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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/90954
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90954


    Title: 競租.管制.隱蔽性賦稅 : 理論與實證
    Authors: 鄭宗松
    Contributors: 徐偉初
    鄭宗松
    Date: 1991
    Issue Date: 2016-05-04 17:14:34 (UTC+8)
    Abstract: 自1920 年代發展的"福利經濟學"認為政府的經濟角色只是在市場失靈( market failure) 時介入,進行經濟管制、補貼等公共政策,以達到社會福利的極大化,政府並不帶任何政治色彩;但事實上,假如政府是中性的工具,都將違反"理性經濟人"的假設;J.E. Alt 和K.A. Chry-Stal ( 1983 pp.28-3U )指出政府的經濟功能包括:生產性、汲取性和保護性的功能。另外, D.Easton 認為“政治是社會價值權威的分配",準此,欲研究政府的公共政策必須考慮政治一一經濟的互動佳,因此本文擬從公共選擇的架構一一先將政治市揚的主要成員(1) 官僚政治(2) 民意代表(立法者) (3) 利益團體定位清楚以探討管制政策的形成及影響,分析政
    Reference: (一)、中文部份
    1 吳美芬:「課稅與健康資訊對菸酒消費需求之影響」,工技學院工程技術研究所碩論文,7 9 年1 2月。
    2 陳佳文:「我國菸酒專賣政策及專賣制度之研究」,政大財政研究所碩士論文, 7 5 年6 月。
    3 .曾巨威,陳麗玟:「菸酒課稅問題之研究」,財政部賦改會編印,7 8 年6 月。
    4 .劉錦堆:「獨佔的福利損失一我國台灣地區資料的驗証」,東吳大學經濟研究所碩士論文, 77 年6 月
    5 .楊仁生譯:「利益團体」,R. H. Salisburg in F.I. Greenstein & N.W.Polsby 主編:非政府的政治學,幼獅文化事業公司編譯, 7 1年1 2 月。
    6 .彭懷恩譯:「官僚政治」,M. V. Nadel & F.E. Rourke in F.I. Greenstein & N. W. Polsby 主編:政府制度與程序,幼獅文化事業公司編譯, 7 1 年1 2 月。
    7 .黃世鑫,宋秀玲,李新仁;「我國國民賦稅負擔之估計」,財政部賦改會編印7 8 年6 月。
    8. 蕭全政:「政治與經濟的整合」,桂冠圖書公司出版民國77 年。

    (二) .英文部份
    <1> Appelbaum, E.& E. Katz, &quot;Seeking rents by setting rents: The political economy of rent seeking&quot;, The Economic Journal 97,1987, pp.685-699.
    <2> Anam. M.& E. Katz, &quot;Rent seeking and second best economics&quot; ,Public Choice 59,1988, pp.215-224.
    <3> Bhagwati, J.N. ,&quot;Lobbying and welfare&quot;, Journal of Public Econol1ics 14,1980,pp.355-363.
    <4> Brock, W.A.& S.P. Magee, &quot;The invisible foot and the waste of nations: redistrbution and economics growth.&quot; in: Colander, D.C. (Eds.) ,Neoclassical Poltical Economy: The Analysis of Rent-Seeking and DUP Activities, Cambridge, Massachusetts: Ballinger,1984,pp.177-186.
    <5> Buchanan, J.M. &quot;Rent seeking and profit seeking&quot;, in: J.M. Buchanan, R. Tollison and G. Tullock(Eds.) :Toward a Theory of the Rent-Seeking Society, Texas A & M University Press, Collage Station,1980,pp.3-15.
    <6> Buchanan, J.M. ,R. Tollison ,G. Tullock (Eds.) :Toward a Theory of the Rent-Seeking Satiet..y , ,Texas A & M University Press, Collage 3tation,1980.
    <7> Corcoran, W.J., &quot;Long-run equilibrium and total expenditures in rent-seeking&quot; ,Public Choice 43,1984,pp.89-94.
    <8> Corcoran, W.J.& G.V. Karels, &quot;Rent-seeking behaviorin the long run&quot;, Public Choice 46,1985,pp.227-246.
    < 9 > Cowlin g , K . & D. C . Mueller, &quot; The social costs of monopoly power&quot;, The Economic Journal 88,I978,pp.727-748.
    <10> Crain, W.M.& R.D. Tollison, &quot;Regulators as an interest group&quot;, in Buchanan, J.I. &R.D. Tollison(Eds.),The Theory of Public Choice-II, University of Michigan,I984,pp.287-304.
    <11> Crew, M.A.& C.K. Rowley, &quot;Toward a public theory of monopoly regulation&quot;, Public Choice 57,1988,pp.49-57.
    <12> Cullis, J.G. ,Microeconomics and the Public Economy: A Defence of Leviathan, New York: Basil Blackwell,I987.
    <13> Downs, A. ,An Economic Theory of Democracy, New York: Harper and Row,1957.
    <14> Fabella R.V., &quot;Monopoly deregulation in the presence of Tollock activities &quot;Public Choice 62,1989, pp.287-293 .
    <15 > Goel, R. K. & P. D. Rich, &quot;On the economic incentives for taking bribes&quot;, Public Choice 51,1989, pp.269-275.
    <16> Gray, C.S.,&quot; Toward a Conceptual Framework for Macroeconomic Evaluation of Public Enterprise Performance in Mixed Economies&quot;, in IMF, Public Enterprise in Mixed fconomies,Washington,D.C.,1984,pp.46-75.
    <17> Higgis, R.S.& R.D. Tollison, &quot;Life among the triangles and trapezoids: notes on the theory of rent-seeking&quot;, in Rowley, C.K. ,R.D. Tollison,& G. Tullock(Eds.) : The Political Economy of Rent Seeking, Kluwer Academic Publishers: Boston,1988,pp.147-157.
    <18> Hillrnan, A.L.& E. Katz, &quot;Hierarchical structure and the social costs of bribes and transfers&quot;, Journal of Public Economics 34,1987,pp. 129-142.
    <19> Johnston, J. ,Econometric Methods, New Delhi; HcGraw-Hill,1984 .
    <20> Kaempfer, W.H.& T.D. Willett, &quot;Combining rent-seeking and public choice theory in the analysis of tarrifs versus quotas&quot;, Public Choice 63,pp.79-86.
    <21> Kreuger, A.O. &quot;The polical economy of rent seeking society&quot;, American Economic Review 64,1974,pp.281-303 .
    <22> Lui, F.T. &quot;An equlibrium queuing model of bribery&quot;, Journal of Politial Economy 93,1985,pp.760-781.
    <23> Mbaku,J.& C.Paul, &quot;Political instability in Africa: A rent seeking approach&quot;, Public Choice 63,1989,pp.63-72.
    <24> McCormick, R.E.& R.D. Tollison, Politicians, Legislation and the Economy, Boston: Masrtinus Nijhoff,1981.
    <25> Olson, M. ,The Logic of Collective Action, Cambridge, Mass.: Harvard University Press 1965.
    <26> Olson,M. ,.T. he Rise and Decline of Nations: Economic Growth, Stagflation, and Social Rigidities, New Haven: Yale University Press,1982.
    <27 > Orzechowski, W. &quot;Economic models of bureaucracy: survey, extensions, and evidence&quot; in T.E. Borcherding, (Eds.),Budgets & Bureaucrates: The Sources of Government Growth, Duke University Press,1977,pp.229-59.
    <28 > Peltzman, S. ,&quot;Toward a more general theory` of regulation&quot;, Journal of Law and Economics 20,1976,pp.322-340.
    <29> Posner, R.A. &quot;The social costs of monopoly and regulation&quot;, Journal of Politial Economy 83,1975,pp.807-827.
    <30> Prest, A.R. , &quot;Implicit Taxes, &quot;in Hanusch, H. ,K.w. Roskamp and J. Wiseman (eds.) ,Public Sector and Political Economy Today, Stuttgart, New York, 1985,pp. 157-170.
    <31 > Rogerson, W.P. &quot;The social costs of monopoly and regulation: A game-theoretic analysis&quot; ,in Rowley , C.K. ,R.D. Tollison,& G. Tullock(Eds.) :The Political Economy of Rent Seeking, Kluwer Academic Publishers:Boston,1988, pp. 65-80.
    <32> Rowley, C.K.& R. Elgin,&quot; Government and its bureaucracy: a bilateral bargaining versus a principal-agent approach&quot;, in Rowley, C.K. ,R.D. Tollison,& G. Tullock(Eds.):The Political Economy of Rent Seeking, Kluwer Academic Publishers: Boston,1988, pp.267-290.
    <33 > Tollison, R.D., &quot;Rent seeking: A survey &quot;,Kyklos 35,1982,pp.575-602.
    <34> Williamson, O .. The Economics of Discretionary Behavior, Chicago.1967.

    貳.統計資料
    1 .「台灣地區菸酒事業統計年報」,台灣省菸酒公賣局,民國78 年。
    2. 「賦稅統計年報,財政部統計處編印」,民國7 9 年。
    3. 「中華民國重要施政統計」,行政院主計處編印,民國7 9 年。
    4 .「中華民國台灣地區社會指標統計」,行政院主計處編印,民國77年。
    5. 「國民所得年刊」,行政院主計處編印,民國78 年。
    6. 「財政統計年報」,財政部設計處編印,民國78 年。
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006200
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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