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    題名: 稅收政策的非線性效果: 動態追蹤資料分量迴歸之應用
    Nonlinear Effects of Tax Policy: A Dynamic Panel Data Quantile Regression Approach
    作者: 謝易霖
    Xie, Yi-Lin
    貢獻者: 林馨怡
    Lin, Hsin-Yi
    謝易霖
    Xie, Yi-Lin
    關鍵詞: 稅收政策
    非線性
    分量迴歸
    日期: 2025
    上傳時間: 2025-07-01 15:34:28 (UTC+8)
    摘要: 本文運用動態追蹤資料的分量迴歸方法,分析 1980 至 2023 年間 15 個 OECD 國家的資料,探討稅收政策對經濟成長的影響。結果發現,消費稅的調整對經濟成長影響有限,整體變化不大,僅在特定時期呈現順周期現象,可能與其調幅小、且較為漸進式的調整有關。相對而言,資本稅變動則具有較為明顯的順周期特性,經濟成長動力越強勁,其造成的正向效果越大。至於勞動稅的變動,隨著經濟由低成長邁向高成長階段,其影響力會先增強,之後逐漸減弱。概括而言,不同稅制在各種經濟情況下的反應各不相同,顯示稅收政策的效果並非線性,並且其影響程度的變化各有所異。
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    描述: 碩士
    國立政治大學
    經濟學系
    112258008
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0112258008
    資料類型: thesis
    顯示於類別:[經濟學系] 學位論文

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