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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/87874
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87874


    Title: 論投資租稅抵減對投資行為之經濟影響
    Authors: 涂靖銘
    Tu, Jing Ming
    Contributors: 王春源
    Wang, Chun Yuan
    涂靖銘
    Tu, Jing Ming
    Keywords: 財政
    投資租稅
    租稅政策
    經濟體系
    FINANCE
    Date: 1996
    Issue Date: 2016-04-29 09:31:42 (UTC+8)
    Abstract: 投資租稅抵減一直是政府獎勵民間投資之重要政策工具之一,其係透過營所稅之減少,以提高民間投資意願。本文以Lucas、Uzawa等人所建立之結合模行為基礎,期使Hall & Jorgenson之租稅政策分析和Tobin q理論之間互通一貫;然後,分別在封閉經濟體系與開放經濟體系下,對於投資租稅抵減政策作政策性分析,並比較在短期間,暫時性投資抵減與永久性投資抵減對投資之賜機效果,孰大孰小?何者教室合作為一種反景氣循環之政策工具?另外,在長期恆定狀態下,對暫時性投資抵減所可能導致之結果,亦加以探討。
    Reference: 一、中文部份:
    l 王春源,經濟學分析(個體部份) ,民國八十四年, 蘭台出版社。
    2 朱自由,「投資租稅抵減政策之經濟效果━台灣地區製造業之研究」,國立政治大學財政研究所碩士論文,民國七十七年七月。
    3 周濟、游肇宏,「台灣民營製造業投資行為之研究」,中華經濟學會論文集,民國七十三年十一月。
    4 許振明,總體經濟分析,民國入十二年,雙葉書廊。
    5 張慶輝,總體經濟學,民國七十六年,三民書局。
    6 _______,「投資租稅抵減之賦稅面與經濟面效果」,財稅研究,第十七卷第四期,民國七十四年七月, pp.32-52 。
    7 _______,「投資租稅抵減與企業投資行為」,財稅研究,第二十卷第六期,民國七十七年十一月, pp .l -7 。
    8 陳師孟,總體經濟演義,自印。
    9 陳雪萍,「租稅政策影響投資行為之動態分析」,國立政治大學財政研究所碩士論文,民國七十五年,七月。
    10 薛玉枝,「租稅政策與企業投資行為之研究」,國立政治大學財政研究所碩士論文,民國七十二年七月。

    二、英文部份
    I.Abel, A. B., "Dynamic Dffects of Permanent and Temporary Tax Policy In a q Model of Investment," Journal of Monetary
    Economics 9, 1982, pp.353-373
    2. _____ "Empirical Investment Equations: An Integrative Framework," Carnegie-Rochester Conference Series on Public
    Policy 12, 1980, pp.39-91.
    3.Atkinson, A. B. and Stiglitz,1. E., Lectures on Public Economics, England:McGrow-Hill, 1980, ch.5.
    4.Brock, P. L., : "Investment, the Current Account and the Relative Price of Non-traded Goods in a Small open Economy," Journal of
    International Economics 24, 1988, pp.235-253.
    5.Burton, G. M., George, M., Von Furstenberg and Harry, S. W."Expectations, Tobin`s q and Industry Investment," The Journal of
    Finance, Vol 34, No.2, May 1979, pp.549~565.
    6.Chirinko, R. S. , "Business Investment and Tax Policy: A Perspective on Existing Models & Empirical Results," National Tax
    Journal, June 1986, pp.137~155.
    7.Ciccolo, 1. and Fromm, G. "q and the Theory of Investment," Journal of Finance ,May 1979, pp535-547 .
    8.Hall , R. E. "The Dynamic Effects of Finsca Policy in an Economy with Foresight," The Review of Economic Studies, Vo1.38, NO.114, pp.229-244.
    9. Hall, R.E. and Jorgenson, D.W., "Tax Policy and Investment Behavior," American Economic Review 57(3), 1967, pp.391-
    414.
    10. ___________________"Application of the Theory of Optimum Capital Accumlation," ed. by G. Fromm,
    Amstordram:North-Holland, 1971, pp.9-60.
    11. Hayashi , "Tobin`s Marginal q and Average q: A Neroc1assica1 Interpretation," Econometric, Jan, 1982, pp.213-224.
    12.Jorgenson, D. W. , "Capital Theory and Investment Behavior," American Economic Review, May 1963, pp.247-259.
    13. ___________"The Capital Theory of Investment Behavior," in Determinants of Investment Behavior ed. by R. Feber, 1967,
    Columbia University Press.
    14.0tt, A. J. Ott, A.F. and Yoo, J. H., Macroeconomic Theory, New York: McGrow-Hill Book Campany, 1975.
    15.Pererira, A. W."on the Effects of Investment Tax Credit on Economic Efficiency and Growth," Journal of public Economics,
    54~ 1994, pp.436-461.
    16.Sen, p. and Turnovsky, S. 1., "Investment Tax Credit ill an Open Economy," Journal of Public Economics 42, 1994, pp277-299.
    17.Sumner, M.T., "Investment, Q and Taxes," Public Finance Vol 14 No.2,1989, pp.285-293.
    18.Tobin, 1. "A General Equilibrium Approach to Monetary Theory," Journal of Money. Credit and Banking 1, Feb. 1969, pp.15-29.
    19 . Yoshikawa, H. "On the q Theory of Investment," American Economic Review, Sep. 1980, pp.739-743.
    Description: 碩士
    國立政治大學
    財政學系
    83255005
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003103
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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