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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/52141


    Title: 資本市場整合對租稅結構與公共支出之影響---一個政治經濟學的觀點
    Other Titles: Capital Market Integration, Tax Structures, and Public Spending---A Political Economy Perspective
    Authors: 賴育邦
    Contributors: 行政院國家科學委員會
    國立政治大學財政系
    Keywords: 經濟學
    Date: 2013-10
    Issue Date: 2011-11-16 15:11:36 (UTC+8)
    Abstract: 公共政策的形成很難不受政治力量的影響，租稅政策自不例外。本研究將由政治經濟學的角度，探討資本市場整合對租稅結構與公共支出之影響。雖已有不少學者分別由選舉或利益團體的角度分析此議題，但卻少有將兩者予以結合。本研究即試圖將兩者結合，以期能得到較全面的觀照。第一年期計畫將在封閉經濟體系下，建構一個兩階段的賽局。在第一階段，由中位數選民決定所得稅稅率，此稅率適用於所有人。接著在第二階段中，由資本家所組成的利益團體將遊說政策制定者，希望資本所得能享有租稅的優惠待遇。稅收將用於融通公共財。在此架構下，理性的選民在決定所得稅稅率時，便會將利益團體在後續階段的遊說納入考量。此一策略性投票之性質乃本計畫分析的重點。第二年期計畫則將在開放經濟系(指資本可以在國際間移動)的情況下，重新檢視上述兩階段賽局之均衡。資本市場整合後，資本家可投資於國外，此將改變資本家團體所施加的政治壓力，如此一來，中位數選民的決策亦將隨之改變。資本市場整合所產生的諸多政治效果，乃是本計畫的重點所在。本研究試圖為一些紛亂的實證結果，提出一個較為融合的解釋;此外，本研究亦將檢視資本市場整合透過政治因素對社會福利所產生的影響。
    The aim of this study is to analyze the effects of capital market integration on tax structures and public spending from a perspective of political economy. Although a number of researchers have investigated this issue, focusing on either elections or special interest groups, few of them integrate the two elements. By integrating the two elements, this present study seeks to obtain different results. The first-year plan of the project will construct a two-stage game in a closed economy. In stage 1, the median voter chooses the income tax rate, which is imposed on all kinds of income. Then in stage 2, the capitalists will lobby the policymaker for preferential tax treatment on capital income. All tax revenues are financed the provision of public goods. Within this setting, when making his decision, a rational voter will take the distortion of lobbying in the subsequent stage into consideration. Such a property of strategic voting is crucial in our analysis. The second-year plan of the project will re-examine the equilibrium of the two-stage game mentioned above under the framework of open economies, in which capital can move across borders. Capital market integration (CMI) will reduce the capitalists’ downward political pressure, because they can invest overseas. The smaller political pressure from lobbying will change the median voter’s decisions. The political effects arising from CMI is our major concerns. This study attempts to provide an explanation for the existing mixed empirical evidence. In addition, we will investigate the impacts of CMI on social welfare through political effects.
    Relation: 應用研究
    學術補助
    研究期間:10008~ 10107
    研究經費:343仟元
    Source URI: http://grbsearch.stpi.narl.org.tw/GRB/result.jsp?id=1929720&plan_no=NSC100-2410-H004-076-MY2&plan_year=100&projkey=PF10006-0887&target=plan&highStr=*&check=0&pnchDesc=%E8%B3%87%E6%9C%AC%E5%B8%82%E5%A0%B4%E6%95%B4%E5%90%88%E5%B0%8D%E7%A7%9F%E7%A8%85%E7%B5%90%E6%A7%8B%E8%88%87%E5%85%AC%E5%85%B1%E6%94%AF%E5%87%BA%E4%B9%8B%E5%BD%B1%E9%9F%BF---%E4%B8%80%E5%80%8B%E6%94%BF%E6%B2%BB%E7%B6%93%E6%BF%9F%E5%AD%B8%E7%9A%84%E8%A7%80%E9%BB%9E
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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