| dc.contributor.advisor | 張文雅 | zh_TW |
| dc.contributor.advisor | Chang, Wen Ya | en_US |
| dc.contributor.author (Authors) | 李國豪 | zh_TW |
| dc.contributor.author (Authors) | Lee, Kuo Hao | en_US |
| dc.creator (作者) | 李國豪 | zh_TW |
| dc.creator (作者) | Lee, Kuo Hao | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 9-Dec-2010 14:52:49 (UTC+8) | - |
| dc.date.available | 9-Dec-2010 14:52:49 (UTC+8) | - |
| dc.date.issued (上傳時間) | 9-Dec-2010 14:52:49 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0922585051 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49966 | - |
| dc.description (描述) | 博士 | 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 (描述) | 92258505 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本論文在實質與貨幣內生成長模型中探討政府租稅的效果,而其中又以稅制改革政策為主角。 在第二章中,我們將內生生育率的概念引入了Romer (1986)的實質經濟成長模型,並說明當政府在維持稅收中立的原則下將所得稅制轉換為消費稅制時,將可能對經濟成長與社會福利有所傷害。而後我們也提供了一些數值模擬以支持我們的論點。至於第三章,我們將勞動供給內生的概念引入一個有預付現金限制(Cash-in-Advance)的貨幣經濟成模型,在本章中我們得到了所謂「Mundell-Tobin Effect」與「消費稅中立性」的成立與否,將取決於政府稅收的用途;接著我們把焦點放在資本的生產外部性與消費稅所造成的扭曲上並導出最適貨幣政策;最後,在維持政府的支出水準下,我們得到將消費稅制轉換為通膨稅制時,將對經濟成長有正面的效果。 | zh_TW |
| dc.description.abstract (摘要) | The dissertation provides a theoretical framework to investigate the effects of tax policies, especially the tax reform, in real and monetary models of endogenous growth. In Chapter 2, by shedding light on the endogenous fertility choice, we set up a simple Romer (1986)-type endogenous growth model and show that, in a departure from the existing literature, a switch from a decrease in income tax rate to an increase in consumption tax rate so as to ensure a revenue-neutrality could be harmful, rather than favorable, to both growth and welfare. In addition, we also conduct a simple numerical analysis to investigate the conditions in which the negative effect on growth and welfare occurs.As to the monetary model, an endogenous growth model with endogenous labor-leisure choice and cash-in-advance (CIA) constraint which is only imposed on consumption is established in Chapter 3. Through the model, we found that the Mundell-Tobin effect and the validity of consumption tax neutrality depend on the usages of tax revenue. Next, focusing on the distortions due to the production externality of capital and consumption tax, the optimal monetary policy is also derived. Finally, we show that a switch from consumption taxation to inflation taxation to finance a given stream of government expenditure, namely tax switch, enhances economic growth through the increase in labor supply in a CIA economy and the qualitative equivalence between MIU and CIA approaches is still valid. | en_US |
| dc.description.tableofcontents | Abstract iChapter 1 Introduction 1 Reference 9Chapter 2 The Long-Run Growth and Welfare Effects of Tax Reform with Endogenous Fertility 132.1 Introduction 132.2 The Model 162.3 Equilibrium Analysis 192.4 The Steady-State Effects of Tax Reform 22 2.5 Welfare Analysis 25 2.6 Numerical Analysis 27 2.7 Concluding Remarks 292.8 Future Extensions 30 Appendix 31 Figures and Tables 32References 35Chapter 3 Consumption Tax, Seigniorage Tax, and Tax Switch Policy in aCash-in-Advance Economy of Endogenous Growth 383.1 Introduction 383.2 The Analytical Framework 433.2.1 Government 433.2.2 Household-Producer 443.2.3 Competitive Dynamic Equilibrium 463.3 The Steady-State Effects of Tax Policies 493.4 The Optimal Monetary Policy 533.5 Tax Switch 563.6 Concluding Remarks and Future Extensions 59 Appendix A 61 Appendix B 64 Figures 66 References 68Chapter 4 Conclusions 72 References 74 | zh_TW |
| dc.format.extent | 386559 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0922585051 | en_US |
| dc.subject (關鍵詞) | 稅制改革 | zh_TW |
| dc.subject (關鍵詞) | 內生成長 | zh_TW |
| dc.subject (關鍵詞) | 生育率 | zh_TW |
| dc.subject (關鍵詞) | 預付現金 | zh_TW |
| dc.subject (關鍵詞) | Tax Reform | en_US |
| dc.subject (關鍵詞) | Endogenous Growth | en_US |
| dc.subject (關鍵詞) | Fertility Rate | en_US |
| dc.subject (關鍵詞) | Cash-in-Advance | en_US |
| dc.title (題名) | 實質與貨幣內生成長模型的稅制改革政策 | zh_TW |
| dc.title (題名) | Tax reform policies in real and monetary models of endogenous growth | en_US |
| dc.type (資料類型) | thesis | en |
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