政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34730
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140891 (78%)
Visitors : 46239495      Online Users : 1017
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
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34730


    Title: 租稅與經濟成長,地方政府財政與技術效率論文集
    Authors: 王肇蘭
    Wang ,Chao Lan
    Contributors: 徐偉初
    王肇蘭
    Wang ,Chao Lan
    Keywords: 租稅負擔
    經濟成長
    租稅結構
    成本效率
    資料包絡分析法
    政府效率
    Tobit縱橫資料
    Tobit隨機效果模型
    垂直外部性
    財政分權
    tax burden
    tax mix
    economic growth
    cost efficiency
    DEA,
    government efficiency
    Tobit panel data model
    Tobit random effect model
    vertical externalities
    fiscal decentralization
    Date: 2005
    Issue Date: 2009-09-18 11:01:50 (UTC+8)
    Abstract: 人類慾望無窮而資源有限，所以如何將資源做最有效的使用一直是經濟學所追求的課題。有關效率的規範分析中，巴瑞圖最適（Pareto optimality）為接受度最高的準則。基於巴瑞圖效率的觀點，不論是營利組織或非營利組織其經營之基本理念皆是希望以最少的投入獲得最大的產出，因此衡量投入與產出間之相對表現即為效率的評估。非營利組織及公共部門因為有許多產出、投入不易量化，故其效率不易評定。此一情況一直到DEA（Data Envelopment Analysis；資料包絡分析法）發展才逐漸改善。另外，有關DEA的運用幾乎都集中在個別決策單位的效率衡量，將之應用在衡量總體經濟的表現上非常少見。所以論文第肆章是按傳統方式以DEA衡量我國地方政府的效率並分析造成效率差異的原因，第參章則將DEA的概念應用於經濟成長上，探討使經濟成長達到極大化之租稅負擔及租稅結構。又效率的追求為經濟學的主軸，但中央政府的效率目標與地方政府並不相同，由於目標不同，因此彼此所訂的租稅政策亦不相同。本文第伍章試圖提出一理論模型說明中央政府在面對異質地區的垂直外部性下如何有效率的訂定其租稅政策。
    The human desires are infinite but resources are scarce. Using resources effectively is the topic of the economics. In efficient analyses, the Pareto optimality is the highest criterion to accept. Based on Pareto efficiency, the basic idea is to obtain the most outputs by the least inputs. Therefore the efficiency measurement is to calculate the relative performance of inputs and outputs. The nonprofit organization and the public agencies have many outputs and inputs not easy to be quantified; hence, their efficiency is not easy to evaluate. This phenomenon doesn’t improve until DEA (Data Envelopment Analysis) was developed. However, the application of DEA concentrates nearly on the efficiency measurement of individual policy-making unit; the application is be rarely used in measuring the performance of the macro-economy. Chapter 4 of this dissertation measures and explains the variation in cost efficiency of the local governments in Taiwan area. Chapter 3 deals with the application the DEA to economic growth, estimating a combination of the tax burden(the ratio of tax revenue to GDP）and the tax structure(the ratio of indirect taxes to direct taxes)which would maximize the rate of growth of GDP of Taiwan. Efficiency is the core of economics, but the national government’s efficient goal is not as same as the local government’s. Because their goals are not consistent, thus the tax policies are different. Chapter 5 attempts to propose a theoretical model to explain how a national or federal government decides its tax policy in the vertical externalities happening in heterogeneous states.
    Reference: 一、 中文部份：
    1. 王健全、麥朝成（1999），產業結構變遷與產業發展策略，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，269-308
    2. 李博文（2000），以DEA模型評估縣市政府開闢財源績效作為補助基準之研究，朝陽大學財務金融研究所碩士論文
    3. 周濟（1999），1980年代以來的總體經濟表現，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，93-130
    4. 孫克難（1999），財政收支與財政改革，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，463-514
    5. 孫克難（2002），台灣租稅結構、有效稅率與經濟成長，《財稅研究》31:3，20-32
    6. 郭秋永（1993），政治參與，幼獅文化事業公司
    7. 陳昌茂（2001），台灣地區中南部鄉鎮市組織特性及其效率評估之研究，國立成功大學都市計劃研究所碩士論文
    8. 章定愃、劉小蘭、尚瑞國（2002），我國各縣市財政支出與經營績效之研究，台灣土地研究，第五期，P.45-66
    9. 張曜麟（1996），台灣地區市發展效率之研究，國立成功大學都市計劃研究所碩士論文
    10. 黃旭男（1993），資料包絡分析法使用程序之研究及其在非營利組織上之應用，國立交通大學管理科學研究所博士論文.
    11. 單驥，科技、人力與技術進步，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，347-388
    12. 楊孟麗（2003），投票意願與經濟不景氣：台灣的情形，選舉研究第十卷，第二期，PP.159~191
    13. 楊雅惠（1999），金融制度與金融改革，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，427-462
    14. 葉萬安（1999），1980年代以前的經濟發展回顧，1980年代以來台灣經濟發展經驗，施建生主編，中華經濟研究院，37-92
    15. 鄭敦仁（1999），政治民主化的經濟意涵，1980年代以來台灣經濟發展經驗， 施建生主編，中華經濟研究院，171-206
    16. 蔣碩傑撰（1984）吳惠林譯，台灣經濟發展的啟示，中華經濟研究院，經濟專論（47）
    17. 鍾智耀（2000），警政預算執行績效對治安改善之影響，中原大學會計學研究所碩士論文
    18. 羅時萬（2000），財政收支與經濟成長：台灣的實證分析，國立政治大學經濟系博士論文
    19. 竇文暉（2000），我國縣市政府組織與職權之研究，國立台灣大學政治研究所碩士論文
    20. 蘇鵬翰（2002），代理成本與壽險公司治理之實證研究，淡江大學保險經營研究所碩士論文
    二、 英文部份：
    1. Afriat, S. N. (1972), “ Efficiency estimation of production functions”, International Economic Review, 13, 568-598
    2. Amemiya, T. (1984), “ Tobit models: a survey”, Journal of Econometrics, 24, 3-61
    3. Baltagi, B. H. (2002), Econometric Analysis of Panel Data,2ed, New York: John Wiley
    4. Banker, R. D., A. Charnes and W. W. Cooper (1984), “ Some models for estimating technical and scale inefficiencies in data envelopment analysis”, Management Science, 30, 1078-1092
    5. Boadway, R. and M. Keen (1994), “ Efficiency and the fiscal gap in federal systems”, Mimeo. Kingston: Queen’ s University
    6. Boadway, R. and M. Keen (1996), “ Efficiency and optimal direction of federal-state transfers”, International Tax and Public Finance, 3, 137-155
    7. Boles, J. N. (1966), “ Efficiency squared-efficiency computation of efficiency index”, Proceedings of the 39th Annual Meeting of the Western Farm Economics Association, 137-142
    8. Branson, J. and C. A. K. Lovell, (2001), “ A growth maximizing tax structure for New Zealand”, International Tax and Policy Finance, 8, 129-146
    9. Charnes, A., W. W. Cooper, A. Y. Lewin and L. M. Seiford (1994), Data Envelopment Analysis: Theory, Methodology and Application, Boston: Kluwer Academic Publisher
    10. Charnes, A. , W. W. Cooper and E. Rhodes (1978), “ Measuring the efficiency of decision making units”, European Journal of Operational Research, 2, 429-444
    11. Coelli, T. J., D. S. Rao and G. E. Battese (1998), An Introduction to Efficiency and Productivity Analysis, Boston: Kluwer Academic Publisher
    12. Dahlby, B. and L. S. Wilson (1994), “ Fiscal capacity, tax effort, and optimal equilization grants”, Canadian Journal of Economics, 27(3), 657-672
    13. Dahlby, B. (1996), “ Fiscal externalities and the design of intergovernment grants”, International Tax and Public Finance, 3, 397-412
    14. Dahlby, B and L. S. Wilson (1998), “ Vertical fiscal externalities and the under-provision of productivity-enhancing activities by state governments”, Mimeo. University of Alberta. Edmonton, Alberta
    15. Dahlby, B. and L. S. Wilson (2003), “ Vertical fiscal externalities in a federation”, Journal of Public Economics, 87, 917-930
    16. De Borger, B., K. Kerstens, W. Moesen and J. Vanneste (1994), “ Explaining difference in productive efficiency: An application to Belgian municipalities”, Public Choice, 80, 339-358
    17. De Borger, B. and K. Kerstens (1996), “ Cost efficiency of Belgian local government: A comparative analysis of FDH, DEA and econometric approaches”, Regional Science and Urban Economics, 26, 145-170
    18. Debreu, G. (1951), “The coefficient of resource utilisation”, Econometrica, 19, 273-292
    19. Drake, L. and R. Simper (2000), “ Productivity estimation and the size-efficiency relationship in English and Welsh police forces: An application of data envelopment analysis and multiple discriminat analysis”, International Review of Law and Economics, 20, 53-73
    20. Engen, E. M. and J. Skinner (1992), “ Fiscal policy and economic growth”, NBER Working Paper, no.4223
    21. Farrell, M. J. (1957), “ The measurement of productive efficiency”, Journal of the Royal Statistical Society, Series A, 253-290
    22. Greene, W. (2001a), “ Estimating econometric models with fixed effects”, manuscript, Department of Economics, Stern School of Business, New York University
    23. Greene, W. (2001b), “ Fixed and random effects in nonlinear models”, manuscript, Department of Economics, Stern School of Business, New York University
    24. Greene, W. (2002), “ The behavior of the fixed effects estimator in nonlinear models, manuscript”, Department of Economics, Stern School of Business, New York University
    25. Greene, W. (2003), “ Fixed effects and bias due to the incidental parameters problem in the Tobit model”, manuscript, Department of Economics, Stern School of Business, New York University
    26. Harberger, A. C. (1964), “ Taxation, resource allocation and welfare”, The Role of Direct and Indirect Taxes in Federal Revenue System, NBER and the Brookings Institution eds., Princeton: Princeton University Press
    27. Hoyt, W. H. (2001), “ Tax policy coordination, vertical externalities and optimal taxation in a system of hierarchical government”, Journal of Urban Economics, 50, 491-516
    28. Hughes A. N. and E. Edwards (2000), “ Leviathan vs. Lilliputian: A data envelopment analysis of government efficiency”, Journal of Regional Science, 40(4), 649-699
    29. Jha, R. (1998), Modern Public Economics, New York: Routledge
    30. Keen, M. (1998), “ Vertical tax externalities in the theory of fiscal federalism”, IMF Staff Papers, 45(3), 454-485
    31. Keen, M. and C. Kotsogiannis (2002), “ Does federalism lead to excessively high taxes？”American Economics Review, 92, 363-370
    32. Keen, M. and C. Kotsogiannis (2004), “ Tax competition in federations and the welfare consequence of decentralization”, Journal of Urban Economics, 56, 397-407
    33. Koester, R. B. and R. C. Kormendi (1989), “ Taxation, aggregate activity and economic growth: Cross-country evidence on some supply-side hypotheses”, Economic Inquiry, 27, 367-386
    34. Koopmans, T. C. (1951), “ An analysis of production as an efficient combination of activities”, in T. C. Koopmans, (Ed.) Activity Analysis of Production and Allocation, Cowles Commission for Research in Economics, Monograph No. 13, New York : Wiley
    35. Kooreman, P. (1994), “ Nursing home care in Netherlands: A nonparametric efficiency analysis”, Journal of Health Economics, 13, 301-316
    36. Linna, M. (1998), “Measuring hospital cost efficiency with panel data models”, Health economics, 7, 415-427
    37. Lovell, C. A. K. and J. T. Pastor (1995), “ Units invariant and translation invariant DEA model”, Operations Research Letters, 18(3), 147-151
    38. Maddala, G. S. (1983), Limited- Dependent and Qualitative Variable in Econometrics, Cambridge: Cambridge University Press
    39. Maddala, G. S. (1987), “ Limited dependent variable models using panel data”, Journal of Human Resources, 22, 307-338
    40. Maddala, G. S. (2001), Introduction to Econometrics, 3ed, New York: John Wiley
    41. Marsden, K. (1983), “ Links between taxes and economic growth: Some empirical evidence”, World Bank Staff Working Papers, no. 605
    42. Martin, R. and M. Fardmanesh (1990), “ Fiscal variables and growth: A cross-sectional analysis”, Public Choice, 64(3), 239-251
    43. Mendoza, E. G., G. M. Milesi-Ferretti and P. Asea (1997), “ On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture”, Journal of Public Economics, 66, 99-126
    44. Mullen, J. K. and M. Willians (1994), “ Marginal tax rate and state economic growth”, Regional Science and Urban Economics, 24, 687-705
    45. Myles, G. D. (1995), Public Economics, Cambridge : Cambridge University Press
    46. Skinner, J. (1987), “ Taxation and output growth: Evidence from Africa countries”, NBER Working Paper, no.2335
    47. Solow, R. (1956), “ A contribution to the theory of economic growth”, Quarterly Journal of Economics, 70(1), 65-94
    48. Tulkens, H. and Vanden Eeckaut, P. (1995), “ Non-parametric efficiency, progress and regress measure for panel data: methodological aspects”, European Journal of Operational Research, 80, 474-499
    49. Vanden Eeckaut, P., H. Tulkens and M. A. Jamar (1993), “ Cost efficiency in Belgian municipalities”, in H.O. Fried, C. A. K. Lovell and S. S. Schmide, The Measurement of Productive Efficiency：Techniques and Applications, New York: Oxford University Press
    50. Wang, P. and C. K. Yip (1992), “ Taxation and economic growth: The case of Taiwan”, American Journal of Economics and Sociology, 51(3), 317-331
    51. Wang, P. and C. K. Yip (1995), “ Macroeconomic effects of factor taxation with endogenous human capital evolution: Theory and evidence”, Southern Economic Journal, 61(3), 803-818
    52. Wilson, J. D. (1999), “ Theories of tax competition”, National Tax Journal, 52(2), 269-304
    53. Worthington, A. C. (2000), “ Cost efficiency of Australian local government: A comparative analysis of mathematical programming and econometric approaches”, Financial Accountability and Management, 16(3), 201-223
    54. Worthington, A. C. and B. E. Dollery (2000), “ Measuring efficiency in local governments’ planning and regulatory function”, Public Productive and Management Review, 23(4), 469-485
    Description: 博士
    國立政治大學
    財政研究所
    86255502
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0862555022
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

    Files in This Item:

    File Description SizeFormat
    502201.pdf44KbAdobe PDF21000View/Open
    502202.pdf96KbAdobe PDF2991View/Open
    502203.pdf131KbAdobe PDF21467View/Open
    502204.pdf102KbAdobe PDF2969View/Open
    502205.pdf104KbAdobe PDF21428View/Open
    502206.pdf354KbAdobe PDF25470View/Open
    502207.pdf388KbAdobe PDF22026View/Open
    502208.pdf502KbAdobe PDF21622View/Open
    502209.pdf334KbAdobe PDF21364View/Open
    502210.pdf119KbAdobe PDF21251View/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