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題名 財政收支與家戶特性之歸宿研究
作者 李蕙蘭
貢獻者 徐偉初
李蕙蘭
日期 1988
上傳時間 4-May-2016 17:13:30 (UTC+8)
參考文獻 參考文獻\n中文部分:\n一、王素楨撰，財政收支與所得重分配－財政歸宿概念之應用，政大財政所碩士論文，民國七十六年七月。\n二、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刊，No.13，1978年。\n三、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，民國七十六年六月。\n四、鄭文輝，「我國公共支出所得分配效果之研究」，油印本，民國六十九年五月。\n五、賴永吉撰，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，民國六十九年六月。\n\n英文部分:\nl. Aaron, H., and M. McGuire. "Public Goods and Income Distribution." Econometrica 36 (1970): 907-920.\n2. Bareham, A.J., and M. Semple. "Future Development of Work in the Government Statistical Service on the Distribution and Redistribution of Household Income." in The Personal Distribution of Income. ed. A.B. Akinson. London: Allen & Unwin, 1976.\n3. Brown, C.V., and P.M. Jackson. Public Sector Economics. Oxford: Martin Robertson, 1982.\n4. CSO. "The Effects of Taxes and Benefits on Household Income, 1979. " Economic Trends :315 (1981): 104-133.\n5. Crane, S.E. "Interpreting the Distribution of Government. Expenditures in Budget Incidence Studies." National Tax Journal 36 (1984): 243-247.\n6. Cylyer, A. The Economics of Social Policy. London: Martin Robertson, 1973.\n7. Dodge , D. "Impact of Tax, Transfer and Expenditure Policies of Government on the Distribution of Personal Income in Canada." Review of Income and Wealth 21(1975): 1-52.\n8. Gemmell, N. "The Incidence of Government Expenditure and Redistribution in the United Kingdom." Economica 52 (1985): 335-344.\n9. Gillespie, W.I. "Effect of Public Expenditures on the Distribution of Income." in Essays in Fiscal Federalism. ed. R.A. Musgrave. Washington: The Brookings Institution, 1965.\n10.─── "On the Redistribution of Income in Canada." Canadian Tax Journal 24(1976): 419-450.\n11. Grand, J.L. The Strategy of Equality. London: George Allen & Unwin, 1982.\n12. Mail, S. "Public Goods and Income Distribution: Some Further Results." Econometrica 41 (1973): 561-568.\n13. Meerman , J. Public Expenditure in Malaysia: Who Benefits and Why. New York: Oxford University Press, 1979.\n14.─── "Do Empirical Studies Make Sence?" Public Finance 3 (1978): 295-313.\n15.─── "Are Public Goods Public Goods?" Public Choice 35 (1980): 45-57.\n16. Musgrave, R. A., and P.B. Musgrave . Public Finance in Theory and Practice.台北:東南書局, 1985。\n17. Peacock, A. T. "Government Expenditure in Studies of Income Distribution" in Public Finance and Stabilization Policy: Essays in Hounor of R. Musgrave . e ds . W.L. Smith. and J.M. Culbertson. Amsterdam: North Holland, 1974.\n18. O`Higgins, M., and P. Ruggles. "The Distribution of Public Expenditures among House hold in the United States." Review of Income and Wealth 21 (1981), 137-164.\n19.─── "The Distribution of Public Expenditures and Taxes among House hold in the UK. " Review of Income and Wealth 27 (1981): 298-326.\n20. Nicholson, J.L. "The Distribution and Redistribution of Income in the United Kingdom." in The Personal Distribution of Income. ed. A.B. Akinson. London : Allen & Unwin, 1976.\n21. Pechman, J. A., and B.A. Okner. Who Bears the Tax Burden? Washington: The Brookings Institution , 1974.\n22. Prest, A.R. "The Budget and Interpersonal Distribution." Public Finance 23(1968): 80-98.\n23. Reynolds, M., and E. Smolesky. Public Expenditures ,Taxes, and the Distribution of Income . New York: Academic Press, 1977.\n24. Selowsky, M. Who Benefits from Government Expenditure? A Case Study of Comlombia. New York: Oxford University Press, 1979.\n25. Wulf, D.L. "Fiscal Incidence Studies in Developing Countries: Survey and Critique `` IMF Staff Papers(1975) : 61-131.\n26.─── ``Incidence of Budget outlays: Where Do We Go from Here?" Public Finance 36 (1981) :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/#B2002005964
資料類型 thesis
dc.contributor.advisor 徐偉初zh_TW
dc.contributor.author (Authors) 李蕙蘭zh_TW
dc.creator (作者) 李蕙蘭zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 17:13:30 (UTC+8)-
dc.date.available 4-May-2016 17:13:30 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:13:30 (UTC+8)-
dc.identifier (Other Identifiers) B2002005964en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=102887-
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 目錄\n表格目次\n第一章 緒論………1\n第一節 研究動機………1\n第二節 研究對象及範圍………4\n第二章 基本概念與估計方法………9\n第一節 預算歸宿概念………10\n第二節 公共部門不存在時家庭所得定義之問題………12\n第三節 支出歸宿估計方法………15\n第四節 「為誰的利益而支出」法之評價………20\n第三章 實證程序與相關問題………27\n第一節 財政歸宿的一般計算程序………27\n第二節 實證程序技術問題………29\n第三節 實證程序──一般支出的處理方式………37\n第四節 支出歸宿設定－國內及國外文獻彙總………42\n第四章 我國財政歸宿之估計………52\n第一節 資料來源及限制………52\n第二節 估計方法與處理過程………54\n第三節 公共支出的分類………57\n第四節 支出歸宿設定………63\n第五節 租稅歸宿設定………68\n第五章 實證結果分析………74\n第一節 本文所定義之租稅與支出結構………75\n第二節 各所得階層之淨歸宿型態………78\n第三節 依家庭大小分類之淨歸宿型態………86\n第四節 我國與其它國家財政歸宿估計結果比較………94\n第六章 結論………99\n第一節 主要發現………99\n第二節 限制與建議………101\n參考文獻\n\n表格目次\n表次\n3-1 支出分攤基礎國外文獻彙總………43\n3-2 支出分攤基礎國內文獻彙總………45\n4-1 第一次簡化後支出政事別分類………59\n4-2 本研究中我國公共支出項目之歸類………61\n4-3 我國支出歸宿與分攤基礎設定彙總………64\n4-4 我國租稅歸宿與分攤基礎設定彙總………69\n4-5 租稅歸宿較累進及較累退設定分類………71\n5-1 本分所分配之收支數額與原收支數額比較………76\n5-2 本研究中租稅與支出結構………77\n5-3 淨利益之戶數十分位分配………79\n5-4 中央政府支出之戶數十分位分配………82\n5-5 地方政府支出之戶數十分位分配………84\n5-6 稅負之戶數十分位分配………85\n5-7 淨利益按家庭大小分配………87\n5-8 支出在戶數十分位及家庭大小間分配之摘要比較………89\n5-9 中央政府支出按家庭大小分配………91\n5-10 地方政府支出按家庭大小分配………92\n5-11 稅負按家庭大小分配………93zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005964en_US
dc.title (題名) 財政收支與家戶特性之歸宿研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻\n中文部分:\n一、王素楨撰，財政收支與所得重分配－財政歸宿概念之應用，政大財政所碩士論文，民國七十六年七月。\n二、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刊，No.13，1978年。\n三、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，民國七十六年六月。\n四、鄭文輝，「我國公共支出所得分配效果之研究」，油印本，民國六十九年五月。\n五、賴永吉撰，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，民國六十九年六月。\n\n英文部分:\nl. Aaron, H., and M. McGuire. "Public Goods and Income Distribution." Econometrica 36 (1970): 907-920.\n2. Bareham, A.J., and M. Semple. "Future Development of Work in the Government Statistical Service on the Distribution and Redistribution of Household Income." in The Personal Distribution of Income. ed. A.B. Akinson. London: Allen & Unwin, 1976.\n3. Brown, C.V., and P.M. Jackson. Public Sector Economics. Oxford: Martin Robertson, 1982.\n4. CSO. "The Effects of Taxes and Benefits on Household Income, 1979. " Economic Trends :315 (1981): 104-133.\n5. Crane, S.E. "Interpreting the Distribution of Government. Expenditures in Budget Incidence Studies." National Tax Journal 36 (1984): 243-247.\n6. Cylyer, A. The Economics of Social Policy. London: Martin Robertson, 1973.\n7. Dodge , D. "Impact of Tax, Transfer and Expenditure Policies of Government on the Distribution of Personal Income in Canada." Review of Income and Wealth 21(1975): 1-52.\n8. Gemmell, N. "The Incidence of Government Expenditure and Redistribution in the United Kingdom." Economica 52 (1985): 335-344.\n9. Gillespie, W.I. "Effect of Public Expenditures on the Distribution of Income." in Essays in Fiscal Federalism. ed. R.A. Musgrave. Washington: The Brookings Institution, 1965.\n10.─── "On the Redistribution of Income in Canada." Canadian Tax Journal 24(1976): 419-450.\n11. Grand, J.L. The Strategy of Equality. London: George Allen & Unwin, 1982.\n12. Mail, S. "Public Goods and Income Distribution: Some Further Results." Econometrica 41 (1973): 561-568.\n13. Meerman , J. Public Expenditure in Malaysia: Who Benefits and Why. New York: Oxford University Press, 1979.\n14.─── "Do Empirical Studies Make Sence?" Public Finance 3 (1978): 295-313.\n15.─── "Are Public Goods Public Goods?" Public Choice 35 (1980): 45-57.\n16. Musgrave, R. A., and P.B. Musgrave . Public Finance in Theory and Practice.台北:東南書局, 1985。\n17. Peacock, A. T. "Government Expenditure in Studies of Income Distribution" in Public Finance and Stabilization Policy: Essays in Hounor of R. Musgrave . e ds . W.L. Smith. and J.M. Culbertson. Amsterdam: North Holland, 1974.\n18. O`Higgins, M., and P. Ruggles. "The Distribution of Public Expenditures among House hold in the United States." Review of Income and Wealth 21 (1981), 137-164.\n19.─── "The Distribution of Public Expenditures and Taxes among House hold in the UK. " Review of Income and Wealth 27 (1981): 298-326.\n20. Nicholson, J.L. "The Distribution and Redistribution of Income in the United Kingdom." in The Personal Distribution of Income. ed. A.B. Akinson. London : Allen & Unwin, 1976.\n21. Pechman, J. A., and B.A. Okner. Who Bears the Tax Burden? Washington: The Brookings Institution , 1974.\n22. Prest, A.R. "The Budget and Interpersonal Distribution." Public Finance 23(1968): 80-98.\n23. Reynolds, M., and E. Smolesky. Public Expenditures ,Taxes, and the Distribution of Income . New York: Academic Press, 1977.\n24. Selowsky, M. Who Benefits from Government Expenditure? A Case Study of Comlombia. New York: Oxford University Press, 1979.\n25. Wulf, D.L. "Fiscal Incidence Studies in Developing Countries: Survey and Critique `` IMF Staff Papers(1975) : 61-131.\n26.─── ``Incidence of Budget outlays: Where Do We Go from Here?" Public Finance 36 (1981) :55-76.zh_TW