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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/70700


    Title: 我國財政餘額結構性問題分析
    Authors: 羅光達;彭祐宜;韓幸紋
    Contributors: 財政系
    Date: 2014.01
    Issue Date: 2014-10-22 12:30:21 (UTC+8)
    Abstract: 政府財政赤字的發生主要可歸於三大要素,第一是景氣循環所造成的結果,第二是暫時性的短期事件,第三則是結構性與制度性的根本問題。本文的主要目的即在利用歐盟國家(EU)所使用的調整方法,透過適當的估算與調整,將景氣循環因子與短期因子從原始財政收支餘額中加以扣除,進而估算出我國結構性財政餘額。結果發現,我國結構性財政餘額占GDP比重除少數年度為正數外,其餘年度均為負數。意謂著我國財政狀況存在結構性赤字問題。本文進一步探討我國結構性赤字產生原因,歲入方面,以 Kremer et al.(2006)一文為基礎,將結構性賦稅收入的變動因子區分為財政拖累、稅基成長率與經濟成長率不同、立法影響,以及其他因素等4項因素後,發現立法影響是造成賦稅收入成長受限的主要因素。
    Relation: 財稅研究, 43(1), 84-119
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

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