English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 112721/143689 (78%)
Visitors : 49595991      Online Users : 404
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
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/61300


    Title: 總計畫暨子計畫:運用財政手段進行災害防救財源籌措機制之探討(I)
    Other Titles: Large-Scale Nature Disasters and Public Finance
    Authors: 黃明聖
    Contributors: 國立政治大學財政系
    Keywords: 巨災準備基金;特別統籌分配稅款;災害風險稅;租稅平滑;921地震
    catastrophe reserve funds;risk-based tax;tax smooth;ChiChi Earthquake
    Date: 2005
    Issue Date: 2013-10-11 13:52:45 (UTC+8)
    Abstract: 台灣 921 震災自88 下半至90 年度救災重建預算共計編列2,123億元。以公債融通雖然符合財政理論，但是財源籌措尚未具有誘 因之機制，且無加稅之對策。 本文之初步結論：台灣應成立防救災基金。Petak and Artkisson (1982) 亦曾建議政府可以設置巨災準備基金 (catastrophe reserve
    funds)，以因應巨額政府支出。 防救災基金旣符合國外 (日本、美國) 之經驗，又有理論之基 礎。該基金在短期，可以現成的中央特別統籌分配稅款、災害準 備金直接撥入；在長期，則可以開徵災害風險稅挹注。此舉又可 解決第二預備金之缺失，應是台灣防救災財源籌措可行之道，也 是可以繼續研究之課題。
    In Taiwan, the Government special budget for ChiChi Earthquake re-construction during 1999 to 2001 amounts to 212.3 billion NT dollars. Those expenditures are financed by issuing bonds, which is consistent with public financed theory but is still lack of an incentive mechanism and raise tax program. Petak and Artkisson (1982) suggest that government set up catastrophe reserve funds. In practice, Japan also had this kind of funds. Therefore, this paper suggests the central government establish a catastrophe reserve fund to cope with catastrophe outlay. The sources of fund are available in the short run and hopefully risk-based tax in the long run.
    Relation: 執行期間：9408-9507
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

    Files in This Item:

    File Description SizeFormat
    94-2625-Z-004-003.pdf430KbAdobe PDF2610View/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