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題名 最適非線型所得稅與內生成長:開放經濟的分析
Optimal Non-Linear Income Taxation and Endogenous Growth in a Small Open Economy
作者 黃靖華
Huang, Ching Hua
貢獻者 賴景昌
Lai, Ching Chong
黃靖華
Huang, Ching Hua
關鍵詞 內生成長模型
非線型所得稅
基礎建設
柏拉圖最適
日期 2011
上傳時間 30-Oct-2012 11:47:58 (UTC+8)
摘要 本文主要以Turnovsky (1996)和 Lai and Liao (2012)的模型架構為基礎，在政府基礎建設的支出以所得稅融通之下，建構一個開放經濟的內生成長模型，探討政策當局追求社會福利極大時，如何制定一套最適當的非線型所得稅制。依據本文的分析，可得到以下之結論：\n\n一、在分權經濟體系的分析下，最適的所得稅尺度應等於基礎建設生產的\n 外部性，而課徵所得稅造成的代表性個人決策的扭曲，則由累退的 \n 所得稅程度來矯正。當政府透過適當的非線型所得稅制矯正了所有分\n 權經濟體系決策行為的扭曲，使得總體經濟成長率極大化的同時，也\n 保證社會福利水準達極大。\n \n二、在集權經濟體系的分析下，最適基礎建設的支出佔所得的比例應等於 \n 基礎建設生產的外部性。再者，經過最適租稅結構的調整後，分權經\n 濟體系與集權經濟體系有相同的靜止均衡、總體經濟成長率和社會福\n 利水準，表示政府透過非線型所得稅矯正了分權經濟體系決策行為的\n 扭曲，使分權經濟體系的福利水準可達至最佳境界的狀態，即 \n Pareto 最適。
參考文獻 一、中文部分\n曾憲政 (2005)，《國防支出與內生成長：不同融通方式的比較》，台北大學\n 經濟學研究所碩士論文。\n\n康嘉玶 (2006)，《維修公共建設是否會引發通貨膨脹及經濟成長？》，輔仁 \n 大學經濟學研究所碩士論文。\n\n陳怡甄 (2008)，《最適政府支出組成-不完競爭總體模型》，中央大學經濟 \n 學研究所碩士論文。\n\n梁炘安 (2009)，《內生成長、擁擠性政府支出與最適非線性所得稅》，台灣\n 大學經濟學研究所碩士論文。\n\n賴景昌 (2011) 《總體經濟學》，第三版，台北：雙葉。\n\n賴景昌 (2010)“如何建構內生成長模型”，未出版講義。\n\n賴景昌 (2010) “開放經濟的內生成長理論”，未出版講義。\n\n\n二、英文部分\nArrow, K. J. and Kurz, M. (1970), Public Investment, the Rate of Return, and Optimal Fiscal Policy, London: Johns Hopkins University Press.\n\nAschauer, D. (1989), “Is the Public Expenditure Productive?” Journal of Monetary Economics 23, 177-200. \n\nAronsson, T., and , T. (2004), “Is the Optimal Labor Income Tax Progressive in a Unionized Economy?” The Scandinavian Journal of Economics 106, 661-675. \n\nBarro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy 98, 103-125. \n\nBarro, R. J, and Sala-i-Martin, X. (1992), “Public Finance in Models of Economic Growth,” The Review of Economic Studies 59, 645-661.\n \nChen, B. L. (2006), “Economic Growth with an Optimal Public Spending Composition,” Oxford Economic Papers 58, 123-136.\n\nDiamond, P. (1998), “Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,” The American Economic Review 88, 83-95.\n\nDioikitopoulos, E. V. and Kalyvitis, S. (2008), “Public Capital Maintenance and Congestion: Long-Run Growth and Fiscal Policies,” Journal of Economic Dynamics and Control 32, 3760-3779.\n\nEicher, T. and Turnovsky, S. J. (2000), “Scale, Congestion and Growth,” Economica 67, 267, 232-256.\n \nFutagami, K., Morita, Y. and Shibata, A. (1993), “Dynamic Analysis of an Endogenous Growth Model with Public Capital,” The Scandinavian Journal of Economics 95, 607-625. \n \nGlomm, G. and Ravikumar, B. (1994). “Public Investment in Infrastructure in a Simple Growth Model,” Journal of Economic Dynamic and Control 18, 1173-1187. \n \nGlomm, G. and Ravikumar, B. (1997). “Productive Government Expenditures and Long-run Growth,” Journal of Economic Dynamic and Control 21, 183-204.\n\nGomez, M. A. (2004), “Optimal Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 8, 419-435. \n \nGreiner, A. (2006), “Progressive Taxation, Public Capital, and Endogenous Growth,” FinanzArchiv 62, 353-366.\n\nGuo, J. T. and Lansing, K. J. (1998), “Indeterminacy and Stabilization Policy,” Journal of Economic Theory 82, 481-490.\n\nIrmen, A. and Kuehnel, J. (2009), “Productive Government Expenditure and Economic Growth,” Journal of Economic Surveys 23, 692-733. \n\nLai, C. C. and Liao, C. H. (2012), “Optimal Nonlinear Income Taxation with Productive Government Expenditure,” International Review of Economics and Fianace 22, 66-77.\n\nLee, J. (1992), “Optimal Size and Composition of Government Spending,” Journal of the Japanese and International Economics 6, 423-439.\n\nLi, W. and Sarte, P. D. (2004), “Progressive Taxation and Long-Run Growth,” The American Economic Review 94, 1705-1716.\n\nPark, H. and Philippopoulos, A. (2002), “Dynamics of Taxes, Public Services, and Endogenous Growth,” Macroeconomic Dynamics 6, 187-201.\n\nRomer, P. M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 1002-1037.\n\nSlobodyan, S. (2005), “Indeterminacy, Sunspots, and Development Traps,” Journal of Economic Dynamics and Control 29,159-185.\n\nSolow, R. M. (1956). “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics 70, 65-94.\n\nTurnovsky, S. J. (1996), “Fiscal Policy, Growth, and Macroeconomic Performance in a Small Open Economy,” Journal of International Economics 40, 41- 66.\n\nTurnovsky, S. J. (1996a), “Optimal Tax, Debt, and Expenditure Polocies in a Growing Economy,” Journal of Public Economics 60, 21-44.\n\nTurnovsky, S. J. (1997), “Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 1, 615-639.\n\nTurnovsky, S. J. (1999), “Fiscal Policy and Growth in a Small Open Economy with Elastic Labour Supply,” Canadian Journal of Economics 32, 1191-1214.\n\nTurnovsky, S. J. (2000), “Fiscal Policy, Elastic Labor Supply, and Endogenous Growth,” Journal of Monetary Economics 45, 185-210.\n\nYnmarik, S. (2001), “Nonlinear Tax Structure and Endogenous Growth,” The Manchester School 69, 16-30.
描述 碩士
國立政治大學
經濟學系
99258027
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099258027
資料類型 thesis
dc.contributor.advisor 賴景昌zh_TW
dc.contributor.advisor Lai, Ching Chongen_US
dc.contributor.author (Authors) 黃靖華zh_TW
dc.contributor.author (Authors) Huang, Ching Huaen_US
dc.creator (作者) 黃靖華zh_TW
dc.creator (作者) Huang, Ching Huaen_US
dc.date (日期) 2011en_US
dc.date.accessioned 30-Oct-2012 11:47:58 (UTC+8)-
dc.date.available 30-Oct-2012 11:47:58 (UTC+8)-
dc.date.issued (上傳時間) 30-Oct-2012 11:47:58 (UTC+8)-
dc.identifier (Other Identifiers) G0099258027en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=62289-
dc.description (描述) 碩士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) 99258027zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 本文主要以Turnovsky (1996)和 Lai and Liao (2012)的模型架構為基礎，在政府基礎建設的支出以所得稅融通之下，建構一個開放經濟的內生成長模型，探討政策當局追求社會福利極大時，如何制定一套最適當的非線型所得稅制。依據本文的分析，可得到以下之結論：\n\n一、在分權經濟體系的分析下，最適的所得稅尺度應等於基礎建設生產的\n 外部性，而課徵所得稅造成的代表性個人決策的扭曲，則由累退的 \n 所得稅程度來矯正。當政府透過適當的非線型所得稅制矯正了所有分\n 權經濟體系決策行為的扭曲，使得總體經濟成長率極大化的同時，也\n 保證社會福利水準達極大。\n \n二、在集權經濟體系的分析下，最適基礎建設的支出佔所得的比例應等於 \n 基礎建設生產的外部性。再者，經過最適租稅結構的調整後，分權經\n 濟體系與集權經濟體系有相同的靜止均衡、總體經濟成長率和社會福\n 利水準，表示政府透過非線型所得稅矯正了分權經濟體系決策行為的\n 扭曲，使分權經濟體系的福利水準可達至最佳境界的狀態，即 \n Pareto 最適。zh_TW
dc.description.tableofcontents 誌謝................................I\n本文摘要............................II\n目錄...............................III\n圖目錄..............................IV\n第一章 緒論.........................1\n 第一節 研究動機.....................1\n 第二節 文獻回顧.....................3\n 第三節 本文架構.....................8\n第二章 分權經濟體系的分析..............9\n 第一節 最適化模型...................9\n 第二節 長期均衡的分析................16\n 第三節 福利分析.....................21\n第三章 集權經濟體系的分析 .............26\n 第一節 社會規劃者的行為決策...........26\n 第二節 均衡總體經濟成長的分析..........29\n 第三節 福利的分析...................30\n第四章 結論.........................33\n本文附錄.............................35\n 附錄一............................35\n 附錄二............................37\n 附錄三............................38\n 附錄四............................39\n 附錄五............................42\n參考文獻.............................43zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099258027en_US
dc.subject (關鍵詞) 內生成長模型zh_TW
dc.subject (關鍵詞) 非線型所得稅zh_TW
dc.subject (關鍵詞) 基礎建設zh_TW
dc.subject (關鍵詞) 柏拉圖最適zh_TW
dc.title (題名) 最適非線型所得稅與內生成長:開放經濟的分析zh_TW
dc.title (題名) Optimal Non-Linear Income Taxation and Endogenous Growth in a Small Open Economyen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文部分\n曾憲政 (2005)，《國防支出與內生成長：不同融通方式的比較》，台北大學\n 經濟學研究所碩士論文。\n\n康嘉玶 (2006)，《維修公共建設是否會引發通貨膨脹及經濟成長？》，輔仁 \n 大學經濟學研究所碩士論文。\n\n陳怡甄 (2008)，《最適政府支出組成-不完競爭總體模型》，中央大學經濟 \n 學研究所碩士論文。\n\n梁炘安 (2009)，《內生成長、擁擠性政府支出與最適非線性所得稅》，台灣\n 大學經濟學研究所碩士論文。\n\n賴景昌 (2011) 《總體經濟學》，第三版，台北：雙葉。\n\n賴景昌 (2010)“如何建構內生成長模型”，未出版講義。\n\n賴景昌 (2010) “開放經濟的內生成長理論”，未出版講義。\n\n\n二、英文部分\nArrow, K. J. and Kurz, M. (1970), Public Investment, the Rate of Return, and Optimal Fiscal Policy, London: Johns Hopkins University Press.\n\nAschauer, D. (1989), “Is the Public Expenditure Productive?” Journal of Monetary Economics 23, 177-200. \n\nAronsson, T., and , T. (2004), “Is the Optimal Labor Income Tax Progressive in a Unionized Economy?” The Scandinavian Journal of Economics 106, 661-675. \n\nBarro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy 98, 103-125. \n\nBarro, R. J, and Sala-i-Martin, X. (1992), “Public Finance in Models of Economic Growth,” The Review of Economic Studies 59, 645-661.\n \nChen, B. L. (2006), “Economic Growth with an Optimal Public Spending Composition,” Oxford Economic Papers 58, 123-136.\n\nDiamond, P. (1998), “Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,” The American Economic Review 88, 83-95.\n\nDioikitopoulos, E. V. and Kalyvitis, S. (2008), “Public Capital Maintenance and Congestion: Long-Run Growth and Fiscal Policies,” Journal of Economic Dynamics and Control 32, 3760-3779.\n\nEicher, T. and Turnovsky, S. J. (2000), “Scale, Congestion and Growth,” Economica 67, 267, 232-256.\n \nFutagami, K., Morita, Y. and Shibata, A. (1993), “Dynamic Analysis of an Endogenous Growth Model with Public Capital,” The Scandinavian Journal of Economics 95, 607-625. \n \nGlomm, G. and Ravikumar, B. (1994). “Public Investment in Infrastructure in a Simple Growth Model,” Journal of Economic Dynamic and Control 18, 1173-1187. \n \nGlomm, G. and Ravikumar, B. (1997). “Productive Government Expenditures and Long-run Growth,” Journal of Economic Dynamic and Control 21, 183-204.\n\nGomez, M. A. (2004), “Optimal Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 8, 419-435. \n \nGreiner, A. (2006), “Progressive Taxation, Public Capital, and Endogenous Growth,” FinanzArchiv 62, 353-366.\n\nGuo, J. T. and Lansing, K. J. (1998), “Indeterminacy and Stabilization Policy,” Journal of Economic Theory 82, 481-490.\n\nIrmen, A. and Kuehnel, J. (2009), “Productive Government Expenditure and Economic Growth,” Journal of Economic Surveys 23, 692-733. \n\nLai, C. C. and Liao, C. H. (2012), “Optimal Nonlinear Income Taxation with Productive Government Expenditure,” International Review of Economics and Fianace 22, 66-77.\n\nLee, J. (1992), “Optimal Size and Composition of Government Spending,” Journal of the Japanese and International Economics 6, 423-439.\n\nLi, W. and Sarte, P. D. (2004), “Progressive Taxation and Long-Run Growth,” The American Economic Review 94, 1705-1716.\n\nPark, H. and Philippopoulos, A. (2002), “Dynamics of Taxes, Public Services, and Endogenous Growth,” Macroeconomic Dynamics 6, 187-201.\n\nRomer, P. M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 1002-1037.\n\nSlobodyan, S. (2005), “Indeterminacy, Sunspots, and Development Traps,” Journal of Economic Dynamics and Control 29,159-185.\n\nSolow, R. M. (1956). “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics 70, 65-94.\n\nTurnovsky, S. J. (1996), “Fiscal Policy, Growth, and Macroeconomic Performance in a Small Open Economy,” Journal of International Economics 40, 41- 66.\n\nTurnovsky, S. J. (1996a), “Optimal Tax, Debt, and Expenditure Polocies in a Growing Economy,” Journal of Public Economics 60, 21-44.\n\nTurnovsky, S. J. (1997), “Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 1, 615-639.\n\nTurnovsky, S. J. (1999), “Fiscal Policy and Growth in a Small Open Economy with Elastic Labour Supply,” Canadian Journal of Economics 32, 1191-1214.\n\nTurnovsky, S. J. (2000), “Fiscal Policy, Elastic Labor Supply, and Endogenous Growth,” Journal of Monetary Economics 45, 185-210.\n\nYnmarik, S. (2001), “Nonlinear Tax Structure and Endogenous Growth,” The Manchester School 69, 16-30.zh_TW