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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/68905


    Title: 鑄幣稅與通貨膨脹
    Other Titles: Seigniorage and Inflation
    Authors: 黃明聖
    Contributors: 財稅學系
    Keywords: 鑄幣稅;通貨膨脹
    Seigniorage;Inflation;Taiwan
    Date: 1994
    Issue Date: 2014-08-19 09:33:25 (UTC+8)
    Abstract: 本文先敘述鑄幣稅之傳統定義及擴大定義. 並且利用央行之資產負債表及損益表,導出擴 大定義的鑄幣稅構成之成分.結果,財政上的鑄 幣稅只是擴大定義鑄幣稅之一部分.由於鑄幣 稅收彷彿一條拉佛曲線,若欲求鑄幣稅收最大, 將可求得最適的通貨膨脹率.擴大定義的鑄幣 稅,財政上的鑄幣稅及最適通貨膨脹率,都以台 灣之資料計算求取之.Sargent andWallace(1981)認為 預算赤字嚴重時,全仰賴發行公債,可能有時而 窮,赤字最終必將貨幣化.本文則認為我國應該 尚未面臨"有時而窮"之壓力.即使公債已經力竭 ,似亦不應採鑄幣稅,而以採課稅為宜.
    Relation: 行政院國家科學委員會
    計畫編號NSC83-0301-H004-109
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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