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題名 不確定性下最適公共財之提供
作者 連德宏
貢獻者 吳家恩
連德宏
關鍵詞 不確定性
公共財
uncertainty
public goods
日期 2000
上傳時間 31-三月-2016 15:31:47 (UTC+8)
摘要 P.A.Samuelson 於1954年發表了 " The Pure Theory of Public Expenditure " 一文，為純粹公共財之最適提供條件（ΣMRS＝MRT）做了一個最佳的註解，成為後人討論純粹公共財理論時之比較基礎。然而公共支出與公共收入為一體之兩面，租稅融通方式之不同將影響公共支出之水準。而 A.C. Pigou於1947年就曾提出租稅融通方式之不同，將影響公共支出之水準。亦即當政府採用扭曲性租稅來融通公共財之提供時，將造成效率上之損失，此時應將此社會成本列入為公共財提供之成本，進而修正了公共財提供之最適條件。
參考文獻 Atkinson, A.B. and N.H. Stern, 1974, "Pigou, Taxation and Public Goods," Review of Economics Studies, Vol.41, pp.119-128.
     Atkinson, A.B. and J.E. Stiglitz, 1976, "The Design of Tax Structure: Direct versus Indirect Taxation," Journal of Public Economics, Vol.6, pp.55-75.
     Atkinson, A.B. and J.E. Stiglitz, 1980, Lectures on Public Economics, New York: McGraw-Hill.
     Boadway, R. & M. Keen, 1993, "Public Goods, Self-selection and Optimal Income Taxation," International Economic Review, Vol.34, pp.463-478.
     Christiansen, V., 1993, "A Normative Analysis of Capital Income Taxes in The Presence of Aggregate Risk", The Geneva Papers on Risk and Insurance Theory, Vol.18, pp.55-76.
     Diamond, P.A. & J.A. Mirrlees, 1971, "Optimal Taxation and Public Production I: Production Efficiency", American Economic Review, Vol.61, pp.8-27.
     Diamond, P.A. & J.A. Mirrlees, 1971, "Optimal Taxation and Public Production II:Tax Rules", American Economic Review, Vol.61, pp.261-278.
     Diamond, j. Helms, and J. Mirrlees, 1987, "Optimal Taxation in a Stochastic Economy: A Cobb-Douglas Example," mimeo. , M.I.T.
     Eaton, Jonathan and Harvey Rosen, 1980 December, "Labor supply, Uncertainty, and Efficient Taxation," Journal of Public Economics, Vol.14, pp.365-374.
     Eaton, Jonathan and Harvey Rosen, 1980, "Optimal Redistributive Taxation and Uncertainty," Quarterly Journal of Economics, Vol.95 (2), pp.357-364.
     Eaton, Jonathan and Harvey Rosen, 1980(a) September, "Taxation, Human Capital and Uncertainty," American Economic Review, Vol.70, pp.705-715.
     Hamilton Jonathan H., 1987, "Optimal Wage and Income Taxation with Wage Uncertainty," International Economic Review, Vol.28, pp.373-388.
     Kolm, S.C., 1973, "A Note on Optimum Tax Evasion," Journal of Public Economics, Vol.2, pp.265-270.
     Konishi, H., 1992, "On the Public Good Provision Rule under A Nonlinear Income Tax", Economic Studies Quarterly, Vol.43, pp.97-104.
     Levhari, David and Yoram Weiss, "The Effect of Risk on Investment in Human Capital," American Economic Review, Vol.64, pp.950-963.
     Lundholm Michael, 1992, "Efficient Taxation under Wage Rate Uncertainty," Public Finance / Finances Publigues, Vol.47(2), pp.248-256.
     Mazur Mark J., 1989, "Optimal Linear Taxation with Stochastic Incomes," Public Finance / Finances Publigues, Vol.46, pp.31-50.
     Mirrlees, James A., 1990, "Taxing Uncertain Incomes," Oxford Economic Papers, Vol.42, pp.34-45.
     Pigou, A.C., 1947, Public finance,( Nacmilian, London).
     Russell D. Roberts, 1987, "Financing Public Goods," Journal of Political Economy, Vol.95, no.2, pp.421-437.
     Samuelson, P.A., 1954, "The Pure Theory of Public Expenditure," Review of Economics Statistics, Vol.36, pp.387-389.
     Sandmo, A., 1976,"Optimal Taxation--An Introduction to the Literature," Journal of Public Economics, Vol.6, pp.37-54.
描述 碩士
國立政治大學
財政學系
85255016
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001830
資料類型 thesis
dc.contributor.advisor 吳家恩zh_TW
dc.contributor.author (作者) 連德宏zh_TW
dc.creator (作者) 連德宏zh_TW
dc.date (日期) 2000en_US
dc.date.accessioned 31-三月-2016 15:31:47 (UTC+8)-
dc.date.available 31-三月-2016 15:31:47 (UTC+8)-
dc.date.issued (上傳時間) 31-三月-2016 15:31:47 (UTC+8)-
dc.identifier (其他 識別碼) A2002001830en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/83261-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) 85255016zh_TW
dc.description.abstract (摘要) P.A.Samuelson 於1954年發表了 " The Pure Theory of Public Expenditure " 一文，為純粹公共財之最適提供條件（ΣMRS＝MRT）做了一個最佳的註解，成為後人討論純粹公共財理論時之比較基礎。然而公共支出與公共收入為一體之兩面，租稅融通方式之不同將影響公共支出之水準。而 A.C. Pigou於1947年就曾提出租稅融通方式之不同，將影響公共支出之水準。亦即當政府採用扭曲性租稅來融通公共財之提供時，將造成效率上之損失，此時應將此社會成本列入為公共財提供之成本，進而修正了公共財提供之最適條件。zh_TW
dc.description.tableofcontents 封面頁
     證明書
     致謝詞
     論文摘要
     目錄
     第一章 緒論
     第一節 研究動機與目的
     第二節 研究方法與限制
     第三節 本文架構
     第二章 文獻回顧
     第一節 最適公共財之文獻探討
     第二節 不確定最適工資所得稅文獻探討
     第三節 本章小結
     第三章 人力資本、不確定性之最適課稅以及公共財之最適提供
     第一節 人力資本投資課稅之效果
     第二節 人力資本投資之最適課稅
     第三節 最適公共財之提供
     第四節 本章小結
     第四章 以不同租稅融通公共財
     第一節 以定額稅融通公共財
     第二節 以不確定利息所得稅融通公共財
     第三節 公共財之最適提供水準
     第五章 結論
     參考文獻		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001830en_US
dc.subject (關鍵詞) 不確定性zh_TW
dc.subject (關鍵詞) 公共財zh_TW
dc.subject (關鍵詞) uncertaintyen_US
dc.subject (關鍵詞) public goodsen_US
dc.title (題名) 不確定性下最適公共財之提供zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Atkinson, A.B. and N.H. Stern, 1974, "Pigou, Taxation and Public Goods," Review of Economics Studies, Vol.41, pp.119-128.
     Atkinson, A.B. and J.E. Stiglitz, 1976, "The Design of Tax Structure: Direct versus Indirect Taxation," Journal of Public Economics, Vol.6, pp.55-75.
     Atkinson, A.B. and J.E. Stiglitz, 1980, Lectures on Public Economics, New York: McGraw-Hill.
     Boadway, R. & M. Keen, 1993, "Public Goods, Self-selection and Optimal Income Taxation," International Economic Review, Vol.34, pp.463-478.
     Christiansen, V., 1993, "A Normative Analysis of Capital Income Taxes in The Presence of Aggregate Risk", The Geneva Papers on Risk and Insurance Theory, Vol.18, pp.55-76.
     Diamond, P.A. & J.A. Mirrlees, 1971, "Optimal Taxation and Public Production I: Production Efficiency", American Economic Review, Vol.61, pp.8-27.
     Diamond, P.A. & J.A. Mirrlees, 1971, "Optimal Taxation and Public Production II:Tax Rules", American Economic Review, Vol.61, pp.261-278.
     Diamond, j. Helms, and J. Mirrlees, 1987, "Optimal Taxation in a Stochastic Economy: A Cobb-Douglas Example," mimeo. , M.I.T.
     Eaton, Jonathan and Harvey Rosen, 1980 December, "Labor supply, Uncertainty, and Efficient Taxation," Journal of Public Economics, Vol.14, pp.365-374.
     Eaton, Jonathan and Harvey Rosen, 1980, "Optimal Redistributive Taxation and Uncertainty," Quarterly Journal of Economics, Vol.95 (2), pp.357-364.
     Eaton, Jonathan and Harvey Rosen, 1980(a) September, "Taxation, Human Capital and Uncertainty," American Economic Review, Vol.70, pp.705-715.
     Hamilton Jonathan H., 1987, "Optimal Wage and Income Taxation with Wage Uncertainty," International Economic Review, Vol.28, pp.373-388.
     Kolm, S.C., 1973, "A Note on Optimum Tax Evasion," Journal of Public Economics, Vol.2, pp.265-270.
     Konishi, H., 1992, "On the Public Good Provision Rule under A Nonlinear Income Tax", Economic Studies Quarterly, Vol.43, pp.97-104.
     Levhari, David and Yoram Weiss, "The Effect of Risk on Investment in Human Capital," American Economic Review, Vol.64, pp.950-963.
     Lundholm Michael, 1992, "Efficient Taxation under Wage Rate Uncertainty," Public Finance / Finances Publigues, Vol.47(2), pp.248-256.
     Mazur Mark J., 1989, "Optimal Linear Taxation with Stochastic Incomes," Public Finance / Finances Publigues, Vol.46, pp.31-50.
     Mirrlees, James A., 1990, "Taxing Uncertain Incomes," Oxford Economic Papers, Vol.42, pp.34-45.
     Pigou, A.C., 1947, Public finance,( Nacmilian, London).
     Russell D. Roberts, 1987, "Financing Public Goods," Journal of Political Economy, Vol.95, no.2, pp.421-437.
     Samuelson, P.A., 1954, "The Pure Theory of Public Expenditure," Review of Economics Statistics, Vol.36, pp.387-389.
     Sandmo, A., 1976,"Optimal Taxation--An Introduction to the Literature," Journal of Public Economics, Vol.6, pp.37-54.		zh_TW