dc.contributor.advisor | 楊建成 | zh_TW |
dc.contributor.author (作者) | 許耕維 | zh_TW |
dc.contributor.author (作者) | Hsu,Keng-Wei | en_US |
dc.creator (作者) | 許耕維 | zh_TW |
dc.creator (作者) | Hsu,Keng-Wei | en_US |
dc.date (日期) | 2006 | en_US |
dc.date.accessioned | 18-九月-2009 11:02:16 (UTC+8) | - |
dc.date.available | 18-九月-2009 11:02:16 (UTC+8) | - |
dc.date.issued (上傳時間) | 18-九月-2009 11:02:16 (UTC+8) | - |
dc.identifier (其他 識別碼) | G0882555011 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34733 | - |
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) | 88255501 | zh_TW |
dc.description (描述) | 95 | zh_TW |
dc.description.abstract (摘要) | 第一篇文章係利用Meltzer and Richard (1981)所建構之中位數投票者模型,衡量政府進行所得重分配產生公共基金邊際成本大小。有別於過去研究公共基金邊際成本的文獻,假設租稅制度之現況為任意的或是在最適的均衡下,文章的主要貢獻在利用現存租稅制度本身代表著一個政治均衡的前題,推導出公共基金邊際成本之公式,故可以視為是將實證經濟學的特性應用在規範經濟學的領域之研究。有趣的是公式中以標準化後平均所得與中位數所得差距所衡量的所得不均度,可以用來衡量租稅的效率損失及重分配水準是否足夠。第二篇文章係利用 Laffont and Tirole(1986)的最適廠商管制機制模型,加入Raith(2003)誘因給付契約模型,建構較符合實際社會狀況的雙層不完全資訊模型。文章的貢獻在發現廠商最適管制機制,除Laffont and Tirole(1986)指出受廠商工作努力誘因及資訊淨租之影響外,還受到員工風險厭惡程度、生產成本風險及工作努力邊際負效用增加速度等因素的影響。當生產成本風險愈高,或是員工風險厭惡程度愈大及工作努力邊際效用增加速度愈快,使得廠商與員工間道德冒險的成本愈大時,廠商最適管制機制愈偏向成本加成契約,而非Laffont and Tirole(1986)指出偏向固定價格契約。此結論可廣泛應用於包括國防採購、政府部門與公有、公用事業之管控等問題,例如,航太、軍火、高速鐵路等生產成本風險較高產業,廠商最適管制機制愈偏向成本加成契約;但電力、自來水等生產成本風險較低產業,廠商最適管制機制愈偏向固定價格契約。第三篇文章討論過去文獻未分析的廠商最適利潤稅問題。廠商的實際利潤除有生產技術的差異外,還受員工工作努力及隨機變數等因素的影響。一方面,政府僅能觀察廠商事後利潤,並無法觀察其生產技術差異;另一方面,廠商也無法觀察員工工作努力及隨機變數等,兩者均存在不完全資訊的問題,因此,建構政府與廠商之間,以及廠商與員工之間的雙層不完全資訊架構,分析不同生產技術廠商的最適利潤稅對逆選擇、道德冒險及風險分攤的影響,是一個有趣且重要的課題。本篇發現廠商最適利潤稅有兩種情況,當政府觀察廠商事後利潤不會產生替代效果下,應課徵定額稅(lump-sum taxes);除此之外,若存在逆選擇的問題,透過模擬數值分析結果發現,廠商最適利潤稅邊際稅率與員工風險厭惡程度及生產風險成正比。此外,隨著廠商生產技術愈高,利潤稅邊際稅率則逐漸下降,而且廠商生產技術愈高,不同風險厭惡程度及風險下的利潤稅邊際稅率差異也逐漸減少。當生產技術分配為柏拉圖(Pareto)分配時,最適廠商利潤稅邊際稅率較均等(Uniform)分配及對數常態(Lognormal)分配為低。當工作努力邊際效用與工作努力間為凸函數時,最適廠商利潤稅邊際稅率較兩者間為線性函數時為低。 | zh_TW |
dc.description.tableofcontents | 第一篇 政治經濟均衡和公共基金邊際成本-以Meltzer-Richard之中位數投票者模型為例 1 第1節 前言 1 第2節 Meltzer-Richard 模型 3 第2.1節 模型假設 3 第2.2節 政治均衡之決定 4 第3節 衡量政府進行所得重分配之MCF 5 第3.1節 公式推導 7 第3.2節 與其他均衡之比較 11 第4節 與其他文獻所推導的MCF公式比較 14 第5節 結論 17 參考文獻 18第二篇 雙層不完全資訊下之廠商最適管制機制 22 第1節 前言 22 第2節 文獻回顧 24 第3節 模型架構 29 第4節 最適誘因機制 33 第4.1節 廠商與員工間的不完全資訊模型 33 第4.2節 管制者與廠商間的不完全資訊模型 34 第4.3節 最適線性誘因契約 41 第4.4節 比較靜態分析 44 第5節 無法觀察廠商成本下的最適契約 48 第6節 結論 56 參考文獻 59第三篇 雙層不完全資訊下之最適廠商利潤稅 61 第1節 前言 61 第2節 文獻回顧 63 第3節 模型架構 67 第4節 最適廠商利潤稅 70 第4.1節 廠商與員工間的不完全資訊模型 70 第4.2節 政府與廠商間的不完全資訊模型 72 第4.2.1節 廠商之最適化問題 72 第4.2.2節 政府之最適化問題 75 第4.2.3節 執行問題 83 第4.3節 模擬數值分析 87 第5節 結論 97 參考文獻 99 | zh_TW |
dc.format.extent | 45058 bytes | - |
dc.format.extent | 73965 bytes | - |
dc.format.extent | 100753 bytes | - |
dc.format.extent | 88602 bytes | - |
dc.format.extent | 324460 bytes | - |
dc.format.extent | 60399 bytes | - |
dc.format.extent | 302101 bytes | - |
dc.format.extent | 37308 bytes | - |
dc.format.extent | 297288 bytes | - |
dc.format.extent | 41041 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0882555011 | en_US |
dc.subject (關鍵詞) | 中位數投票者 | zh_TW |
dc.subject (關鍵詞) | 公共基金邊際成本 | zh_TW |
dc.subject (關鍵詞) | 資訊不對稱 | zh_TW |
dc.subject (關鍵詞) | 道德冒險 | zh_TW |
dc.subject (關鍵詞) | 逆選擇 | zh_TW |
dc.subject (關鍵詞) | 風險分攤 | zh_TW |
dc.subject (關鍵詞) | 管制機制 | zh_TW |
dc.subject (關鍵詞) | 利潤稅 | zh_TW |
dc.subject (關鍵詞) | 最適租稅 | zh_TW |
dc.title (題名) | 公共經濟學三篇論文 | zh_TW |
dc.title (題名) | Three Essays on Public Economics | en_US |
dc.type (資料類型) | thesis | en |
dc.relation.reference (參考文獻) | Ahmed, S., Greene, K.V., 2000.Is the median voter a clear-cut winner?: comparing the median voter theory and competing theories in explaining local government spending. Public Choice 105, 208-230. | zh_TW |
dc.relation.reference (參考文獻) | Allgood, S., Snow, A., 1998. The marginal cost of raising tax revenue and redistributing income. Journal of Political Economy 106, 1246-1273. | zh_TW |
dc.relation.reference (參考文獻) | Auerbach, A.J., Hines Jr., J.R., 2001. Taxation and economic efficiency. NBER Working Paper 8181(forthcoming, Handbook of public economics, vol. III). | zh_TW |
dc.relation.reference (參考文獻) | Ballard, C.L., 1988. The marginal efficiency cost of redistribution. American Economic Review 78, 1019-1033. | zh_TW |
dc.relation.reference (參考文獻) | Ballard, C.L., 1991. Marginal efficiency cost calculations for government exhaustive expenditure and for redistribution. Public Finance 46, 177-185. | zh_TW |
dc.relation.reference (參考文獻) | Ballard, C.L., Goddeeris, J.H. 1996. The efficiency cost of redistribution: a review analysis. Public Economics Review 1:2, 33-67. | zh_TW |
dc.relation.reference (參考文獻) | Blue, E.N., Tweeten, L., 1997. The estimation of marginal utility of income for application to agricultural analysis. Agricultural Economics 16, 155-169. | zh_TW |
dc.relation.reference (參考文獻) | Boadway, R., Keen, M., 2000. Redistribution. In: Atkinson A.B., Bourguignon, F., (Eds.), Handbook of income distribution, vol. 1, North-Holland, Amsterdam, pp.677-789. | zh_TW |
dc.relation.reference (參考文獻) | Browning, E.K., Johnson, W.R., 1984. The trade-off between equality and efficiency. Journal of Political Economy 92, 175-203. | zh_TW |
dc.relation.reference (參考文獻) | Buchanan, J.M., Tullock, G., 1962. The calculus of consent. University of Michigan Press, Ann Arbor. | zh_TW |
dc.relation.reference (參考文獻) | Burtless, G., 1987. The work response to a guarantee income: a survey of experimental evidence. In: Munnell A.H., (Ed.), Lessons from the income maintenance experiments, Federal Reserve Bank of Boston Conference Series No. 30, Boston, PP.22-52. | zh_TW |
dc.relation.reference (參考文獻) | Dahlby, B., 1998. Progressive taxation and the social marginal cost of public funds. Journal of Public Economics 67, 105-122. | zh_TW |
dc.relation.reference (參考文獻) | Dahlby, B., Ruggeri, G., 1996. “The marginal cost of redistribution”: comment. Public Finance Quarterly 24, 44-62. | zh_TW |
dc.relation.reference (參考文獻) | Feldstein, M., 1973. On the optimal progressivity of the income tax. Journal of Public Economics 2, 357-376. | zh_TW |
dc.relation.reference (參考文獻) | Feldstein, M., 1997. How big should government be? National Tax Journal 50, 197-213. | zh_TW |
dc.relation.reference (參考文獻) | Harsanyi, J., 1955. Cardinal welfare, individualistic ethics, and interpersonal comparisons of utility. Journal of Political Economy 63, 309-321. | zh_TW |
dc.relation.reference (參考文獻) | Holcombe, R.G., 1989. The median voter model in public choice theory. Public Choice 61, 115-125. | zh_TW |
dc.relation.reference (參考文獻) | Inman, R.P., 1987. Markets, governments, and the “new” political economy. In: Auerbach, A.J., Feldstein, M., (Eds.), Handbook of public economics, vol. II, North-Holland, Amsterdam, PP.647-777. | zh_TW |
dc.relation.reference (參考文獻) | Killingsworth, M., Heckman, J., 1986. Labor supply of women: a survey. In: Ashenfelter, O., Layard, R., (Eds.), Handbook of public economics, vol. I, North-Holland, Amsterdam, pp. 103-204. | zh_TW |
dc.relation.reference (參考文獻) | Krusell, P., Rios-Rull, J-V., 1997. On the size of the U.S. government: Political economy in the neoclassical growth model, mimeo. | zh_TW |
dc.relation.reference (參考文獻) | Krusell, P., Rios-Rull, J-V., 1999. On the size of U.S. government: political economy in the neoclassical growth model. American Economic Review 89, 1156-1181. | zh_TW |
dc.relation.reference (參考文獻) | Mayshar, J., 1991. Taxation with costly administration. Scand. Journal of Economics 93(1), 75-88. | zh_TW |
dc.relation.reference (參考文獻) | Milanovic, B., 2000. The median-voter hypothesis, income inequality, and income redistribution: an empirical test with the required data. European Journal of Political Economy 16, 367-410. | zh_TW |
dc.relation.reference (參考文獻) | Mirrlees, J., 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 48, 175-208. | zh_TW |
dc.relation.reference (參考文獻) | Meltzer, A., Richard, S.F., 1981. A rational theory of the size of government. Journal of Political Economy 89, 914-927. | zh_TW |
dc.relation.reference (參考文獻) | Meltzer, A., Richard, S.F., 1983. Tests of a rational theory of the size of government. Public Choice 41, 403-418. | zh_TW |
dc.relation.reference (參考文獻) | Pencavel, J., 1986. Labor supply of men: a survey. In: Ashenfelter, O., Layard, R., (Eds.), Handbook of public economics, vol. I, North-Holland, Amsterdam, pp. 3-102. | zh_TW |
dc.relation.reference (參考文獻) | Persson, T., Tabellini, G., 1999. Political economics and public finance. NBER Working Paper 7097 (forthcoming, Handbook of public economics, vol. III). | zh_TW |
dc.relation.reference (參考文獻) | Rae, D.W., 1969. Decision-rules and individual values in constitutional choice. American Political Science Review 63, 40-56. | zh_TW |
dc.relation.reference (參考文獻) | Robert, K., 1977. Voting over income tax schedules. Journal of Public Economics 8, 329-340. | zh_TW |
dc.relation.reference (參考文獻) | Romer, T., 1975. Individual welfare, majority voting and the properties of a linear income tax. Journal of Public Economics 7, 163-168. | zh_TW |
dc.relation.reference (參考文獻) | Sandmo, A., 1998. Redistribution and the marginal cost of public funds. Journal of Public Economics 70, 365-382. | zh_TW |
dc.relation.reference (參考文獻) | Tanzi, V., Schuknecht, L., 2000. Public spending in the 20th century. Cambridge University Press, Cambridge. | zh_TW |
dc.relation.reference (參考文獻) | Turnbull, G.K., Mitias, P.M., 1999. The median voter model across levels of government. Public Choice 99, 119-138. | zh_TW |
dc.relation.reference (參考文獻) | 參考文獻 | zh_TW |
dc.relation.reference (參考文獻) | Baron, D.P.; and Besanko, D., (1987). Monitoring, Moral Hazard, Asymmetric Information, and Risk Sharing in Procurement Contracting. Rand Journal of Economics 18, 509-32. | zh_TW |
dc.relation.reference (參考文獻) | Baron, D. P., and Myerson, R., (1982). Regulating a monopolist with unknown costs. Econometrica 50, 911-930. | zh_TW |
dc.relation.reference (參考文獻) | Gibbons, R., (1995). Incentives and careers in organizations. in: Kreps, D.M. and Wallis, K.F., eds., Advances in Economics and Econometrics: theory and applications, Vol.2, 1-35. | zh_TW |
dc.relation.reference (參考文獻) | Guesnerie, R., and Laffont, J. J., (1984). Control of firms under incomplete information. Journal of Public Economics 25, 329-369. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Tirole, J., (1985). Using cost observations to regulate firms. Discussion Paper no. 27. Paris: CERAS, 1984. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Tirole, J., (1986). Using cost observations to regulate firms. Journal of Political Economy 95, 614-641. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Tirole, J., (1993). A theory of incentives in procurement and regulation. Cambridge, MA: MIT Press. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Rochet, J. C., (1998). Regulation of a risk averse firm. Games and Economic Behavior 25, 149-173. | zh_TW |
dc.relation.reference (參考文獻) | Ponssard, J. P., and de Pouvourville, G., (1982). Marches publics et politique industrielle. Paris: Economica. | zh_TW |
dc.relation.reference (參考文獻) | Raith, M., (2003). Competition, risk, and managerial incentives. The American Economic Review 93, 1425-1436. | zh_TW |
dc.relation.reference (參考文獻) | Theilen, B., (2003). Simultaneous moral hazard and adverse selection with risk averse agents. Economics Letters 79, 283-289. | zh_TW |
dc.relation.reference (參考文獻) | 參考文獻 | zh_TW |
dc.relation.reference (參考文獻) | Diamond, P., (1998). Optimal income taxation: an example with a U-shaped pattern of optimal marginal tax rates. American Economic Review 88(1), 83-95. | zh_TW |
dc.relation.reference (參考文獻) | Dahan, M. and Strawczynski, M., (2000). Optimal income taxation: an example with a U-shaped pattern of optimal marginal tax rates. American Economic Review 90(3), 681-686. | zh_TW |
dc.relation.reference (參考文獻) | Dasgupta, P., and Stiglitz, J.E., (1972). On optimal taxation and public production. Review of Economic Studies 39, 87-103. | zh_TW |
dc.relation.reference (參考文獻) | Ebert, U., (1992). A reexamination of the optimal nonlinear income tax. Journal of Public Economics 49(1), 47-73. | zh_TW |
dc.relation.reference (參考文獻) | Gibbons, R., (1995). Incentives and careers in organizations. in: Kreps, D.M. and Wallis, K.F., eds., Advances in Economics and Econometrics: theory and applications 2, 1-35. | zh_TW |
dc.relation.reference (參考文獻) | Harberger, A.C., (1962). The incidence of the corporation income tax. Journal of Political Economy 70, 215-240. | zh_TW |
dc.relation.reference (參考文獻) | Kanbur, R. and Tuomala, M., (1994). Inherent inequality and the optimal graduation of marginal tax rates. Scandinavian Journal of Economics 96(2), 275-282. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Martimort, D., (2002). The theory of incentives: the principal-agent model. Princeton, N.J.: Princeton University Press. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Tirole, J., (1986). Using cost observations to regulate firms. Journal of Political Economy 95, 614-641. | zh_TW |
dc.relation.reference (參考文獻) | Laffont, J. J., and Tirole, J., (1985). Using cost observations to regulate firms. Discussion Paper no. 27. Paris: CERAS, 1984. | zh_TW |
dc.relation.reference (參考文獻) | Leonard, D. and Long, N.G., (1992). Optimal control theory and static optimization ineconomics. Cambridge: Cambridge University Press. | zh_TW |
dc.relation.reference (參考文獻) | Low, H., and Maldoom, D., (2004). Optimal taxation, prudence and risk-sharing. Journal of Public Economics 88, 443-464. | zh_TW |
dc.relation.reference (參考文獻) | Mirrlees, J. A., (1971). An exploration in the theory of optimal income taxation. Review of Economic Studies 38, 175-208. | zh_TW |
dc.relation.reference (參考文獻) | Mirrlees, J. A., (1972). On producer taxation. Review of Economic Studies 39, 105-111. | zh_TW |
dc.relation.reference (參考文獻) | Mirrlees, J. A., (1986). The theory of optimal taxation. In Handbook of Mathematical Economics 3, K. Arrow and M. Intriligator, eds. Amsterdam: North-Holland. | zh_TW |
dc.relation.reference (參考文獻) | Modigliani, F., and Miller, M.H., (1958). The cost of capital, corporation finance and the theory of investment. American Economic Review 48, 261-297. | zh_TW |
dc.relation.reference (參考文獻) | Munk, K.J., (1978). Optimal taxation and pure profit. Scandinavian Journal of Economics 80, 1-19. | zh_TW |
dc.relation.reference (參考文獻) | Myles, G. D., (1995). Public economics. Cambridge: Cambridge University Press. | zh_TW |
dc.relation.reference (參考文獻) | Phelps, E.S., (1986). Profits theory and profits taxation. International Monetary Fund Staff Papers 33(4), 674-696. | zh_TW |
dc.relation.reference (參考文獻) | Raith, M., (2003). Competition, risk, and managerial incentives. American Economic Review 93, 1425-1436. | zh_TW |
dc.relation.reference (參考文獻) | Sadka, E., (1976). On income distribution, incentive effects and optimal income taxation. Review of Economic Studies 42, 261-268. | zh_TW |
dc.relation.reference (參考文獻) | Salani´e, B., (1997). The economics of contracts: primer. Cambridge, Massachusetts London, England. MIT Press. | zh_TW |
dc.relation.reference (參考文獻) | Salani´e, B., (2003). The economics of taxation. Cambridge, Massachusetts London, England. MIT Press. | zh_TW |
dc.relation.reference (參考文獻) | Seade, J. K., (1977). On the shape of optimal tax schedules. Journal of Public Economics 7, 203-236. | zh_TW |
dc.relation.reference (參考文獻) | Seade, J. K., (1982). On the sign of the optimun marginal income tax. Review of Economic Studies 49(4), 637-643. | zh_TW |
dc.relation.reference (參考文獻) | Stiglitz, J.E., (1969). A re-examination of the Modigliani-Miller Theorem. American Economic Review 59, 784-793. | zh_TW |
dc.relation.reference (參考文獻) | Stiglitz, J.E., (1974). On the irrelevance of corporate financial policy. American Economic Review 64, 851-866. | zh_TW |
dc.relation.reference (參考文獻) | Strawczynski, M., (1998). Social insurance and the optimum piecewise linear income tax. Journal of Public Economics 69, 371-388. | zh_TW |
dc.relation.reference (參考文獻) | Tuomala, M., (1984a). On the optimal income taxation: some further numerical results. Journal of Public Economics 23(3), 351-366. | zh_TW |
dc.relation.reference (參考文獻) | Tuomala, M., (1984b). Optimal degree of progressivity under income uncertainty. Scandinavian Journal of Economics 86, 184-193. | zh_TW |
dc.relation.reference (參考文獻) | Tuomala, M., (1990). Optimal income tax and redistribution. Oxford: Clarendon Press. | zh_TW |
dc.relation.reference (參考文獻) | Varian , H., (1980). Redistributive taxation as social insurance. Journal of Public Economics 14, 49-68. | zh_TW |