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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/54813


    Title: 最適非線型所得稅與內生成長:開放經濟的分析
    Optimal Non-Linear Income Taxation and Endogenous Growth in a Small Open Economy
    Authors: 黃靖華
    Huang, Ching Hua
    Contributors: 賴景昌
    Lai, Ching Chong
    黃靖華
    Huang, Ching Hua
    Keywords: 內生成長模型
    非線型所得稅
    基礎建設
    柏拉圖最適
    Date: 2011
    Issue Date: 2012-10-30 11:47:58 (UTC+8)
    Abstract: 本文主要以Turnovsky (1996)和 Lai and Liao (2012)的模型架構為基礎,在政府基礎建設的支出以所得稅融通之下,建構一個開放經濟的內生成長模型,探討政策當局追求社會福利極大時,如何制定一套最適當的非線型所得稅制。依據本文的分析,可得到以下之結論:

    一、在分權經濟體系的分析下,最適的所得稅尺度應等於基礎建設生產的
    外部性,而課徵所得稅造成的代表性個人決策的扭曲,則由累退的
    所得稅程度來矯正。當政府透過適當的非線型所得稅制矯正了所有分
    權經濟體系決策行為的扭曲,使得總體經濟成長率極大化的同時,也
    保證社會福利水準達極大。

    二、在集權經濟體系的分析下,最適基礎建設的支出佔所得的比例應等於
    基礎建設生產的外部性。再者,經過最適租稅結構的調整後,分權經
    濟體系與集權經濟體系有相同的靜止均衡、總體經濟成長率和社會福
    利水準,表示政府透過非線型所得稅矯正了分權經濟體系決策行為的
    扭曲,使分權經濟體系的福利水準可達至最佳境界的狀態,即
    Pareto 最適。
    Reference: 一、中文部分
    曾憲政 (2005),《國防支出與內生成長:不同融通方式的比較》,台北大學
    經濟學研究所碩士論文。

    康嘉玶 (2006),《維修公共建設是否會引發通貨膨脹及經濟成長?》,輔仁
    大學經濟學研究所碩士論文。

    陳怡甄 (2008),《最適政府支出組成-不完競爭總體模型》,中央大學經濟
    學研究所碩士論文。

    梁炘安 (2009),《內生成長、擁擠性政府支出與最適非線性所得稅》,台灣
    大學經濟學研究所碩士論文。

    賴景昌 (2011) 《總體經濟學》,第三版,台北:雙葉。

    賴景昌 (2010)“如何建構內生成長模型”,未出版講義。

    賴景昌 (2010) “開放經濟的內生成長理論”,未出版講義。


    二、英文部分
    Arrow, K. J. and Kurz, M. (1970), Public Investment, the Rate of Return, and Optimal Fiscal Policy, London: Johns Hopkins University Press.

    Aschauer, D. (1989), “Is the Public Expenditure Productive?” Journal of Monetary Economics 23, 177-200.

    Aronsson, T., and , T. (2004), “Is the Optimal Labor Income Tax Progressive in a Unionized Economy?” The Scandinavian Journal of Economics 106, 661-675.

    Barro, R. J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy 98, 103-125.

    Barro, R. J, and Sala-i-Martin, X. (1992), “Public Finance in Models of Economic Growth,” The Review of Economic Studies 59, 645-661.

    Chen, B. L. (2006), “Economic Growth with an Optimal Public Spending Composition,” Oxford Economic Papers 58, 123-136.

    Diamond, P. (1998), “Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,” The American Economic Review 88, 83-95.

    Dioikitopoulos, E. V. and Kalyvitis, S. (2008), “Public Capital Maintenance and Congestion: Long-Run Growth and Fiscal Policies,” Journal of Economic Dynamics and Control 32, 3760-3779.

    Eicher, T. and Turnovsky, S. J. (2000), “Scale, Congestion and Growth,” Economica 67, 267, 232-256.

    Futagami, K., Morita, Y. and Shibata, A. (1993), “Dynamic Analysis of an Endogenous Growth Model with Public Capital,” The Scandinavian Journal of Economics 95, 607-625.

    Glomm, G. and Ravikumar, B. (1994). “Public Investment in Infrastructure in a Simple Growth Model,” Journal of Economic Dynamic and Control 18, 1173-1187.

    Glomm, G. and Ravikumar, B. (1997). “Productive Government Expenditures and Long-run Growth,” Journal of Economic Dynamic and Control 21, 183-204.

    Gomez, M. A. (2004), “Optimal Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 8, 419-435.

    Greiner, A. (2006), “Progressive Taxation, Public Capital, and Endogenous Growth,” FinanzArchiv 62, 353-366.

    Guo, J. T. and Lansing, K. J. (1998), “Indeterminacy and Stabilization Policy,” Journal of Economic Theory 82, 481-490.

    Irmen, A. and Kuehnel, J. (2009), “Productive Government Expenditure and Economic Growth,” Journal of Economic Surveys 23, 692-733.

    Lai, C. C. and Liao, C. H. (2012), “Optimal Nonlinear Income Taxation with Productive Government Expenditure,” International Review of Economics and Fianace 22, 66-77.

    Lee, J. (1992), “Optimal Size and Composition of Government Spending,” Journal of the Japanese and International Economics 6, 423-439.

    Li, W. and Sarte, P. D. (2004), “Progressive Taxation and Long-Run Growth,” The American Economic Review 94, 1705-1716.

    Park, H. and Philippopoulos, A. (2002), “Dynamics of Taxes, Public Services, and Endogenous Growth,” Macroeconomic Dynamics 6, 187-201.

    Romer, P. M. (1986), “Increasing Returns and Long-Run Growth,” Journal of Political Economy, 1002-1037.

    Slobodyan, S. (2005), “Indeterminacy, Sunspots, and Development Traps,” Journal of Economic Dynamics and Control 29,159-185.

    Solow, R. M. (1956). “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics 70, 65-94.

    Turnovsky, S. J. (1996), “Fiscal Policy, Growth, and Macroeconomic Performance in a Small Open Economy,” Journal of International Economics 40, 41- 66.

    Turnovsky, S. J. (1996a), “Optimal Tax, Debt, and Expenditure Polocies in a Growing Economy,” Journal of Public Economics 60, 21-44.

    Turnovsky, S. J. (1997), “Fiscal Policy in a Growing Economy with Public Capital,” Macroeconomic Dynamics 1, 615-639.

    Turnovsky, S. J. (1999), “Fiscal Policy and Growth in a Small Open Economy with Elastic Labour Supply,” Canadian Journal of Economics 32, 1191-1214.

    Turnovsky, S. J. (2000), “Fiscal Policy, Elastic Labor Supply, and Endogenous Growth,” Journal of Monetary Economics 45, 185-210.

    Ynmarik, S. (2001), “Nonlinear Tax Structure and Endogenous Growth,” The Manchester School 69, 16-30.
    Description: 碩士
    國立政治大學
    經濟學系
    99258027
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099258027
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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