English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 112721/143689 (78%)
Visitors : 49555433      Online Users : 923
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/140.119/70700


    Title: 我國財政餘額結構性問題分析
    Authors: 羅光達;彭祐宜;韓幸紋
    Contributors: 財政系
    Date: 2014.01
    Issue Date: 2014-10-22 12:30:21 (UTC+8)
    Abstract: 政府財政赤字的發生主要可歸於三大要素,第一是景氣循環所造成的結果,第二是暫時性的短期事件,第三則是結構性與制度性的根本問題。本文的主要目的即在利用歐盟國家(EU)所使用的調整方法,透過適當的估算與調整,將景氣循環因子與短期因子從原始財政收支餘額中加以扣除,進而估算出我國結構性財政餘額。結果發現,我國結構性財政餘額占GDP比重除少數年度為正數外,其餘年度均為負數。意謂著我國財政狀況存在結構性赤字問題。本文進一步探討我國結構性赤字產生原因,歲入方面,以 Kremer et al.(2006)一文為基礎,將結構性賦稅收入的變動因子區分為財政拖累、稅基成長率與經濟成長率不同、立法影響,以及其他因素等4項因素後,發現立法影響是造成賦稅收入成長受限的主要因素。
    Relation: 財稅研究, 43(1), 84-119
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    84-119.pdf4852KbAdobe PDF2740View/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