English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140891 (78%)
Visitors : 46241883      Online Users : 672
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/32306


    Title: 論癮性商品之消費型態與政府管制
    Authors: 張佳雯
    Contributors: 徐偉初
    張佳雯
    Keywords: 理性上癮
    殊價財
    政府管制
    最適商品稅
    Date: 2003
    Issue Date: 2009-09-14 13:38:03 (UTC+8)
    Abstract: 本研究將針對癮性商品這個主題,分三部分來探討。第一部份討論癮性商品之長期消費型態與影響因素;第二部份討論癮性商品管制政策的方向;第三部份討論考慮癮性商品的最適商品稅。癮性商品的特性為當期該商品的消費數量,會受到其前期消費數量的影響,常見的例子為香菸、酒精與毒品等。論文的第一部份採取理性上癮假設,建立一個代表性消費者的跨期消費模型,採最適控制的方法以導出癮性商品的長期消費途徑。文中也進一步探討各種外在因素如何影響癮性商品的消費。我們得出的結果如下:若有未預料到的癮性商品價格上升,將使癮性商品的長期消費減少。若癮性商品的價格上升是可預料的,則在調整價格前癮性商品的消費會上升;但在調整價格後,癮性商品的消費仍會減少。政府提供較充分的癮性商品資訊,將可減少癮性商品的長期消費。時間偏好率較高者,癮性商品的長期消費會較多。

    當癮性商品具劣價財性質時,消費者的健康風險認知將受扭曲,即使是追求個人的效用極大化的理性消費者,對癮性商品的消費決策仍將偏離個人最適與社會最適。政府適時的干預,將可改善資源配置與提高社會福利水準。 因此,在第二部份中我們將討論癮性商品管制政策的方向。政府可採直接管制,限制消費者每一期的癮性商品消費數量, 或藉由教育、提供資訊來改變個人的健康風險認知;政府也可採間接管制,提供經濟誘因使消費者自行修正對癮性商品的消費,最普遍的方式為租稅制度的調整。決定最適管制原則的因素包括:健康風險認知的扭曲程度、癮性商品存量對個人身心健康的影響、癮性商品存量的影子價格對癮性商品消費的影響、時間偏好率、折舊率,與癮性商品的價格彈性。

    最後我們探討當經濟體系中存在癮性商品時,最適商品稅的課稅原則。在著名的最適商品稅理論 Ramsey rule中,主張商品稅的稅率應與課稅所造成之補償性需求的負面影響成反比。然而由於癮性商品具有跨期消費相關的性質,考慮癮性商品之最適商品稅顯然將更為複雜。本文延續第一部份所建構之代表性消費者的跨期消費模型, 藉由代表跨期間接效用的 Bellman value function,求導政府固定稅收目標下的最適間接稅結構。 根據模型推導所得到的課稅原則如下:當癮性商品存量的影子價格大於零時,代表癮性商品存量的累積將對個人身心健康產生正面影響。此時應對癮性商品及其具效用互補性的一般商品課較低的稅率,並應對其具效用替代性的一般商品課較高的稅率。當癮性商品存量的影子價格小於零時,代表癮性商品存量的累積將對個人身心健康產生負面影響,此時應對癮性商品及其具效用互補性的一般商品課較高的稅率,並應對其具效用替代性的一般商品課較低的稅率。此外,最適租稅稅率的訂定仍須衡量課稅使長期所得下降的幅度、癮性商品存量的影子價格, 與癮性商品存量的價格敏感度等因素。
    Reference: 傅祖壇、劉錦添、簡錦漢與賴文龍(2001),
    "健康風險認知與香菸消費行為-台灣實證研究`,經濟論文,第29卷,第1期, pp.91-118.
    Atkinson, Anthony B. and Joseph E. Stiglitz (1972),
    "The structure of indirect taxation and economic efficiency`, Journal of Public Economics, Vol. 1, pp.97-119.
    Basu, K. (1988),
    "Retrospective choice and merit goods`, Finanzarchiv, Vol. 34, pp.220-225.
    Baumol, William J. and David F. Bradford (1970),
    "Optimal departures from marginal cost pricing`, American Economic Review, Vol. 60, pp.265-283.
    Becker, Gary S.,Michael Grossman and Kevin M. Murphy (1994),
    "An empirical analysis of cigarette addiction`, American Economic Review, Vol. 84, pp.396-418.
    Becker, Gary S. and Kevin M. Murphy (1988),
    "A theory of rational addiction`, The Journal of Political Economy, Vol. 96, pp.675-701.
    Besley, Timothy (1988),
    "A simple model for merit good arguments`, Journal of Public Economics, Vol. 35, pp.371-383.
    Besley, Timothy and Ian Jewitt (1990),
    "Optimal uniform taxation and the structure of consumer preferences`, in G.D.Myles(ed), Measurement and modelling in
    economics, Amsterdam:North-Holland.
    Chaloupka, Frank (1991),
    "Rational addictive behavior and cigarette smoking`, Journal of Political Economy, Vol. 99, pp.722-743.
    Corlett, W.J. and D.C. Hague (1953),
    "Complementarity and the excess burden of taxation`, Review of Economic Studies, Vol. 21, pp.21-30.
    Deaton, Angus (1977),
    "Equity,effciency, and the sturucture of indirect taxation`, Journal of Public Economics, Vol. 8, pp.299-312.
    Diamond, Peter A. and James A. Mirrlees (1973),
    "Aggregate production with consumption externalities`, Quarterly Journal of Economics, Vol. 87, pp.1-24.
    Dixit, Avinash K. (1990),
    Optimization in Economic Theory, New York: Oxford University Press, 2nd ed.
    Dockner, Engelbert J. and Gustav Feichtinger (1993),
    "Cyclical consumption patterns and rational addiction`, American Economic Review, Vol. 83, pp.256-263
    Driskill, Robert and Stephen McCafferty (2000),
    "Monopoly and oligopoly provision of addictive goods`, International Economic Review, Vol. 42, pp. 43-68.
    Goldbaum, David (2000),
    "Life cycle consumption of a harmful and addiction goods`, Economic Inquiry, Vol. 38, pp. 458-469.
    Ebrahimi, Ahmad and Christopher Heady (1988),
    "Tax design and household consumption`, Economic Journal, Vol. 98, pp.83-96.
    Grossman, Michael (1998),
    "The demand for cocaine by young adults: A rational addiction approach`,Journal of Health Economics, Vol. 17,pp.427-475.
    Gruber, Jonathan and Botond koszegi (2002),
    "A theory of government regulation of addiction bads:optimal tax levels and tax incidence for cigarette excise taxation`, NBER Working Paper No.8777.
    Head, J. G. (1966),
    "On merit goods`, Finanzarchiv, Vol. 25, pp.2-5.
    Jou, Jyh-Bang (2001),
    "Environment, Asset Characteristics, and optimal effluent fee`, Environmental and Resource Economics, Vol. 20, pp.27-39.
    Kenkel, Donald S. (1991),
    "Health behavior, health knowledge, and schooling`,Journal of Political Economics, Vol. 99, pp.287-305.
    Kenkel, Donald S. ,Robert R. Reed and Ping Wang (2002),
    "Rational addiction, peer externalities and long run effects of public policy`, NBER Working Paper No.9249.
    Labeaga, Jose M. (1999),
    "A double-hurdle rational addiction model with heterogeneity: Estimating the demand for tobacco`, Journal of Econometrics, Vol. 93, pp. 49-72.
    Musgrave, Richard A. (1959),
    The Theory of Public Finance, New York: Mcgrew-Hill Inc., p15.
    Mirrlees, James (1976),
    "Optimal tax theory: a synthesis`,Journal of Public Economics, vol. 6, pp327-358.
    Orphanides, Athanasios and David Zervos (1995),
    "Rational addiction with learning and regret`,Journal of Political Economy, Vol. 103, pp.739-759.
    Pazner, Elisha A. (1975),
    "Merit wants and the theory of taxation`, Public Finance, Vol. 27, pp.460-472.
    Ramsey, Frank (1927),
    "A contribution to the theory of taxation`, Economic Journal, Vol. 37, pp.47-61.
    Suranovic, Steven M., Robert S. Goldfarb and Thomas C. Leonard (1999),"An economic theory of cigarette addiction`, Journal of Health Economics, Vol. 18, pp.1-29.
    Van, Cuong L. and Lisa Morhaim (2002),
    "Optimal growth models with bounded or unbounded returns: a unifying approach`, Journal of Economic Theory, Vol. 105,
    pp.158-187.
    Viscusi, W.Kip (1985),
    "Are individuals Bayesian decision maker?`, American Economic Review, Vol. 75, pp.381-385.
    Viscusi, W.Kip (1990),
    "Do smokers underestimate risks?`, Journal of Political Economy, Vol. 98, pp.1253-1269.
    Viscusi, W.Kip (1991),
    "Age variations in risk perceptions and smoking decisions`, Review of Economics and Statistics, Vol. 73, pp.577-588.
    Description: 博士
    國立政治大學
    財政研究所
    87255502
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0087255502
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2449View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback