| dc.contributor.advisor | 徐偉初 | zh_TW |
| dc.contributor.author (Authors) | 張佳雯 | zh_TW |
| dc.creator (作者) | 張佳雯 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:38:03 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:38:03 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:38:03 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0087255502 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32306 | - |
| dc.description (描述) | 博士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 87255502 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 本研究將針對癮性商品這個主題，分三部分來探討。第一部份討論癮性商品之長期消費型態與影響因素；第二部份討論癮性商品管制政策的方向；第三部份討論考慮癮性商品的最適商品稅。癮性商品的特性為當期該商品的消費數量，會受到其前期消費數量的影響，常見的例子為香菸、酒精與毒品等。論文的第一部份採取理性上癮假設，建立一個代表性消費者的跨期消費模型，採最適控制的方法以導出癮性商品的長期消費途徑。文中也進一步探討各種外在因素如何影響癮性商品的消費。我們得出的結果如下：若有未預料到的癮性商品價格上升，將使癮性商品的長期消費減少。若癮性商品的價格上升是可預料的，則在調整價格前癮性商品的消費會上升；但在調整價格後，癮性商品的消費仍會減少。政府提供較充分的癮性商品資訊，將可減少癮性商品的長期消費。時間偏好率較高者，癮性商品的長期消費會較多。 當癮性商品具劣價財性質時，消費者的健康風險認知將受扭曲，即使是追求個人的效用極大化的理性消費者，對癮性商品的消費決策仍將偏離個人最適與社會最適。政府適時的干預，將可改善資源配置與提高社會福利水準。 因此，在第二部份中我們將討論癮性商品管制政策的方向。政府可採直接管制，限制消費者每一期的癮性商品消費數量， 或藉由教育、提供資訊來改變個人的健康風險認知；政府也可採間接管制，提供經濟誘因使消費者自行修正對癮性商品的消費，最普遍的方式為租稅制度的調整。決定最適管制原則的因素包括：健康風險認知的扭曲程度、癮性商品存量對個人身心健康的影響、癮性商品存量的影子價格對癮性商品消費的影響、時間偏好率、折舊率，與癮性商品的價格彈性。 最後我們探討當經濟體系中存在癮性商品時，最適商品稅的課稅原則。在著名的最適商品稅理論 Ramsey rule中，主張商品稅的稅率應與課稅所造成之補償性需求的負面影響成反比。然而由於癮性商品具有跨期消費相關的性質，考慮癮性商品之最適商品稅顯然將更為複雜。本文延續第一部份所建構之代表性消費者的跨期消費模型， 藉由代表跨期間接效用的 Bellman value function,求導政府固定稅收目標下的最適間接稅結構。 根據模型推導所得到的課稅原則如下：當癮性商品存量的影子價格大於零時，代表癮性商品存量的累積將對個人身心健康產生正面影響。此時應對癮性商品及其具效用互補性的一般商品課較低的稅率,並應對其具效用替代性的一般商品課較高的稅率。當癮性商品存量的影子價格小於零時，代表癮性商品存量的累積將對個人身心健康產生負面影響，此時應對癮性商品及其具效用互補性的一般商品課較高的稅率，並應對其具效用替代性的一般商品課較低的稅率。此外，最適租稅稅率的訂定仍須衡量課稅使長期所得下降的幅度、癮性商品存量的影子價格， 與癮性商品存量的價格敏感度等因素。 | zh_TW |
| dc.description.tableofcontents | 書名頁 摘要 1 緒論 1.1研究目的 1.2研究架構 2 論癮性商品之長期消費型態與影響因素 2.1前言 2.2理論模型 2.2.1基本設定 2.2.2動態最適條件 2.2.3比較靜態分析 2.2.4癮性商品長期消費型態 2.3均衡調整與比較 2.3.1未預料到的價格上升 2.3.2預料到的價格上升 2.3.3提供資訊的影響 2.3.4時間偏好率的影響 2.4本章結論 3 癮性商品之管制政策 3.1前言 3.2癮性商品的殊價財與劣價財性質 3.3癮性商品的最適管制 3.3.1政府管制目標 3.3.2認知錯誤的消費均衡 3.3.3最適管制政策 3.4管制後消費行為的動態分析 3.4.1未預料到的從量稅 3.4.2預料到的從量稅 4 考慮癮性商品之最適商品稅 4.1前言 4.2個人的跨期消費模型 4.2.1基本模型與均衡 4.2.2跨期間接效用函數 4.3最適商品稅 4.3.1 Ramsey rule 4.3.2最適商品稅課稅原則 4.3.3最適商品稅的租稅架構 4.3.4影響最適商品稅結構的因素 4.3.5模型比較 4.4本章結論 5 結論 5.1研究結果 5.2研究限制與展望 參考文獻 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0087255502 | en_US |
| dc.subject (關鍵詞) | 理性上癮 | zh_TW |
| dc.subject (關鍵詞) | 殊價財 | zh_TW |
| dc.subject (關鍵詞) | 政府管制 | zh_TW |
| dc.subject (關鍵詞) | 最適商品稅 | zh_TW |
| dc.title (題名) | 論癮性商品之消費型態與政府管制 | zh_TW |
| dc.type (資料類型) | thesis | en |
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