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題名 租稅與經濟成長,地方政府財政與技術效率論文集
作者 王肇蘭
Wang ,Chao Lan
貢獻者 徐偉初
王肇蘭
Wang ,Chao Lan
關鍵詞 租稅負擔
經濟成長
租稅結構
成本效率
資料包絡分析法
政府效率
Tobit縱橫資料
Tobit隨機效果模型
垂直外部性
財政分權
tax burden
tax mix
economic growth
cost efficiency
DEA,
government efficiency
Tobit panel data model
Tobit random effect model
vertical externalities
fiscal decentralization
日期 2005
上傳時間 18-Sep-2009 11:01:50 (UTC+8)
摘要 人類慾望無窮而資源有限，所以如何將資源做最有效的使用一直是經濟學所追求的課題。有關效率的規範分析中，巴瑞圖最適（Pareto optimality）為接受度最高的準則。基於巴瑞圖效率的觀點，不論是營利組織或非營利組織其經營之基本理念皆是希望以最少的投入獲得最大的產出，因此衡量投入與產出間之相對表現即為效率的評估。非營利組織及公共部門因為有許多產出、投入不易量化，故其效率不易評定。此一情況一直到DEA（Data Envelopment Analysis；資料包絡分析法）發展才逐漸改善。另外，有關DEA的運用幾乎都集中在個別決策單位的效率衡量，將之應用在衡量總體經濟的表現上非常少見。所以論文第肆章是按傳統方式以DEA衡量我國地方政府的效率並分析造成效率差異的原因，第參章則將DEA的概念應用於經濟成長上，探討使經濟成長達到極大化之租稅負擔及租稅結構。又效率的追求為經濟學的主軸，但中央政府的效率目標與地方政府並不相同，由於目標不同，因此彼此所訂的租稅政策亦不相同。本文第伍章試圖提出一理論模型說明中央政府在面對異質地區的垂直外部性下如何有效率的訂定其租稅政策。
The human desires are infinite but resources are scarce. Using resources effectively is the topic of the economics. In efficient analyses, the Pareto optimality is the highest criterion to accept. Based on Pareto efficiency, the basic idea is to obtain the most outputs by the least inputs. Therefore the efficiency measurement is to calculate the relative performance of inputs and outputs. The nonprofit organization and the public agencies have many outputs and inputs not easy to be quantified; hence, their efficiency is not easy to evaluate. This phenomenon doesn’t improve until DEA (Data Envelopment Analysis) was developed. However, the application of DEA concentrates nearly on the efficiency measurement of individual policy-making unit; the application is be rarely used in measuring the performance of the macro-economy. Chapter 4 of this dissertation measures and explains the variation in cost efficiency of the local governments in Taiwan area. Chapter 3 deals with the application the DEA to economic growth, estimating a combination of the tax burden(the ratio of tax revenue to GDP）and the tax structure(the ratio of indirect taxes to direct taxes)which would maximize the rate of growth of GDP of Taiwan. Efficiency is the core of economics, but the national government’s efficient goal is not as same as the local government’s. Because their goals are not consistent, thus the tax policies are different. Chapter 5 attempts to propose a theoretical model to explain how a national or federal government decides its tax policy in the vertical externalities happening in heterogeneous states.
參考文獻 一、 中文部份：
1. 王健全、麥朝成（1999），產業結構變遷與產業發展策略，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，269-308
2. 李博文（2000），以DEA模型評估縣市政府開闢財源績效作為補助基準之研究，朝陽大學財務金融研究所碩士論文
3. 周濟（1999），1980年代以來的總體經濟表現，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，93-130
4. 孫克難（1999），財政收支與財政改革，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，463-514
5. 孫克難（2002），台灣租稅結構、有效稅率與經濟成長，《財稅研究》31:3，20-32
6. 郭秋永（1993），政治參與，幼獅文化事業公司
7. 陳昌茂（2001），台灣地區中南部鄉鎮市組織特性及其效率評估之研究，國立成功大學都市計劃研究所碩士論文
8. 章定愃、劉小蘭、尚瑞國（2002），我國各縣市財政支出與經營績效之研究，台灣土地研究，第五期，P.45-66
9. 張曜麟（1996），台灣地區市發展效率之研究，國立成功大學都市計劃研究所碩士論文
10. 黃旭男（1993），資料包絡分析法使用程序之研究及其在非營利組織上之應用，國立交通大學管理科學研究所博士論文.
11. 單驥，科技、人力與技術進步，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，347-388
12. 楊孟麗（2003），投票意願與經濟不景氣：台灣的情形，選舉研究第十卷，第二期，PP.159~191
13. 楊雅惠（1999），金融制度與金融改革，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，427-462
14. 葉萬安（1999），1980年代以前的經濟發展回顧，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，37-92
15. 鄭敦仁（1999），政治民主化的經濟意涵，1980年代以來台灣經濟發展經驗， 施建生主編，中華經濟研究院，171-206
16. 蔣碩傑撰（1984）吳惠林譯，台灣經濟發展的啟示，中華經濟研究院，經濟專論（47）
17. 鍾智耀（2000），警政預算執行績效對治安改善之影響，中原大學會計學研究所碩士論文
18. 羅時萬（2000），財政收支與經濟成長：台灣的實證分析，國立政治大學經濟系博士論文
19. 竇文暉（2000），我國縣市政府組織與職權之研究，國立台灣大學政治研究所碩士論文
20. 蘇鵬翰（2002），代理成本與壽險公司治理之實證研究，淡江大學保險經營研究所碩士論文
二、 英文部份：
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2. Amemiya, T. (1984), “ Tobit models: a survey”, Journal of Econometrics, 24, 3-61
3. Baltagi, B. H. (2002), Econometric Analysis of Panel Data,2ed, New York: John Wiley
4. Banker, R. D., A. Charnes and W. W. Cooper (1984), “ Some models for estimating technical and scale inefficiencies in data envelopment analysis”, Management Science, 30, 1078-1092
5. Boadway, R. and M. Keen (1994), “ Efficiency and the fiscal gap in federal systems”, Mimeo. Kingston: Queen’ s University
6. Boadway, R. and M. Keen (1996), “ Efficiency and optimal direction of federal-state transfers”, International Tax and Public Finance, 3, 137-155
7. Boles, J. N. (1966), “ Efficiency squared-efficiency computation of efficiency index”, Proceedings of the 39th Annual Meeting of the Western Farm Economics Association, 137-142
8. Branson, J. and C. A. K. Lovell, (2001), “ A growth maximizing tax structure for New Zealand”, International Tax and Policy Finance, 8, 129-146
9. Charnes, A., W. W. Cooper, A. Y. Lewin and L. M. Seiford (1994), Data Envelopment Analysis: Theory, Methodology and Application, Boston: Kluwer Academic Publisher
10. Charnes, A. , W. W. Cooper and E. Rhodes (1978), “ Measuring the efficiency of decision making units”, European Journal of Operational Research, 2, 429-444
11. Coelli, T. J., D. S. Rao and G. E. Battese (1998), An Introduction to Efficiency and Productivity Analysis, Boston: Kluwer Academic Publisher
12. Dahlby, B. and L. S. Wilson (1994), “ Fiscal capacity, tax effort, and optimal equilization grants”, Canadian Journal of Economics, 27(3), 657-672
13. Dahlby, B. (1996), “ Fiscal externalities and the design of intergovernment grants”, International Tax and Public Finance, 3, 397-412
14. Dahlby, B and L. S. Wilson (1998), “ Vertical fiscal externalities and the under-provision of productivity-enhancing activities by state governments”, Mimeo. University of Alberta. Edmonton, Alberta
15. Dahlby, B. and L. S. Wilson (2003), “ Vertical fiscal externalities in a federation”, Journal of Public Economics, 87, 917-930
16. De Borger, B., K. Kerstens, W. Moesen and J. Vanneste (1994), “ Explaining difference in productive efficiency: An application to Belgian municipalities”, Public Choice, 80, 339-358
17. De Borger, B. and K. Kerstens (1996), “ Cost efficiency of Belgian local government: A comparative analysis of FDH, DEA and econometric approaches”, Regional Science and Urban Economics, 26, 145-170
18. Debreu, G. (1951), “The coefficient of resource utilisation”, Econometrica, 19, 273-292
19. Drake, L. and R. Simper (2000), “ Productivity estimation and the size-efficiency relationship in English and Welsh police forces: An application of data envelopment analysis and multiple discriminat analysis”, International Review of Law and Economics, 20, 53-73
20. Engen, E. M. and J. Skinner (1992), “ Fiscal policy and economic growth”, NBER Working Paper, no.4223
21. Farrell, M. J. (1957), “ The measurement of productive efficiency”, Journal of the Royal Statistical Society, Series A, 253-290
22. Greene, W. (2001a), “ Estimating econometric models with fixed effects”, manuscript, Department of Economics, Stern School of Business, New York University
23. Greene, W. (2001b), “ Fixed and random effects in nonlinear models”, manuscript, Department of Economics, Stern School of Business, New York University
24. Greene, W. (2002), “ The behavior of the fixed effects estimator in nonlinear models, manuscript”, Department of Economics, Stern School of Business, New York University
25. Greene, W. (2003), “ Fixed effects and bias due to the incidental parameters problem in the Tobit model”, manuscript, Department of Economics, Stern School of Business, New York University
26. Harberger, A. C. (1964), “ Taxation, resource allocation and welfare”, The Role of Direct and Indirect Taxes in Federal Revenue System, NBER and the Brookings Institution eds., Princeton: Princeton University Press
27. Hoyt, W. H. (2001), “ Tax policy coordination, vertical externalities and optimal taxation in a system of hierarchical government”, Journal of Urban Economics, 50, 491-516
28. Hughes A. N. and E. Edwards (2000), “ Leviathan vs. Lilliputian: A data envelopment analysis of government efficiency”, Journal of Regional Science, 40(4), 649-699
29. Jha, R. (1998), Modern Public Economics, New York: Routledge
30. Keen, M. (1998), “ Vertical tax externalities in the theory of fiscal federalism”, IMF Staff Papers, 45(3), 454-485
31. Keen, M. and C. Kotsogiannis (2002), “ Does federalism lead to excessively high taxes？”American Economics Review, 92, 363-370
32. Keen, M. and C. Kotsogiannis (2004), “ Tax competition in federations and the welfare consequence of decentralization”, Journal of Urban Economics, 56, 397-407
33. Koester, R. B. and R. C. Kormendi (1989), “ Taxation, aggregate activity and economic growth: Cross-country evidence on some supply-side hypotheses”, Economic Inquiry, 27, 367-386
34. Koopmans, T. C. (1951), “ An analysis of production as an efficient combination of activities”, in T. C. Koopmans, (Ed.) Activity Analysis of Production and Allocation, Cowles Commission for Research in Economics, Monograph No. 13, New York : Wiley
35. Kooreman, P. (1994), “ Nursing home care in Netherlands: A nonparametric efficiency analysis”, Journal of Health Economics, 13, 301-316
36. Linna, M. (1998), “Measuring hospital cost efficiency with panel data models”, Health economics, 7, 415-427
37. Lovell, C. A. K. and J. T. Pastor (1995), “ Units invariant and translation invariant DEA model”, Operations Research Letters, 18(3), 147-151
38. Maddala, G. S. (1983), Limited- Dependent and Qualitative Variable in Econometrics, Cambridge: Cambridge University Press
39. Maddala, G. S. (1987), “ Limited dependent variable models using panel data”, Journal of Human Resources, 22, 307-338
40. Maddala, G. S. (2001), Introduction to Econometrics, 3ed, New York: John Wiley
41. Marsden, K. (1983), “ Links between taxes and economic growth: Some empirical evidence”, World Bank Staff Working Papers, no. 605
42. Martin, R. and M. Fardmanesh (1990), “ Fiscal variables and growth: A cross-sectional analysis”, Public Choice, 64(3), 239-251
43. Mendoza, E. G., G. M. Milesi-Ferretti and P. Asea (1997), “ On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture”, Journal of Public Economics, 66, 99-126
44. Mullen, J. K. and M. Willians (1994), “ Marginal tax rate and state economic growth”, Regional Science and Urban Economics, 24, 687-705
45. Myles, G. D. (1995), Public Economics, Cambridge : Cambridge University Press
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52. Wilson, J. D. (1999), “ Theories of tax competition”, National Tax Journal, 52(2), 269-304
53. Worthington, A. C. (2000), “ Cost efficiency of Australian local government: A comparative analysis of mathematical programming and econometric approaches”, Financial Accountability and Management, 16(3), 201-223
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描述 博士
國立政治大學
財政研究所
86255502
94
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0862555022
資料類型 thesis
dc.contributor.advisor 徐偉初zh_TW
dc.contributor.author (Authors) 王肇蘭zh_TW
dc.contributor.author (Authors) Wang ,Chao Lanen_US
dc.creator (作者) 王肇蘭zh_TW
dc.creator (作者) Wang ,Chao Lanen_US
dc.date (日期) 2005en_US
dc.date.accessioned 18-Sep-2009 11:01:50 (UTC+8)-
dc.date.available 18-Sep-2009 11:01:50 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 11:01:50 (UTC+8)-
dc.identifier (Other Identifiers) G0862555022en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/34730-
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) 86255502zh_TW
dc.description (描述) 94zh_TW
dc.description.abstract (摘要) 人類慾望無窮而資源有限，所以如何將資源做最有效的使用一直是經濟學所追求的課題。有關效率的規範分析中，巴瑞圖最適（Pareto optimality）為接受度最高的準則。基於巴瑞圖效率的觀點，不論是營利組織或非營利組織其經營之基本理念皆是希望以最少的投入獲得最大的產出，因此衡量投入與產出間之相對表現即為效率的評估。非營利組織及公共部門因為有許多產出、投入不易量化，故其效率不易評定。此一情況一直到DEA（Data Envelopment Analysis；資料包絡分析法）發展才逐漸改善。另外，有關DEA的運用幾乎都集中在個別決策單位的效率衡量，將之應用在衡量總體經濟的表現上非常少見。所以論文第肆章是按傳統方式以DEA衡量我國地方政府的效率並分析造成效率差異的原因，第參章則將DEA的概念應用於經濟成長上，探討使經濟成長達到極大化之租稅負擔及租稅結構。又效率的追求為經濟學的主軸，但中央政府的效率目標與地方政府並不相同，由於目標不同，因此彼此所訂的租稅政策亦不相同。本文第伍章試圖提出一理論模型說明中央政府在面對異質地區的垂直外部性下如何有效率的訂定其租稅政策。zh_TW
dc.description.abstract (摘要) The human desires are infinite but resources are scarce. Using resources effectively is the topic of the economics. In efficient analyses, the Pareto optimality is the highest criterion to accept. Based on Pareto efficiency, the basic idea is to obtain the most outputs by the least inputs. Therefore the efficiency measurement is to calculate the relative performance of inputs and outputs. The nonprofit organization and the public agencies have many outputs and inputs not easy to be quantified; hence, their efficiency is not easy to evaluate. This phenomenon doesn’t improve until DEA (Data Envelopment Analysis) was developed. However, the application of DEA concentrates nearly on the efficiency measurement of individual policy-making unit; the application is be rarely used in measuring the performance of the macro-economy. Chapter 4 of this dissertation measures and explains the variation in cost efficiency of the local governments in Taiwan area. Chapter 3 deals with the application the DEA to economic growth, estimating a combination of the tax burden(the ratio of tax revenue to GDP）and the tax structure(the ratio of indirect taxes to direct taxes)which would maximize the rate of growth of GDP of Taiwan. Efficiency is the core of economics, but the national government’s efficient goal is not as same as the local government’s. Because their goals are not consistent, thus the tax policies are different. Chapter 5 attempts to propose a theoretical model to explain how a national or federal government decides its tax policy in the vertical externalities happening in heterogeneous states.en_US
dc.description.tableofcontents 第壹章 緒論 -------------------------------------------- 1
第一節 研究動機及目的 --------------------------------- 1
第二節 研究方法與內容 --------------------------------- 2
第貳章 效率及效率差異分析 ------------------------------- 4
第一節 效率之衡量-------------------------------------- 4
第二節 Tobit model ---------------------------------- 14
第三節 縱橫資料(Panel data)------------------------ -- 15
第四節 Tobit縱橫資料模型(Tobit panel data model) ------ 21
參 考 文 獻 -------------------------------------------- 24
第參章 經濟成長極大化之租稅負擔及租稅結構－台灣實證分析------27
第一節 文獻回顧 --------------------------------------- 27
第二節 理論模型 --------------------------------------- 30
第三節 實證結果 --------------------------------------- 33
第四節 結論 ------------------------------------------- 45
參 考 文 獻 -------------------------------------------- 47
附 錄 單根檢定 ----------------------------------------- 49
第肆章 我國縣市政府成本效率的評估及差異分析------------------50
第一節 文獻回顧 --------------------------------------- 50
第二節 效率評估 --------------------------------------- 54
第三節 效率差異分析 ----------------------------------- 65
第四節 結論 ------------------------------------------ 67
參 考 文 獻 --------------------------------------------- 69
附 錄：84~91年度各縣市政府之整體效率、純技術效率、規模
效率及規模報酬（以一段期間為基準）------------------------- 71
第伍章 異質地區垂直外部性下中央政府之租稅政策--------------- 79
第一節 文獻回顧 --------------------------------------- 80
第二節 模型建立 --------------------------------------- 82
第三節 補助款存在下之租稅政策 --------------------------- 92
第四節 結論 ------------------------------------------- 94
參 考 文 獻 --------------------------------------------- 96
全文參考文獻--------------------------------------------- 97		zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0862555022en_US
dc.subject (關鍵詞) 租稅負擔zh_TW
dc.subject (關鍵詞) 經濟成長zh_TW
dc.subject (關鍵詞) 租稅結構zh_TW
dc.subject (關鍵詞) 成本效率zh_TW
dc.subject (關鍵詞) 資料包絡分析法zh_TW
dc.subject (關鍵詞) 政府效率zh_TW
dc.subject (關鍵詞) Tobit縱橫資料zh_TW
dc.subject (關鍵詞) Tobit隨機效果模型zh_TW
dc.subject (關鍵詞) 垂直外部性zh_TW
dc.subject (關鍵詞) 財政分權zh_TW
dc.subject (關鍵詞) tax burdenen_US
dc.subject (關鍵詞) tax mixen_US
dc.subject (關鍵詞) economic growthen_US
dc.subject (關鍵詞) cost efficiencyen_US
dc.subject (關鍵詞) DEA,en_US
dc.subject (關鍵詞) government efficiencyen_US
dc.subject (關鍵詞) Tobit panel data modelen_US
dc.subject (關鍵詞) Tobit random effect modelen_US
dc.subject (關鍵詞) vertical externalitiesen_US
dc.subject (關鍵詞) fiscal decentralizationen_US
dc.title (題名) 租稅與經濟成長,地方政府財政與技術效率論文集zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、 中文部份：zh_TW
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