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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/116117

    Title: 序數邊際效用模型分析均一所得稅造成商品數量減少的原因
    Analysis of the Impacts of Flat Income Tax Rate on Consumption Amount in the Ordinal Marginal Utility Model
    Authors: 陳育祥
    Chen, Yu-Hsiang
    Contributors: 林忠正
    Lin, Chung-Cheng
    Chen, Yu-Hsiang
    Keywords: 序數邊際效用分析
    Date: 2018
    Issue Date: 2018-03-02 11:56:31 (UTC+8)
    Abstract: 這篇論文的撰寫目的是要在當前盛行的「極大化序數總效用典範」與林忠正提倡的「序數邊際效用分析法」下,對照式的方式探討課徵均一所得稅導致商品需求量減少的原因。
    The purpose of this paper is to discuss reasons of reduction in demand of goods when a flat income tax is imposed under two different models, the traditional classic of maximum ordinal utility model in contrast to the Lin’s ordinal marginal utility model.
    First of all, we can find three effects making a deduction in demand as a flat income tax imposed on goods in a maximum ordinal utility model, which assumes changes in after-tax income and in income tax rate will directly have an impact on consumer’s preference. These three effects combined to have 19 reasons causing the deduction of demand in goods. In contrast, we can firmly recognize 23 combinations by merely two forces in a general ordinal marginal utility model. As for all reasons of imposing a flat income tax that incur deduction in demand, there might be hundreds of thousands that are not to be easily counted exactly. A Huge difference between maximum ordinal utility model and marginal ordinal utility model is undeniable. Therefore, we see things totally different through two diverse models and construct different points of view.
    Secondly, under new micro selection theory, marginal ordinal utility analysis model, this paper discuses about one reason that might reduce consumption amount by flat income tax rate. This may be caused by two forces, tax that reduces marginal utility of goods and the law of diminishing marginal utility combined. Suppose there is a consumption equilibrium in the beginning. Raising the income tax rate will make the marginal utility of goods reduced and change the status quo, making consumer to buy less since marginal utility is no match with marginal loss of wealth or income. Afterwards, because of the law of diminishing marginal utility, the marginal utility of goods will increase gradually as the consumption amount is declining slowly, making a new equilibrium emerge. The above reasoning is logical and instinctual from human being and should be shown by a normal consumer’s theory. However, this paper shows the opposite. By adopting Lin’s marginal ordinal utility model, this fact can be easily depicted. In other words, this is the first paper that records the reason that imposing a flat income tax will cause a reduction on the amount of consumption. Subsequently, this paper does a contrast to traditional maximum utility model and finds traditional model cannot present this reasoning properly. This paper make it clear what a maximum utility cannot do, though it is prevailing, and what can be done by the new model in the following analysis. One can easily recognize why traditional model is unreasonable and how limited it is, and how reasonable and natural the new model is. The pros of new theory and cons from traditional theory can be shown easily, which proves Lin’s saying “For any model that rooted from micro utility theory, new model is better than traditional one.”
    Finally, this paper focus on the other reason that flat income tax cause a decrease in consumption amount. This result is caused by two forces, increasing marginal loss from larger expenditure and diminishing marginal utility from goods. This example shows us again that traditional model are not able to explain this logical reasoning, but new theory can easily do. Over and over again, this paper proves that new theory is better than old one.
    Reference: 參考文獻
    Allen, R.G.D. (1935) “A Note on the Determinateness of the Utility Function,” Review of Economic Studies, 2, pp. 155-158.
    Bernardelli, H. (1938). “The end of the marginal utility theory?. “Economica, 5(18), 192-212.
    Hicks, J.R. (1939) Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory, Oxford: Clarendon Press.
    Hicks, J.R. and R.G.D. Allen (1934 ) “ A Reconsideration of the Theory of Value, “Economica, NS, 1:52-76, 196-219.
    Jehle, G.A. and P.J. Reny (2011) Advanced Microeconomic Theory, Pearson Education India.
    Johnson, W.E. (1913) “The Pure Theory of Utility Curves,” The Economic Journal, pp. 483-513.
    Lange, O. (1934) “The Determinateness of the Utility Function,” Review of Economic Studies, 1, pp. 218-25.
    Pareto, V.([1909]1971) Manual of Political Economy, New York: Kelley.
    Samuelson, P.A. (1938) “The Numerical Representation of Ordered Classifications and the Concept of Utility,” Review of Economic Studies, 6, pp.65-70.
    Simon, H.A. (1997) “Methodological Foundations of Economics,” Models of Bounded Rationality Volume 3: Empirically Grounded Economic Reason, Cambridge, MA: MIT Press.
    Varian, H.R. (1996) Intermediate Microeconomics: A Modern Approach, W & W Norton.

    林忠正,(2017f),〈經濟學新的跨界十字交叉(A New Cross-Cross)圖形:取代無異曲線圖示的跨界序數邊際效用分析法的新圖示〉,邁向需求理論的再次重建之路:跨界得與失的序數邊際效用分析法(8b),台灣經濟學會研討論文。
    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102255014
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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