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    政大機構典藏 > 政大學報 > 第51期 > 期刊論文 >  Item 140.119/102437
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/102437


    Title: 租稅政策、價格不確定與私人投資:比較動態分析
    Other Titles: Tax Policy, Price Uncertained and Business Investment: A Comparative-Dynamic Analysis
    Authors: 張慶輝
    Chang, Chiang-huei
    Contributors: 財政所
    Date: 1985-05
    Issue Date: 2016-09-30 13:21:13 (UTC+8)
    Abstract: 本文旨在利用比較動態分析方法,探討營利事業所得稅與獎勵投資辦法對企業投資意願之影響。文中指出:第一、投資扣抵與降低利率除提高廠商最適資本存量之外,尚促使它們儘速實現投資計劃。第二、加速折舊激勵投資的效果非常不顯著,在本質上它只不過是一種遞延稅負的措施而已,由於此種利益終將被未來稅負增加所抵消,廠商根本無意改變投資計劃。第三與最後、降低營利事業所得稅率對私人投資的作用非常不確定,可能增加、不變或甚至減少各期及均衡資本存量。
    Relation: 國立政治大學學報, 51, 37-51
    Data Type: article
    Appears in Collections:[第51期] 期刊論文

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