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題名 所得稅與租稅幻覺對有偶婦女勞動供給的影響 作者 廖光耀 貢獻者 單驥
廖光耀日期 1986 上傳時間 5-五月-2016 16:32:37 (UTC+8) 參考文獻 參考文獻中文部份註一:王建?，租稅法，台北文笙書局印行，民國七十三年二月。註二:林華德，財政理論與政策，東華書局印行，民國七十四年一月七版。註三:梁正德，所得稅與勞動供給，政大財政研究所碩士論文，民國七十四年十二月。註四:張清溪，「結婚生育與子女數對有偶婦女勞動供給的影響」，經濟論文叢刊，第九輯第二期，民國六十九年十一月。註五:張清溪，「台灣有偶婦女勞動參與」，中國經濟學會年會論文集，民國七十一年。註六:張素梅，「台灣都市生育水準對婦女勞動參與行為的影響」，經濟論文叢刻，第八輯，民國六十七年十一月。註七:劉鶯釧，「台灣婦女勞動參與率之變動趨勢與預測」，科學發展月刊，第六卷第三期，民國六十七年三月。註八:羅紀瓊，「已婚婦女勞動參與的再思」，經濟論文叢刊，第十四卷第一期，民國七十五年三月。註九:實用稅務出版社，實用稅務法令彙編－綜合所得稅，增訂二版。西文部份(1) Arrufat, J.L. and A. Zabalza (1986): Female Labor Supply with Taxation, Random Preferences, and Optimization Errors, Econometrica, Vol. 54, No. 1, January, pp. 47-63.(2) Ashenfelter, O. and Heckman, J. (1974): The Estimation of Income and Substitution Effects in a model of Family Labor Supply, Econometrica, 42( 1), pp. 73-86.(3) Bocksteal, N.E. and K.E. McConnell (1983): Welfare Measurement in the Household Production Framework, A.E.R. , Vol. 73, No.4, September, pp.806-814.(4) Byrnes, P., and S., Grosskoff, and K. Hayes (1985): How ``exact" are exact measures of welfare loss?, Applied Economics, 17, PP.1071-1081.(5) Burtless, G. and J. Hausman (1978): The Effect of Taxes on Labor Supply, J.P.E., Vol.86, PP.1103-1130.(6) Cassidy, H. J. (1 978): Fixed costs and Labor Supply, Econometrica, Vol. 49, PP.945-964.(7) Diamond, P.A., and D.L., McFadden (1974): Some Uses of The Expenditure Function In Public Finance, J.P.E., 3, PP.3-21.(8) Gronau, R. (1974): Wage comparison&- a Selectiveity Bias, J.P.E., Nov./ Dec. , PP.11 19-43.(9) Hall, R.E. (1973): Wages, Income and Hours of work in the U.S. Labor Force, in Income Maintence and Labor Supply, Econometric Studies, edited by G. G. Cain and H. Watts, Chicago: Rand Mcnally College Publishing Company, PP. 102-62.(10) Hausman, J.A. (1980): The Effect of Wages, and Fixed Costs on Women1s Labor Force Participation,, J. Pu. E., 14, PP.161-194.( 11) Hausman, J .A. ( 1981 ): Labor Supply, in H. J. Aron and J. A. Pechman (eds), How Taxes Affect Economic Behavior (Washington, Brooking Institution), PP.27-72.(12) Hausman, J. A. (1981): Exact consumer1s Surplus and Deadweight Loss, A.E.R., Vol. 71, No.4, September, PP.662-676.(13) Hausman, J. A., and Paul Ruud (1984): Family Labor Supply with Taxes, A.E.A. Papers and Proceedings, VoL74, No.2, May.( 14) Heckman, J. (1974b): Shadow Prices, Market Wages and Labor Supply, Econometrica, 42, July, PP.679-94.(15) Heckman, J. (1976): The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator For Such Models, Annals of Economic Social Measurement, 5, PP.475-492.(16) Heckman, J. (1979): Sample Bias as a Specification Error, Econometrica, 47, PP.206-248.(17) Koster (1966): Effects of an Income Tax on Labor Supply, in Income and Substitution Effects in a Family Labor Supply Model, P-339, The Rand Corporation, Dec.(18) Layard, R. M. Barton, and A. Zabalza (1980): Married Women Participation and Hours, Economica, 47, PP.51-72.(19) Leuthold, J. H. (1978): The Effects of Taxation on the Probability of Labor Force Participation by Married Women, Public Finance/Finances Pabliques, Vol. XXX III/XXXIII ?. me Ann`ee, No.3, pp.280-94.(20) Leuthold, J. H. ( 1978): The Effect of Taxation on the Hours. Worked by Married Women, Industrial and Labor Relations Review, Vol.31 , No.4, July, pp.520-526.(21) Leuthold, J. H. (1985): Labor Supply with an Endogeneous Tax Rate, Public Finance/ Finances Publiques, Vol.XXXX/XXXX iime Ann`ee, No.1, pp.83-92.(22) Long, J. E. and E. B. Jones (1981): Married Women in Part-time Employment, Industrial and Labor Relations Review, Vol.34, No.3, pp. 413-425.(23) Lunberg, S. (1984): Tied Wage-Hours Offers and the Endogeneity of Wages, The Review of Economics and Statistics, Dec., pp.405-410.(24) MacRae, C. D., and Yezer, A. M. (1976): The Personal Income Tax and Family Labor Supply, Southern Economic Journal, Vol.43, No.1, July, pp. 783-791.(25) Maddal, G. S. (1983): Limited-Dependent and Qualitative Variables in Econometrics, Cambridge University Press, Cambridge.(26) Nakamura, A., M. Nakamura. and D. Cullen (1979): Job Opportunity, the offered wage, and the Labor Supply of Married Women, A.E.R., 69, pp.787-805.(27) Nakamura, A., and M. Nakamura (1981): A Comparison of Married Women in U.S and Canada-with Special Attention to the Impact of Income Tax, Econometrica, Vol.49, pp.451-90.(28) Rosen, H. S. (1976): Taxes in a Labor Supply Model with Joint Wage-Hours Determination, Econometrica, Vol.44, No.3, May., pp.485-507.(29) Rosen, H. S. (1976): Tax Illusion and The Labor Supply of Married Women, The Review of Economics and Statistics, May, pp.167-172.(30) Rosen, H. S. (1978): The Measurement of Excess Burden with Explicit utility Function, J.P.E., Vol.86, No. 2, S121-S135.(31) Sgontz, L.G. (1980): Efficiency and the Tax Treatment of Secondary Workers, National Tax Journal. Vol. XXXVII, PP.249-252.(32) Standing, G. (1978): Labor Force Participation and Development, Geneva, pp. 12-24.(33) Stelcner, M., and J. Breslaw (1985): Income Taxes and the fabor Supply of Married Women in Quebec, Canadian Journal of Economics, March, pp.1053-1072.(34) Vroman, S. and G. Anderson ( 1984): The Effect of Income Taxation on the Demand for Employer-Provided Health Insurance, Applied Economics, 16, pp.33-43.(35) Walewood, A. D. and Wales, T. J. (1980): Sample Selectivity and the Estimation of Labor Supply Functions, I.E.R., Vol.17, No.2, June, pp.397-411.(36) Walewood, A. D. and Wales, T. J. ( 1977): Estimation of the Allocation of Time For Work, Leisure, and Housework, Econometrica, Vol.45, No.1, Jan, pp. 115-132.(37) Yatchew. A. J. (1984): Labor Supply in the Presence of Taxes: An Altenative Specification, Review of Economics and Statistics, May, p.27 -33.(38) Zabalza, A. (1983): The CES Utility Function, Non-Linear Budget Constraints and Labor Supply Results on Female Participation and Hours, Economic Journal, P3, June, pp.312-330.A.E.R American Economic ReviewA.E.A American Economic AssociationJ.P.E : Journal of Political EconomyJ .Pu.E: Journal of Public EconomyI.E.R : International Economic Review 描述 碩士
國立政治大學
經濟學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006784 資料類型 thesis dc.contributor.advisor 單驥 zh_TW dc.contributor.author (作者) 廖光耀 zh_TW dc.creator (作者) 廖光耀 zh_TW dc.date (日期) 1986 en_US dc.date.accessioned 5-五月-2016 16:32:37 (UTC+8) - dc.date.available 5-五月-2016 16:32:37 (UTC+8) - dc.date.issued (上傳時間) 5-五月-2016 16:32:37 (UTC+8) - dc.identifier (其他 識別碼) B2002006784 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91856 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 經濟學系 zh_TW dc.description.tableofcontents 目錄第一章 緒論………1第一節 研究動機與研究目的………1第二節 本文架構………2第二章 理論與實證的回顧………6第三章 理論模型與實證模型的設定………29第一節 理論模型的建立………29第二節 實證模型的設定………35第四章 資料的處理與實證結果的分析………40第一節 資料來源與處理………40第二節 實證結果分析………48第五章 結論與建議………65 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006784 en_US dc.title (題名) 所得稅與租稅幻覺對有偶婦女勞動供給的影響 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考文獻中文部份註一:王建?，租稅法，台北文笙書局印行，民國七十三年二月。註二:林華德，財政理論與政策，東華書局印行，民國七十四年一月七版。註三:梁正德，所得稅與勞動供給，政大財政研究所碩士論文，民國七十四年十二月。註四:張清溪，「結婚生育與子女數對有偶婦女勞動供給的影響」，經濟論文叢刊，第九輯第二期，民國六十九年十一月。註五:張清溪，「台灣有偶婦女勞動參與」，中國經濟學會年會論文集，民國七十一年。註六:張素梅，「台灣都市生育水準對婦女勞動參與行為的影響」，經濟論文叢刻，第八輯，民國六十七年十一月。註七:劉鶯釧，「台灣婦女勞動參與率之變動趨勢與預測」，科學發展月刊，第六卷第三期，民國六十七年三月。註八:羅紀瓊，「已婚婦女勞動參與的再思」，經濟論文叢刊，第十四卷第一期，民國七十五年三月。註九:實用稅務出版社，實用稅務法令彙編－綜合所得稅，增訂二版。西文部份(1) Arrufat, J.L. and A. Zabalza (1986): Female Labor Supply with Taxation, Random Preferences, and Optimization Errors, Econometrica, Vol. 54, No. 1, January, pp. 47-63.(2) Ashenfelter, O. and Heckman, J. (1974): The Estimation of Income and Substitution Effects in a model of Family Labor Supply, Econometrica, 42( 1), pp. 73-86.(3) Bocksteal, N.E. and K.E. McConnell (1983): Welfare Measurement in the Household Production Framework, A.E.R. , Vol. 73, No.4, September, pp.806-814.(4) Byrnes, P., and S., Grosskoff, and K. Hayes (1985): How ``exact" are exact measures of welfare loss?, Applied Economics, 17, PP.1071-1081.(5) Burtless, G. and J. Hausman (1978): The Effect of Taxes on Labor Supply, J.P.E., Vol.86, PP.1103-1130.(6) Cassidy, H. J. (1 978): Fixed costs and Labor Supply, Econometrica, Vol. 49, PP.945-964.(7) Diamond, P.A., and D.L., McFadden (1974): Some Uses of The Expenditure Function In Public Finance, J.P.E., 3, PP.3-21.(8) Gronau, R. (1974): Wage comparison&- a Selectiveity Bias, J.P.E., Nov./ Dec. , PP.11 19-43.(9) Hall, R.E. (1973): Wages, Income and Hours of work in the U.S. Labor Force, in Income Maintence and Labor Supply, Econometric Studies, edited by G. G. Cain and H. Watts, Chicago: Rand Mcnally College Publishing Company, PP. 102-62.(10) Hausman, J.A. (1980): The Effect of Wages, and Fixed Costs on Women1s Labor Force Participation,, J. Pu. E., 14, PP.161-194.( 11) Hausman, J .A. ( 1981 ): Labor Supply, in H. J. Aron and J. A. Pechman (eds), How Taxes Affect Economic Behavior (Washington, Brooking Institution), PP.27-72.(12) Hausman, J. A. (1981): Exact consumer1s Surplus and Deadweight Loss, A.E.R., Vol. 71, No.4, September, PP.662-676.(13) Hausman, J. A., and Paul Ruud (1984): Family Labor Supply with Taxes, A.E.A. Papers and Proceedings, VoL74, No.2, May.( 14) Heckman, J. (1974b): Shadow Prices, Market Wages and Labor Supply, Econometrica, 42, July, PP.679-94.(15) Heckman, J. (1976): The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator For Such Models, Annals of Economic Social Measurement, 5, PP.475-492.(16) Heckman, J. (1979): Sample Bias as a Specification Error, Econometrica, 47, PP.206-248.(17) Koster (1966): Effects of an Income Tax on Labor Supply, in Income and Substitution Effects in a Family Labor Supply Model, P-339, The Rand Corporation, Dec.(18) Layard, R. M. Barton, and A. Zabalza (1980): Married Women Participation and Hours, Economica, 47, PP.51-72.(19) Leuthold, J. H. (1978): The Effects of Taxation on the Probability of Labor Force Participation by Married Women, Public Finance/Finances Pabliques, Vol. XXX III/XXXIII ?. me Ann`ee, No.3, pp.280-94.(20) Leuthold, J. H. ( 1978): The Effect of Taxation on the Hours. Worked by Married Women, Industrial and Labor Relations Review, Vol.31 , No.4, July, pp.520-526.(21) Leuthold, J. H. (1985): Labor Supply with an Endogeneous Tax Rate, Public Finance/ Finances Publiques, Vol.XXXX/XXXX iime Ann`ee, No.1, pp.83-92.(22) Long, J. E. and E. B. Jones (1981): Married Women in Part-time Employment, Industrial and Labor Relations Review, Vol.34, No.3, pp. 413-425.(23) Lunberg, S. (1984): Tied Wage-Hours Offers and the Endogeneity of Wages, The Review of Economics and Statistics, Dec., pp.405-410.(24) MacRae, C. D., and Yezer, A. M. (1976): The Personal Income Tax and Family Labor Supply, Southern Economic Journal, Vol.43, No.1, July, pp. 783-791.(25) Maddal, G. S. (1983): Limited-Dependent and Qualitative Variables in Econometrics, Cambridge University Press, Cambridge.(26) Nakamura, A., M. Nakamura. and D. Cullen (1979): Job Opportunity, the offered wage, and the Labor Supply of Married Women, A.E.R., 69, pp.787-805.(27) Nakamura, A., and M. Nakamura (1981): A Comparison of Married Women in U.S and Canada-with Special Attention to the Impact of Income Tax, Econometrica, Vol.49, pp.451-90.(28) Rosen, H. S. (1976): Taxes in a Labor Supply Model with Joint Wage-Hours Determination, Econometrica, Vol.44, No.3, May., pp.485-507.(29) Rosen, H. S. (1976): Tax Illusion and The Labor Supply of Married Women, The Review of Economics and Statistics, May, pp.167-172.(30) Rosen, H. S. (1978): The Measurement of Excess Burden with Explicit utility Function, J.P.E., Vol.86, No. 2, S121-S135.(31) Sgontz, L.G. (1980): Efficiency and the Tax Treatment of Secondary Workers, National Tax Journal. Vol. XXXVII, PP.249-252.(32) Standing, G. (1978): Labor Force Participation and Development, Geneva, pp. 12-24.(33) Stelcner, M., and J. Breslaw (1985): Income Taxes and the fabor Supply of Married Women in Quebec, Canadian Journal of Economics, March, pp.1053-1072.(34) Vroman, S. and G. Anderson ( 1984): The Effect of Income Taxation on the Demand for Employer-Provided Health Insurance, Applied Economics, 16, pp.33-43.(35) Walewood, A. D. and Wales, T. J. (1980): Sample Selectivity and the Estimation of Labor Supply Functions, I.E.R., Vol.17, No.2, June, pp.397-411.(36) Walewood, A. D. and Wales, T. J. ( 1977): Estimation of the Allocation of Time For Work, Leisure, and Housework, Econometrica, Vol.45, No.1, Jan, pp. 115-132.(37) Yatchew. A. J. (1984): Labor Supply in the Presence of Taxes: An Altenative Specification, Review of Economics and Statistics, May, p.27 -33.(38) Zabalza, A. (1983): The CES Utility Function, Non-Linear Budget Constraints and Labor Supply Results on Female Participation and Hours, Economic Journal, P3, June, pp.312-330.A.E.R American Economic ReviewA.E.A American Economic AssociationJ.P.E : Journal of Political EconomyJ .Pu.E: Journal of Public EconomyI.E.R : International Economic Review zh_TW
