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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
中文部分:
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。
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。
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。
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。
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。

英文部分:
l. Aaron, H., and M. McGuire. "Public Goods and Income Distribution." Econometrica 36 (1970): 907-920.
2. 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.
3. Brown, C.V., and P.M. Jackson. Public Sector Economics. Oxford: Martin Robertson, 1982.
4. CSO. "The Effects of Taxes and Benefits on Household Income, 1979. " Economic Trends :315 (1981): 104-133.
5. Crane, S.E. "Interpreting the Distribution of Government. Expenditures in Budget Incidence Studies." National Tax Journal 36 (1984): 243-247.
6. Cylyer, A. The Economics of Social Policy. London: Martin Robertson, 1973.
7. 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.
8. Gemmell, N. "The Incidence of Government Expenditure and Redistribution in the United Kingdom." Economica 52 (1985): 335-344.
9. 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.
10.─── "On the Redistribution of Income in Canada." Canadian Tax Journal 24(1976): 419-450.
11. Grand, J.L. The Strategy of Equality. London: George Allen & Unwin, 1982.
12. Mail, S. "Public Goods and Income Distribution: Some Further Results." Econometrica 41 (1973): 561-568.
13. Meerman , J. Public Expenditure in Malaysia: Who Benefits and Why. New York: Oxford University Press, 1979.
14.─── "Do Empirical Studies Make Sence?" Public Finance 3 (1978): 295-313.
15.─── "Are Public Goods Public Goods?" Public Choice 35 (1980): 45-57.
16. Musgrave, R. A., and P.B. Musgrave . Public Finance in Theory and Practice.台北:東南書局, 1985。
17. 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.
18. 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.
19.─── "The Distribution of Public Expenditures and Taxes among House hold in the UK. " Review of Income and Wealth 27 (1981): 298-326.
20. 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.
21. Pechman, J. A., and B.A. Okner. Who Bears the Tax Burden? Washington: The Brookings Institution , 1974.
22. Prest, A.R. "The Budget and Interpersonal Distribution." Public Finance 23(1968): 80-98.
23. Reynolds, M., and E. Smolesky. Public Expenditures ,Taxes, and the Distribution of Income . New York: Academic Press, 1977.
24. Selowsky, M. Who Benefits from Government Expenditure? A Case Study of Comlombia. New York: Oxford University Press, 1979.
25. Wulf, D.L. "Fiscal Incidence Studies in Developing Countries: Survey and Critique `` IMF Staff Papers(1975) : 61-131.
26.─── ``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) http://nccur.lib.nccu.edu.tw/handle/140.119/90924-
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
表格目次
第一章 緒論………1
第一節 研究動機………1
第二節 研究對象及範圍………4
第二章 基本概念與估計方法………9
第一節 預算歸宿概念………10
第二節 公共部門不存在時家庭所得定義之問題………12
第三節 支出歸宿估計方法………15
第四節 「為誰的利益而支出」法之評價………20
第三章 實證程序與相關問題………27
第一節 財政歸宿的一般計算程序………27
第二節 實證程序技術問題………29
第三節 實證程序──一般支出的處理方式………37
第四節 支出歸宿設定－國內及國外文獻彙總………42
第四章 我國財政歸宿之估計………52
第一節 資料來源及限制………52
第二節 估計方法與處理過程………54
第三節 公共支出的分類………57
第四節 支出歸宿設定………63
第五節 租稅歸宿設定………68
第五章 實證結果分析………74
第一節 本文所定義之租稅與支出結構………75
第二節 各所得階層之淨歸宿型態………78
第三節 依家庭大小分類之淨歸宿型態………86
第四節 我國與其它國家財政歸宿估計結果比較………94
第六章 結論………99
第一節 主要發現………99
第二節 限制與建議………101
參考文獻

表格目次
表次
3-1 支出分攤基礎國外文獻彙總………43
3-2 支出分攤基礎國內文獻彙總………45
4-1 第一次簡化後支出政事別分類………59
4-2 本研究中我國公共支出項目之歸類………61
4-3 我國支出歸宿與分攤基礎設定彙總………64
4-4 我國租稅歸宿與分攤基礎設定彙總………69
4-5 租稅歸宿較累進及較累退設定分類………71
5-1 本分所分配之收支數額與原收支數額比較………76
5-2 本研究中租稅與支出結構………77
5-3 淨利益之戶數十分位分配………79
5-4 中央政府支出之戶數十分位分配………82
5-5 地方政府支出之戶數十分位分配………84
5-6 稅負之戶數十分位分配………85
5-7 淨利益按家庭大小分配………87
5-8 支出在戶數十分位及家庭大小間分配之摘要比較………89
5-9 中央政府支出按家庭大小分配………91
5-10 地方政府支出按家庭大小分配………92
5-11 稅負按家庭大小分配………93		zh_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
中文部分:
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。
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。
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。
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。
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。

英文部分:
l. Aaron, H., and M. McGuire. "Public Goods and Income Distribution." Econometrica 36 (1970): 907-920.
2. 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.
3. Brown, C.V., and P.M. Jackson. Public Sector Economics. Oxford: Martin Robertson, 1982.
4. CSO. "The Effects of Taxes and Benefits on Household Income, 1979. " Economic Trends :315 (1981): 104-133.
5. Crane, S.E. "Interpreting the Distribution of Government. Expenditures in Budget Incidence Studies." National Tax Journal 36 (1984): 243-247.
6. Cylyer, A. The Economics of Social Policy. London: Martin Robertson, 1973.
7. 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.
8. Gemmell, N. "The Incidence of Government Expenditure and Redistribution in the United Kingdom." Economica 52 (1985): 335-344.
9. 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.
10.─── "On the Redistribution of Income in Canada." Canadian Tax Journal 24(1976): 419-450.
11. Grand, J.L. The Strategy of Equality. London: George Allen & Unwin, 1982.
12. Mail, S. "Public Goods and Income Distribution: Some Further Results." Econometrica 41 (1973): 561-568.
13. Meerman , J. Public Expenditure in Malaysia: Who Benefits and Why. New York: Oxford University Press, 1979.
14.─── "Do Empirical Studies Make Sence?" Public Finance 3 (1978): 295-313.
15.─── "Are Public Goods Public Goods?" Public Choice 35 (1980): 45-57.
16. Musgrave, R. A., and P.B. Musgrave . Public Finance in Theory and Practice.台北:東南書局, 1985。
17. 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.
18. 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.
19.─── "The Distribution of Public Expenditures and Taxes among House hold in the UK. " Review of Income and Wealth 27 (1981): 298-326.
20. 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.
21. Pechman, J. A., and B.A. Okner. Who Bears the Tax Burden? Washington: The Brookings Institution , 1974.
22. Prest, A.R. "The Budget and Interpersonal Distribution." Public Finance 23(1968): 80-98.
23. Reynolds, M., and E. Smolesky. Public Expenditures ,Taxes, and the Distribution of Income . New York: Academic Press, 1977.
24. Selowsky, M. Who Benefits from Government Expenditure? A Case Study of Comlombia. New York: Oxford University Press, 1979.
25. Wulf, D.L. "Fiscal Incidence Studies in Developing Countries: Survey and Critique `` IMF Staff Papers(1975) : 61-131.
26.─── ``Incidence of Budget outlays: Where Do We Go from Here?" Public Finance 36 (1981) :55-76.		zh_TW