English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110119/141062 (78%)
Visitors : 46468459      Online Users : 1206
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
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/89666
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89666


    Title: 地方政府間租稅競爭之研究
    Authors: 賴育邦
    Contributors: 林全
    賴育邦
    Date: 1991
    1990
    Issue Date: 2016-05-02 17:03:45 (UTC+8)
    Abstract: 近年來有關租稅競爭的探討,屢見於文獻之中。當地方政府可以自行調整財產稅率時,地方政府為了達成某些特定之政策目的,常以調整稅率為手段,以達其目的。例如,地方政府以追求當地居民福利極大為目的時,會傾向降低財產稅稅率,企圖吸引外地資本流入本區以提升居民之福利。但若所有地方政府皆採同樣政策時,則往往造成租稅競爭的現象。租稅競爭本質上是一種財政外部性,會使得各地區稅率太低,地方公共財供給不足。此現象實肇因於地方政策決定者短視,僅以其轄區為考量範圍,未能放眼全國,做整體性的考量。
    在有關租稅競爭之文獻中,大多數的文獻條針對眾多地區中的某一地方政府來探討,而未考慮地區間互動之關係。因此本論文將建立一個包含兩地區的模型,由此對租稅競爭展開理論上的導引,證明在Nash-Cournot 假設下,單一地區之財政均衡通常無法滿足Parets 效率之條件,並將證明地方稅稅率可能太低,亦可能太高,連帶地,地方公共財亦可能供給過少或太多。此外,將提出解決之道,以改善租稅競爭之弊端。
    Reference: 中文部份:
    1. 石齊平,當代個體經濟理論與應用(台北:三民書局)民國七十五年。
    2. 呂秋文,高等數學(台北:黎明文化事業公司)民國七十六年。
    3. 吳家聲,財政學(台北:三民書局) 民國七十六年。
    4. 趙捷謙,價格理論的基礎(台北:五南圖書公司)民國七十二年
    5. 歐俊男,地方公共部門生產就業決策分析,國立政治大學財政研究所碩士論文民國七十九年。

    外文部份:
    1.Beck.J.H. (1983). "Tax competition, uniform assessment, and the benefit principle" .Journal of Urban Economics 13 .127-46.
    2.Boadway.R.W.& D.E.Wildasin (1984). Public Sector Economics.2nd ed,Boston:Little Brown.
    3. Boskin, M.J. (1973), "Local goverment tax and product competition and the optimal provision of public goods" .Journal of Political Economy 81 .203-10.
    4.Brennan.G.F.& J.M.Buchanan (1980).The Power To Tax .Cambridge:Cambridge University Press.
    5.Crombrugghe,A.D.& H.Tulkens (1990),"On pareto improving commidity tax changes under fiscal competition" .Journal of Public Economics 41.335-50.
    6.Cornes.R.& T.Sandler (1986),The Theory of Externalities ,Public Goods.and Club Goods ,Cambridge:Cambridge University Press.
    7.Friedman.J.W. (1977) .Oligopoly and the Theory of Game .Amsterdam: North-Holland.
    8.Friedman.J.W. (1983) .Oligoply Theory .Cambridge: Cambridge University Press.
    9.Friedman.J.W. (1989) .Game Theory with Application to Economics .New York:Oxford University Press.
    10.Gandolfo.G. (1980),Economic Dynamics: Methods and Models. Amesterdam: North-Holland.
    11.Gordon.R.H. (1983), "An optimal taxation approach to fiscal federalism", Quarterly Journal of Economics 98.567-86.
    12.Mintz.J & H.Tulkens (1986). "Commodity tax competion between member states of a federation:Equilibrium and efficiency".Journal of economics 29.133-72.
    13.Oates.W.E. (1972).Fiscal Federalism .New York: Harcourt Brace Jovanovich.
    14.Oates.W.E.& R.M.Schwab (1988)."Economic competition among jurisdictions :Efficiency enhancing or distortion inducing?".Journal of Public Economics 35 .333-54.
    15.Rosen.H.S. (1988).Public Finance .2nd ed .Illinois: Irwin.
    16.Samuelson, P.A. (1983) .Foundations of Economic Analysis .Enlarged ed. Cambridge:Harvard University Press.
    17.Sydsaeter.K. (1981).Topics in Mathematical Analysis for Economists. London:Academic Press.
    18.Tirole.J. (1988) .The Theory of Industrial Organization.
    19.Varian,H.R. (1984) ,Microeconomic Analysis ,2nd ed ,New York:Norton.
    20.Varian,H.R. (1987), Intermediate Microeconomics ,New York:Norton.
    21.Wildasin,D.E.(1986),Urban Public Finance ,New York: Harwood Academic Publishers.
    22.Wildasin,D.E. (1988) ,"Nash equilibria in models of fiscal competition" ,Journal of Public Economics 35,229-40.
    23.Wildasin,D.E. (1989) ,"InterJurisdictional capital mobility:Fiscal externality and a corrective subsidy".Journal of Urban Economics 25,193-212.
    24.Wilson,J.D. (1985) ,"Optimal properity taxation in the presence of interregional capital mobility",Journal of Urban Economics 17.73-89.
    25. Wilson, J. D. (1986), "A theory of interregional tax copetition",Journal of Urban economics 19,296-315.
    26.Zodrow,G.R.& P.Mieszkowski (1986), "Pigou.Tiebout .property taxation. and the underprovision of local public goods", Journal of Urban Economics 19,356-70.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004963
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2280View/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