| dc.contributor | 財政系 | |
| dc.creator (作者) | 翁堃嵐 | zh_TW |
| dc.date (日期) | 2015 | |
| dc.date.accessioned | 17-May-2017 16:15:29 (UTC+8) | - |
| dc.date.available | 17-May-2017 16:15:29 (UTC+8) | - |
| dc.date.issued (上傳時間) | 17-May-2017 16:15:29 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/109723 | - |
| dc.description.abstract (摘要) | Atkinson and Stiglitz (1976) 所提出的商品稅無用論是探討最適混合稅制相當重要的一個結論。然而，傳統探討最適混合租稅結構的理論大多著重在精細邊際效果 (intensive margins effect)，忽略了廣闊邊際效果 (extensive margins effect)。有鑑於此，本文以Diamond (1980) 為基礎，建構一個最適混合稅制模型，來探討廣闊邊際效果對最適租稅結構造成的影響。研究顯示：不同於傳統租稅理論所獲致的結果，即使在納稅人的效用函數為強可分的情況下，最適混合稅制下的商品稅率也非單一；從租稅改革的觀點來看，差異性商品稅有其存在的必要性。 | |
| dc.description.abstract (摘要) | An important result due to Atkinson and Stiglitz (1976) is that differential commodity taxation is not optimal in the presence of an optimal nonlinear income tax. Following this research, most succeeding papers tackling on this topic focus on intensive margins effect and ignore the extensive margins effect of welfare. In light of this, based on Diamond (1980), this paper explores the optimal mixed taxation with extensive margins effect to reexamine the result of Atkinson–Stiglitz. Two main results are obtained: (i) unlike traditional theories, the optimal commodity tax rates under mixed taxation system are not uniform even that the taxpayer’s utility function is separable; and (ii) from the viewpoint of tax reform, differential commodity taxation can improve social welfare and thereby not useless any longer. | |
| dc.format.extent | 565115 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | MOST 103-2410-H-004-013 | |
| dc.subject (關鍵詞) | 精細邊際; 廣闊邊際; 最適混合稅制 | |
| dc.subject (關鍵詞) | intensive margins; extensive margins; optimal mixed taxation | |
| dc.title (題名) | 固定工時下的最適混合稅制 | zh_TW |
| dc.type (資料類型) | report | |
