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題名 國際交互投資與資本所得課稅的一般均衡分析
作者 葉盛
貢獻者 林柏生
葉盛
日期 1989
上傳時間 4-May-2016 14:25:30 (UTC+8)
摘要 本文摘要
      交互投資(cross-hauling)和荷蘭病(Dutch disease)是最近在國際貿易與經濟發展上引起大家注意的兩種重要現象。在經濟發展史上，外人投資(foreign investment)在十九世紀前半期是屬於單向的資本移動，但在十九世紀後半期卻是屬於雙向的資本移動(Two-way capita1f1ows)，亦就是一國同時存在有資本輸出和輸入的現象，Caves(1971)和Jones-Neary-Ruane(1983)稱此為交互投資。另外在近年來，不管是已關發或未開發國家，遭遇到荷蘭病現象的國家不斷地在增加，所謂荷蘭病是指一國同時存在有繁榮和衰退兩貿易部門的現象，例如西歐和一些石油輸出國家，常常原料部門是繁榮的而傳統的製造業部門卻是衰退的，因此荷蘭病或是反工業化(De-industrilization)常指的是一國產業結構上的改變。
      Caves曾建議在研究交互投資方面最適當的模型應是特定要素模型，Jones-Neary-Ruane即根據Caves的建議而發展出有交互投資的一國特定要素模型，本文第一部份則嚐試根據Jones-Neary-Ruane之理論模型，導入租稅參數(資本所得稅率tKT，tKN)依序令dtKT>0和dtKN>0,利用比較靜態分析方法，觀察經濟主要變數在兩種不同租稅下如何變動。但是利用一國特定要素模型作分析時，假設兩種特定資本的報酬必須固定，在這樣的一國模型和特殊假設下，常會失去一些有意義的結果。因此，本文第二部份乃根據林柏生(七十四)之兩國特定要素理論模型，再進一步探討對特定部門資本所得課稅的一般均衡效果。
      結果，我們發現以Jonps-Neary-Ruane的模型分析所得到的結論:資本所得課稅不一定會造成交互投資的現象，產業結構雖可能改變，但荷蘭病現象則不存在。反之，以林柏生的模型分析結果:資本所得課稅一定會造成交互投資與荷蘭病同時存在於兩小國的現象，且資本所得稅有跨國歸宿的情形產生。
參考文獻 參考文獻
     一、中文部份:
     1.林柏生:技術進步、交互投資與產業結構改變，中國經濟學會年會論文集，民國七十四年十一月，251-270
     2.張慶輝:營業稅與加值稅，國立政治大學學報第四十九期，133-158。
     二、英文部份:
     3. Amano, A., 1977, "Specific Factors, Comparative Advantage and International Investment," Economica, 44, 131-144.
     4. Atkinson A.B. and J.E.Stiglitz, 1980," Tax Incidence-Simple Competitive Equilibrium Model", Lectures on Public Economics, 160-199.
     5. Batra, R.N., 1973, Studies in the pure Theory of International Trade, Chapter 13.
     6. Batra, R.N.P Casas, F.R. 1976, "A synthesis of the Hechscher-Ohlin and the Neoclassical Models of Interational Trade", J. I. E. 6, 21-38.
     7. Batra, R. N. and R. Ramachandran, 1980," Multinational Firms and the Theory of Interational Trade and Investment", A.E.R. , 278-290.
     8. Berglas, E. and R. W. Jones, 1977, "The Export of Technology", in Brunner and Meltzer, eds., Optimal Polices, Control Theory and Technology Exports ,Carnegie-Rochester Conference on public policy (Amersterdam,North-Holland), 7, 159-202.
     9. Burgess, D.F. 1978, " On the Distributional Effects of Direct Foreign investment", I.E.R. 19, 647 - 664.
     10. Caves, R.E. 1971, " International Corporatins:The Industrial Economics of Foreign Investment," Economica, 38,1- 27.
     11. Caves, R.E. and R.W. Jones, 1981, World Trade and Payments, 3rd edition ( Boston: Little Brown).
     12. Corden, W.M. and J.P. Neary, 1982. " Booming Sector and De-industrialization in a Small Open Economy,"E.J., 92,825-848.
     13. Das, S.P. 1980, " Effect of Foreign Investment in the presence of Unemployment, " J.I.E. 11, 249-257.
     14. Das, S.P. and Lee, S.D., 1979, "On the Theory of International Trade with Capital Mobility, " I. E. R. 20,119-132.
     15. Datta Chaudhuri, T .and M. Ali Khan, 1980, "Technocal Progress and Structureal Change, " Mimeo.
     16. Dei, F.1979, " Non-traded Goods and Optimal Foreign Investments, " J. I. E. 9 527- 538 .
     17. Falvey, R.E. 1979, " Specific Factors, Comparative Advantage and International Investment: An Extension," Ecomica, 46, 77-82.
     18. Ferguson, D.G., 1978," International Capital Mobility and Comparative Advantage," J.I.E. 8, 373- 396.
     19. Feder and Regev, U. 1975, "International Loans, Direct Foreign Investment and Optimal Capital Accumulation," E.R. 74, 320-325.
     20. Findlay, R. and Grubert, H., 1959, " Factor Intensities,Technological Progress and the Terms of Trade, " O. E. P.,111-121.
     21. Hamada K., 1966 "Strategic Aspects of Taxation on Foreign Investment Income," Q.J.E. 82, 361-375.
     22. Hazari, B. R. 1986, International Trade Theoretical Issues ( Croom Helm Ltd. London & Sydney).
     23. Ikemoto, K., 1975, "Direct Foreign Investments and the Specific Factors Model," Kobe University Economic Review, 21, 29- 5l.
     24. Jones, R.W., 1967, "International Capital Movements and the Theory of Tariffs and Trade," Q.J.E.,81-1-38.
     25. __________,1970, "The Role of Technology in the Theory of International Trade," in R. Vernon, eds.,The Technology Factor in International Trade ( New York: NBER).
     26. __________, 1965, "The Structure of simple General Equilibrium Models," J.P.E. 73, 557-572.
     27. __________,1971," A Three - Factor Model in Theory,Trade, and History," in J. N. Bhagwati et al., eds.,Trade, Balance of payments and Growth ( Amsterdam:North- Holland), 3-21.
     28. Jones, R.W., J.P. Neary and F. Ruane, 1983, "Twoway Capital Flows: Cross- hauling in Models of Foreign Investment," J.I.E. 14, 357-366.
     29. Jones, R.W. and J.P. Neary, 1984, "The positive Theory of International Trade," in R. W. Jones and P.B. Kennen, eds., Handbook of International Economics Vol. 1 ( Amsterdam : North-Holland), 1-62. "
     30. Kemp, M.C., 1962, "Foreign Investment and the National Advantage, ” E.R. 38 56-62.
     31. __________, 1969, The pure Theory of International Trade and Investment (Englewood Cliffs, N. J: Prentice Hall),181-212.
     32. Khan, M. Aliand Po-sheng Lin, 1985, " Two - way capital Flows in an Asymmetric World Economy, " (The Manchester School).
     33. Krauss, M. B. 1979, "Taxes on Capital in a specific Factor Model with International Capital Mobility, " J.P.E. 11, 383- 393.
     34. Lin, Po-Sheng, 1985," Two-way Capital Flows in a Two-country Specific-Factors Model," Mimeo.
     35. Mayer, W. 1974, "Short-run and Long-run Equilibrium for a small open Economy," J.P.E. 82, 955-968.
     36. McCulloch, R. and J.L. Yellen, 1982 a, "Can Capital Movements Eliminate the Need for Technology Transfer? " J.I.E. 12, 95-156.
     37. __________,1982 b, "Technology Transfer and the National Interest," I.E.R. 23, 421-427.
     38. Mussa, M., 1974, "Tariffs and the Distribution of Income:the Importance of Factor Specificity, Substitutability,and Intensity in the short and Long Run," J. P. E. 82,1191-1203.
     39. __________, 1979, "The Two-Sector Model in .Terms of its Dual: A Geometric Exposition," J.I.E. 4, 513-526.
     40. Mundell, R.A., 1957, "International Trade and Factor Mobility," A.E.R. 47, 321-335.
     41. Neary, J. P., 1978," Capital subsidies and employment in an open economy," O.E.P. 30, 334-356.
     42. Ruffin, R.J., 1977, "A Comment on the Berglas and Jones, and Magee Papers," in K. Brunner and A. H. Meltzer, eds., Optimal Policies Control Theory and Technology Exports (Amsterdam : North-Holland ),225- 233.
     43. __________, 1984, "International Capital Movements," in R. W. Jones and P. B. Kenen, eds., Handbook of International Economics, Vol. 1 ( Amsterdam: North-Holland),
     238- 288.
     44. Sgro, P.M., 1986, The Theory of Duality & International Trade, (Croom Helm, London & Sydney), 164-181.
     45. Silberberg, E., 1978, The Structure of Economics:A Mathematical Analysis, (New York: McGraw-Hill).
     46. Takayama, A. 1972, International Trade, (Rinthart and wiston Inc.).
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/#B2002005681
資料類型 thesis
dc.contributor.advisor 林柏生zh_TW
dc.contributor.author (Authors) 葉盛zh_TW
dc.creator (作者) 葉盛zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:25:30 (UTC+8)-
dc.date.available 4-May-2016 14:25:30 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:25:30 (UTC+8)-
dc.identifier (Other Identifiers) B2002005681en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90518-
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.abstract (摘要) 本文摘要
      交互投資(cross-hauling)和荷蘭病(Dutch disease)是最近在國際貿易與經濟發展上引起大家注意的兩種重要現象。在經濟發展史上，外人投資(foreign investment)在十九世紀前半期是屬於單向的資本移動，但在十九世紀後半期卻是屬於雙向的資本移動(Two-way capita1f1ows)，亦就是一國同時存在有資本輸出和輸入的現象，Caves(1971)和Jones-Neary-Ruane(1983)稱此為交互投資。另外在近年來，不管是已關發或未開發國家，遭遇到荷蘭病現象的國家不斷地在增加，所謂荷蘭病是指一國同時存在有繁榮和衰退兩貿易部門的現象，例如西歐和一些石油輸出國家，常常原料部門是繁榮的而傳統的製造業部門卻是衰退的，因此荷蘭病或是反工業化(De-industrilization)常指的是一國產業結構上的改變。
      Caves曾建議在研究交互投資方面最適當的模型應是特定要素模型，Jones-Neary-Ruane即根據Caves的建議而發展出有交互投資的一國特定要素模型，本文第一部份則嚐試根據Jones-Neary-Ruane之理論模型，導入租稅參數(資本所得稅率tKT，tKN)依序令dtKT>0和dtKN>0,利用比較靜態分析方法，觀察經濟主要變數在兩種不同租稅下如何變動。但是利用一國特定要素模型作分析時，假設兩種特定資本的報酬必須固定，在這樣的一國模型和特殊假設下，常會失去一些有意義的結果。因此，本文第二部份乃根據林柏生(七十四)之兩國特定要素理論模型，再進一步探討對特定部門資本所得課稅的一般均衡效果。
      結果，我們發現以Jonps-Neary-Ruane的模型分析所得到的結論:資本所得課稅不一定會造成交互投資的現象，產業結構雖可能改變，但荷蘭病現象則不存在。反之，以林柏生的模型分析結果:資本所得課稅一定會造成交互投資與荷蘭病同時存在於兩小國的現象，且資本所得稅有跨國歸宿的情形產生。		zh_TW
dc.description.tableofcontents 目錄
     第一章 緒論………1
     第一節 研究動機與研究範圍………1
     第二節 研究方法與本文架構………2
     第二章 文獻回顧………6
     第一節 有關文獻評述………6
     第二節 資本所得課稅的一般均衡分析導論………9
     第三章 國際交互投資與資本所得課稅──Jones-Neary-Ruane一國模型分析………13
     第一節 理論模型………13
     第二節 資本所得課稅的效果………17
     第三節 本章結語………22
     第四章 國際交互投資與資本所得課稅──林柏生兩國模型分析………27
     第一節 理論模型………27
     第二節 資本所得課稅的效果………34
     第三節 本章結語………39
     第五章 結論………44
     附錄A………46
     附錄B………49
     附錄C………52
     參考文獻………56		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005681en_US
dc.title (題名) 國際交互投資與資本所得課稅的一般均衡分析zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
     一、中文部份:
     1.林柏生:技術進步、交互投資與產業結構改變，中國經濟學會年會論文集，民國七十四年十一月，251-270
     2.張慶輝:營業稅與加值稅，國立政治大學學報第四十九期，133-158。
     二、英文部份:
     3. Amano, A., 1977, "Specific Factors, Comparative Advantage and International Investment," Economica, 44, 131-144.
     4. Atkinson A.B. and J.E.Stiglitz, 1980," Tax Incidence-Simple Competitive Equilibrium Model", Lectures on Public Economics, 160-199.
     5. Batra, R.N., 1973, Studies in the pure Theory of International Trade, Chapter 13.
     6. Batra, R.N.P Casas, F.R. 1976, "A synthesis of the Hechscher-Ohlin and the Neoclassical Models of Interational Trade", J. I. E. 6, 21-38.
     7. Batra, R. N. and R. Ramachandran, 1980," Multinational Firms and the Theory of Interational Trade and Investment", A.E.R. , 278-290.
     8. Berglas, E. and R. W. Jones, 1977, "The Export of Technology", in Brunner and Meltzer, eds., Optimal Polices, Control Theory and Technology Exports ,Carnegie-Rochester Conference on public policy (Amersterdam,North-Holland), 7, 159-202.
     9. Burgess, D.F. 1978, " On the Distributional Effects of Direct Foreign investment", I.E.R. 19, 647 - 664.
     10. Caves, R.E. 1971, " International Corporatins:The Industrial Economics of Foreign Investment," Economica, 38,1- 27.
     11. Caves, R.E. and R.W. Jones, 1981, World Trade and Payments, 3rd edition ( Boston: Little Brown).
     12. Corden, W.M. and J.P. Neary, 1982. " Booming Sector and De-industrialization in a Small Open Economy,"E.J., 92,825-848.
     13. Das, S.P. 1980, " Effect of Foreign Investment in the presence of Unemployment, " J.I.E. 11, 249-257.
     14. Das, S.P. and Lee, S.D., 1979, "On the Theory of International Trade with Capital Mobility, " I. E. R. 20,119-132.
     15. Datta Chaudhuri, T .and M. Ali Khan, 1980, "Technocal Progress and Structureal Change, " Mimeo.
     16. Dei, F.1979, " Non-traded Goods and Optimal Foreign Investments, " J. I. E. 9 527- 538 .
     17. Falvey, R.E. 1979, " Specific Factors, Comparative Advantage and International Investment: An Extension," Ecomica, 46, 77-82.
     18. Ferguson, D.G., 1978," International Capital Mobility and Comparative Advantage," J.I.E. 8, 373- 396.
     19. Feder and Regev, U. 1975, "International Loans, Direct Foreign Investment and Optimal Capital Accumulation," E.R. 74, 320-325.
     20. Findlay, R. and Grubert, H., 1959, " Factor Intensities,Technological Progress and the Terms of Trade, " O. E. P.,111-121.
     21. Hamada K., 1966 "Strategic Aspects of Taxation on Foreign Investment Income," Q.J.E. 82, 361-375.
     22. Hazari, B. R. 1986, International Trade Theoretical Issues ( Croom Helm Ltd. London & Sydney).
     23. Ikemoto, K., 1975, "Direct Foreign Investments and the Specific Factors Model," Kobe University Economic Review, 21, 29- 5l.
     24. Jones, R.W., 1967, "International Capital Movements and the Theory of Tariffs and Trade," Q.J.E.,81-1-38.
     25. __________,1970, "The Role of Technology in the Theory of International Trade," in R. Vernon, eds.,The Technology Factor in International Trade ( New York: NBER).
     26. __________, 1965, "The Structure of simple General Equilibrium Models," J.P.E. 73, 557-572.
     27. __________,1971," A Three - Factor Model in Theory,Trade, and History," in J. N. Bhagwati et al., eds.,Trade, Balance of payments and Growth ( Amsterdam:North- Holland), 3-21.
     28. Jones, R.W., J.P. Neary and F. Ruane, 1983, "Twoway Capital Flows: Cross- hauling in Models of Foreign Investment," J.I.E. 14, 357-366.
     29. Jones, R.W. and J.P. Neary, 1984, "The positive Theory of International Trade," in R. W. Jones and P.B. Kennen, eds., Handbook of International Economics Vol. 1 ( Amsterdam : North-Holland), 1-62. "
     30. Kemp, M.C., 1962, "Foreign Investment and the National Advantage, ” E.R. 38 56-62.
     31. __________, 1969, The pure Theory of International Trade and Investment (Englewood Cliffs, N. J: Prentice Hall),181-212.
     32. Khan, M. Aliand Po-sheng Lin, 1985, " Two - way capital Flows in an Asymmetric World Economy, " (The Manchester School).
     33. Krauss, M. B. 1979, "Taxes on Capital in a specific Factor Model with International Capital Mobility, " J.P.E. 11, 383- 393.
     34. Lin, Po-Sheng, 1985," Two-way Capital Flows in a Two-country Specific-Factors Model," Mimeo.
     35. Mayer, W. 1974, "Short-run and Long-run Equilibrium for a small open Economy," J.P.E. 82, 955-968.
     36. McCulloch, R. and J.L. Yellen, 1982 a, "Can Capital Movements Eliminate the Need for Technology Transfer? " J.I.E. 12, 95-156.
     37. __________,1982 b, "Technology Transfer and the National Interest," I.E.R. 23, 421-427.
     38. Mussa, M., 1974, "Tariffs and the Distribution of Income:the Importance of Factor Specificity, Substitutability,and Intensity in the short and Long Run," J. P. E. 82,1191-1203.
     39. __________, 1979, "The Two-Sector Model in .Terms of its Dual: A Geometric Exposition," J.I.E. 4, 513-526.
     40. Mundell, R.A., 1957, "International Trade and Factor Mobility," A.E.R. 47, 321-335.
     41. Neary, J. P., 1978," Capital subsidies and employment in an open economy," O.E.P. 30, 334-356.
     42. Ruffin, R.J., 1977, "A Comment on the Berglas and Jones, and Magee Papers," in K. Brunner and A. H. Meltzer, eds., Optimal Policies Control Theory and Technology Exports (Amsterdam : North-Holland ),225- 233.
     43. __________, 1984, "International Capital Movements," in R. W. Jones and P. B. Kenen, eds., Handbook of International Economics, Vol. 1 ( Amsterdam: North-Holland),
     238- 288.
     44. Sgro, P.M., 1986, The Theory of Duality & International Trade, (Croom Helm, London & Sydney), 164-181.
     45. Silberberg, E., 1978, The Structure of Economics:A Mathematical Analysis, (New York: McGraw-Hill).
     46. Takayama, A. 1972, International Trade, (Rinthart and wiston Inc.).		zh_TW