稅研究，第21 卷，第6 期、，民國78 年11 月，頁8-15 。 11. 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，民國79 年3 月。 12 .劉代洋，「論彩券發行的爭議性」，彩券雜誌，第3 期，民國79 年10 月，頁12-14 。 13. 劉代洋，「彩券發行在台灣」，自立晚報，民國79 年11 月11 日。 14. 劉代洋，「台北市政府發行愛心福利彩券研究報告」，國科會專題研究報告編號， (NSCBO-0301-H11002) ，民國79年12 月。 15. 劉錦添、劉錦龍，「台灣地區男女工資率的差異」，中國經濟學會論文集，民國76 年。 16 .趙龍華，「市郊農地出售意願之決策分析一樹林柑園地區及蘆洲之個案研究」，台灣大學農業經濟研究所碩士論文，民國79 年6 月。 17. 賴永吉，「台灣地區財政收支所得分配效果之研析」，政大財政所碩士論文，民國69 年6 月。 (二)西文部分: 1.Amemiya, T.(1985) Advanced Economics, Massachusetts: Havard University Press. 2.Aldrich John H. and Forrest D. Nelson(1988), Logit and Protit Model, SAGE University Publication Linear Probability. 3.Aronson, Richard J., Weintraub, Andrew, and Walsh, Cornalins (1972) "Revenue Potential Of State and Local Public Lotteries", Gowth and Change, 3,2:3-8. 4.Ben-Akiva, Moshe. and Steven R. Lerman, (1985) Discrete Choice Analysis, MIT Press. 5.Brinner, Roger G. and Charles T. Clotfelter, (1975)"An Economic Analysis of Apraisal of State Lotteries," National Tax Journal, 28, 3: 395-404. 6.Clotfelter, Charles T. and Philip J.Cook, (1989)Selling Hope. Cambridge, MA. : Harvard University Press. 7.Clotfelter, Roger F. (1979)" On the Regressity of state Operated `Number` Games,"National Tax Journal, 32, 4:543-488. 8.Clotfelter, Roger G. (19B7)" Implicit Taxation in Lotter, Finance," National Tax Journal, 40, 4:533-46. 9.Epperson, J.E.,C.L.Huang, S.M. Fletcher, and W.K.S Cearce(1980) " The Determinants of Food Stamp Program Participation" SJAE, 93-97. 10.-----------, C.L.Huang, T.Fu, and Fletcher, S.M. (1986)" On a Name Change for the Journal", Southern Journal of Agricultural Economics, 18, 1: 161-68. 11.Guithrie, R.S. (1981)" Taxing Horse Race Gambling: The Revenue Potential," Public Finance Quarterly,9, 1" 79-90. 12.Hleavey, Jerome F. (1978), "The Incidence of State Lottery Taxes, "Public Finance Quarterly, 6,4:415-26. 13.Kennedy, Peter. (1984), A Guide to Econometrics, fifth edition, MIT Press. 14.Liu, Day-Yang (1989),- A Survey on the Implicit Tax on Lottery," Public Fiance Review, 21,6: 8-15. 15.Livernois, John R. (1986)" The Taxing Game of Lotteries In Canada," Canadian Public Policy, 12, 4:622-27. 16.Maddala, G.S. (1983) Limited-Dependent and Qualitivative Variable in Economis, Cambridge University Press. 17.Martin, Robert. and Bruce. Yandle(1990), "States Lotteries as duopoly Transfer Mechanisms," Public, 64, 1:253-64. 18.Mikesell, John L. and C. Kurt Zorn, states Lotteries as Fiscal Savior or Fiscal Fraud: A Look at the Evidenae, Public Administration Review (July/Angust), 311-20. 19.-------- and Kurt Zorn(1985)" Revenue Performance of State Lotteries, "National Tax Association Annual Proceedings :159-69. 20.--------(1987) "The Effect of Maturity and Competition on State Lottery Markets, "Journal of Policy Analysis and Management, 6, 2:251-53. 21.----------(1987) "State Lottery Sales: Separating the Influemce of Markets and Game Structure," Growth and Change, 18,1:10-19. 22.Morgan, W.D. and J.D. Vasche" A Note on the Demand for Wagering," Applied Economics, 14,5: 469-74. 23.Musgrave, R.A. and P.B.Musgrave (1985), Public Firance in Theory and Practice. 台北：東南書局,1985. 24.O`Higgins, M. and P.Ruggles(1981) The Distribution of Public Expenditures among Household in the United States," Review of Income and Wealth, 21:137-64 . 25.----------(1981)" The Distribution of Public Expenditures and Taxes among Household in the UK, "Review of Income and Wealth, 27:298-326. 26.Spiro, Michael H.(1974) "On the Tax Incidence of the Pennsylvania Lottery," National Tax Journal, 30 , 1:57-61. 27.Suits, Daniel B.(1977)" Gambling Taxes: Regressivity and Revenue Potential," National Tax Journal,30,1:19-35. 28.----------(1979) "The Elasticity of Demand for Gambling,"Quartely Journal of Economics, 47, 1: 155-62. 29.Vaillancourt, Francois and Julie Grignon(1988) "Canadian Lotteries as Taxes : Revenue and Incidence." University of Montreal working paper series, No CAHIER 0288: 1-21. 30.Vasche, John L. (1985)" Are Taxes on Lotteries too High?" Journal of Policy Analysis and Management, 4,2: 269-71. 31.Vrooman, David H. (1976) "An Economic Analysis of The New York State Lottery." National Tax Journal, 29, 4:482-90. 32.Wulf, D.L.(1975) "Fiscal Incidence Studies in Developing Countries: Survey and Critique" 2MP Staff Papers: 61-131. 33.-----------(1981), "Incidence of Budget outlays: Where Do We Go from Here? Public Finance, 36:55-76. 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004950 資料類型 thesis dc.contributor.advisor 劉代洋 zh_TW dc.contributor.author (作者) 陳淑美 zh_TW dc.creator (作者) 陳淑美 zh_TW dc.date (日期) 1991 en_US dc.date (日期) 1990 en_US dc.date.accessioned 2-五月-2016 17:03:17 (UTC+8) - dc.date.available 2-五月-2016 17:03:17 (UTC+8) - dc.date.issued (上傳時間) 2-五月-2016 17:03:17 (UTC+8) - dc.identifier (其他 識別碼) B2002004950 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89654 - 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.tableofcontents 圖表索引..................Ⅲ 第壹章 緒論.................. 1 第一節 研究動機與目的.................. 1 第二節 研究方法.................. 2 第三節 全文架構.................. 2 第四節 研究貢獻.................. 5 第貳章 彩券歷史.................. 7 第一節 歷史回顧.................. 7 第二節 美國彩券的現況與未來.................. 10 第參章 文獻回顧..................17 第一節 影響彩券需求的決定因素.................. 17 第二節 彩券收入的預算歸宿.................. 21 壹、隱含稅租稅歸宿.................. 21 貳、彩券盈餘的支出歸宿..................26 第肆章 理論模型..................31 第一節 二元反應模型..................32 第二節 變數說明與預期符號.................. 37 第三節 資料說明.................. 39 第四節 本文的限制.................. 39 第伍章 彩券需求實證結果與分析.................. 43 第一節 大台北地區之分析.................. 46 第二節 北市和北縣之分析比較.................. 49 第陸章 彩券收入預算歸宿之實證結果.................. 54 第一節 隱含稅租稅歸宿.................. 54 第二節 彩券支出歸宿.................. 58 第三節 彩券收入的預算歸宿.................. 62 第柒章 結論與建議.................. 68 壹..................結論.................. 68 貳..................建議.................. 69 參考文獻.................. 71 附錄: 愛心彩券問卷調查之多變量分析結果..................77 附表: 以基本特徵區分之彩勸購買率示意圖..................78 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004950 en_US dc.title (題名) 北市愛心彩券需求與預算歸宿之實證研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) (一)、中文部分 1 .王素禎撰，「財政收支與所得重分配一財政歸宿概念之應用」，政大財政所碩士論文，民國76月6月。 2 .台北市社會福利愛心彩券評估小組，「台北市社會福利愛心彩券評估報告」，台北市政府財政局，民國80年2月。 3 .台灣省政府財政廳，「台灣地區發行彩券研究報告」，民國77年5月。 4 .李蕙蘭撰，「財政收支家戶特性之歸宿研究」，政大財政所碩士論文，民國77 年7 月。 5 .國立中興大學經濟學研究所，「愛國獎券暫停發行影響調查研究報告」，民國77 年2 月。 6 .張素梅，「台灣都市生育水準對婦女勞動參與行為的影響」，經濟論文叢刊，第8 卷，民國69 年，頁227-74 。 7 .游坤敏，「我國財政收支的所得重分配效果」，中央研究院三民主義研究所選刑，第十三期，民國67 年。 B .傳祖壇，「多元Porbit分析一個體資料估算法」，中國經濟學會論文集，民國77 年，頁173-193 。 9. 黃細清撰，「我國租稅負擔與水平公平之研究」，政大財政所碩士論文，民國76 年6 月。 10. 劉代洋，「彩券課稅問題之研究」，財稅研究，第21 卷，第6 期、，民國78 年11 月，頁8-15 。 11. 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，民國79 年3 月。 12 .劉代洋，「論彩券發行的爭議性」，彩券雜誌，第3 期，民國79 年10 月，頁12-14 。 13. 劉代洋，「彩券發行在台灣」，自立晚報，民國79 年11 月11 日。 14. 劉代洋，「台北市政府發行愛心福利彩券研究報告」，國科會專題研究報告編號， (NSCBO-0301-H11002) ，民國79年12 月。 15. 劉錦添、劉錦龍，「台灣地區男女工資率的差異」，中國經濟學會論文集，民國76 年。 16 .趙龍華，「市郊農地出售意願之決策分析一樹林柑園地區及蘆洲之個案研究」，台灣大學農業經濟研究所碩士論文，民國79 年6 月。 17. 賴永吉，「台灣地區財政收支所得分配效果之研析」，政大財政所碩士論文，民國69 年6 月。 (二)西文部分: 1.Amemiya, T.(1985) Advanced Economics, Massachusetts: Havard University Press. 2.Aldrich John H. and Forrest D. Nelson(1988), Logit and Protit Model, SAGE University Publication Linear Probability. 3.Aronson, Richard J., Weintraub, Andrew, and Walsh, Cornalins (1972) "Revenue Potential Of State and Local Public Lotteries", Gowth and Change, 3,2:3-8. 4.Ben-Akiva, Moshe. and Steven R. Lerman, (1985) Discrete Choice Analysis, MIT Press. 5.Brinner, Roger G. and Charles T. Clotfelter, (1975)"An Economic Analysis of Apraisal of State Lotteries," National Tax Journal, 28, 3: 395-404. 6.Clotfelter, Charles T. and Philip J.Cook, (1989)Selling Hope. Cambridge, MA. : Harvard University Press. 7.Clotfelter, Roger F. (1979)" On the Regressity of state Operated `Number` Games,"National Tax Journal, 32, 4:543-488. 8.Clotfelter, Roger G. (19B7)" Implicit Taxation in Lotter, Finance," National Tax Journal, 40, 4:533-46. 9.Epperson, J.E.,C.L.Huang, S.M. Fletcher, and W.K.S Cearce(1980) " The Determinants of Food Stamp Program Participation" SJAE, 93-97. 10.-----------, C.L.Huang, T.Fu, and Fletcher, S.M. (1986)" On a Name Change for the Journal", Southern Journal of Agricultural Economics, 18, 1: 161-68. 11.Guithrie, R.S. (1981)" Taxing Horse Race Gambling: The Revenue Potential," Public Finance Quarterly,9, 1" 79-90. 12.Hleavey, Jerome F. (1978), "The Incidence of State Lottery Taxes, "Public Finance Quarterly, 6,4:415-26. 13.Kennedy, Peter. (1984), A Guide to Econometrics, fifth edition, MIT Press. 14.Liu, Day-Yang (1989),- A Survey on the Implicit Tax on Lottery," Public Fiance Review, 21,6: 8-15. 15.Livernois, John R. (1986)" The Taxing Game of Lotteries In Canada," Canadian Public Policy, 12, 4:622-27. 16.Maddala, G.S. (1983) Limited-Dependent and Qualitivative Variable in Economis, Cambridge University Press. 17.Martin, Robert. and Bruce. Yandle(1990), "States Lotteries as duopoly Transfer Mechanisms," Public, 64, 1:253-64. 18.Mikesell, John L. and C. Kurt Zorn, states Lotteries as Fiscal Savior or Fiscal Fraud: A Look at the Evidenae, Public Administration Review (July/Angust), 311-20. 19.-------- and Kurt Zorn(1985)" Revenue Performance of State Lotteries, "National Tax Association Annual Proceedings :159-69. 20.--------(1987) "The Effect of Maturity and Competition on State Lottery Markets, "Journal of Policy Analysis and Management, 6, 2:251-53. 21.----------(1987) "State Lottery Sales: Separating the Influemce of Markets and Game Structure," Growth and Change, 18,1:10-19. 22.Morgan, W.D. and J.D. Vasche" A Note on the Demand for Wagering," Applied Economics, 14,5: 469-74. 23.Musgrave, R.A. and P.B.Musgrave (1985), Public Firance in Theory and Practice. 台北：東南書局,1985. 24.O`Higgins, M. and P.Ruggles(1981) The Distribution of Public Expenditures among Household in the United States," Review of Income and Wealth, 21:137-64 . 25.----------(1981)" The Distribution of Public Expenditures and Taxes among Household in the UK, "Review of Income and Wealth, 27:298-326. 26.Spiro, Michael H.(1974) "On the Tax Incidence of the Pennsylvania Lottery," National Tax Journal, 30 , 1:57-61. 27.Suits, Daniel B.(1977)" Gambling Taxes: Regressivity and Revenue Potential," National Tax Journal,30,1:19-35. 28.----------(1979) "The Elasticity of Demand for Gambling,"Quartely Journal of Economics, 47, 1: 155-62. 29.Vaillancourt, Francois and Julie Grignon(1988) "Canadian Lotteries as Taxes : Revenue and Incidence." University of Montreal working paper series, No CAHIER 0288: 1-21. 30.Vasche, John L. (1985)" Are Taxes on Lotteries too High?" Journal of Policy Analysis and Management, 4,2: 269-71. 31.Vrooman, David H. (1976) "An Economic Analysis of The New York State Lottery." National Tax Journal, 29, 4:482-90. 32.Wulf, D.L.(1975) "Fiscal Incidence Studies in Developing Countries: Survey and Critique" 2MP Staff Papers: 61-131. 33.-----------(1981), "Incidence of Budget outlays: Where Do We Go from Here? Public Finance, 36:55-76. zh_TW
