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系統識別號 U0002-0107201317035200
中文論文名稱 租稅政策與經濟成長
英文論文名稱 Taxation and Economic growth
校院名稱 淡江大學
系所名稱(中) 產業經濟學系碩士班
系所名稱(英) Department of Industrial Economics
學年度 101
學期 2
出版年 102
研究生中文姓名 梁佑鵬
研究生英文姓名 Yu-Peng Liang
學號 600540479
學位類別 碩士
語文別 中文
口試日期 2013-06-21
論文頁數 34頁
口試委員 指導教授-李順發
委員-洪小文
委員-盧佳慧
中文關鍵字 薪資所得稅  消費稅  資本利得稅  營利事業所得稅  租稅政策  經濟成長 
英文關鍵字 Wage income tax  Consumption tax  Capital income tax  Corporate income tax  Economic growth 
學科別分類
中文摘要 本文建構一個勞動內生化的單部門內生成長模型,探討薪資所得稅、消費稅、資本利得稅及營利事業所得稅對經濟成長率的影響。不論在理論模型或數值分析,我們發現當資本投入份額夠小或折舊率夠大的情況下,薪資所得稅下的經濟成長率大於消費稅下的經濟成長率。
英文摘要 This paper compares tax policies from the perspective of economic growth rate in an endogenous growth model with elastic labor supply. We examine four tax policies: wage income tax, consumption tax, capital income tax and corporate income tax. We find that wage income tax is superior to consumption tax under a small enough capital share or large enough depreciation rate.
論文目次 目 錄

第一章 緒論 1
一. 前言 1
二. 論文架構 3
第二章 文獻回顧 4
第三章 理論模型 10
一. 家計部門 10
二. 廠商 12
三. 政府 13
四. 長期分析 14
(一) 長期均衡條件(四種稅制皆存在) 14
(二) 長期均衡條件(四種稅制獨立存在) 15
(三) 長期均衡休閒解 20
(四) 經濟成長率 27
第四章 數值分析 29
第五章 結論 32

參考文獻 33





圖目錄

圖一:比較消費稅與資本利得稅的休閒大小 22
圖二:比較資本利得稅與薪資所得稅的休閒大小 24
圖三:比較薪資所得稅與消費稅的休閒大小 25
圖四:比較變動實物資本份額(β)下薪資所得稅與消費稅的成長率大小 30
圖五:比較變動折舊率(δ)下薪資所得稅與消費稅的成長率大小 31

表目錄

(表一):數值分析參數值.............................................29
(表二):變動實物資本的投入份額( β ) 下的休閒及經濟成長率.............30
(表三):變動折舊率( δ )下的休閒及經濟成長率..........................31

參考文獻 英文部分:
Barro, R. J. (1991). Government spending in a simple model of endogenous growth. Journal of Political Economy, 98, 103-125.
Burman, L. E., & Randolph, W. C. (1994). Measuring permanent responses to capital-gains tax changes in panel data. The American Economic Review, 794-809.
Barro, R. J. and X. Sala-i-Martin, (2004). Economic Growth. MIT Press, Cambridge, MA.
Chamley, C. (1986). Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica: Journal of the Econometric Society, 607-622.
Chen, B. L. (2007). Factor taxation and labor supply in a dynamic one-sector growth model. Journal of Economic Dynamics and Control, 31, 3941-3964.
Devereux, M. B., & Love, D. R. (1994). The effects of factor taxation in a two-sector model of endogenous growth. Canadian Journal of Economics, 509-536.
Lucas, R. E. (1990). Supply-side economics: An analytical review. Oxford Economic Papers, 42, 293-316.
Lee, Y., & Gordon, R. H. (2005). Tax structure and economic growth. Journal of public economics, 89, 1027-1043.
Lehmus, M. (2011). Labor or consumption taxes? An application with a dynamic general equilibrium model with heterogeneous agents. Economic Modelling, 28, 1984-1992.
Judd, K. L. (1985). Redistributive taxation in a simple perfect foresight model.Journal of public Economics, 28, 59-83.
McGee, M. K. (1989). Alternative transitions to a consumption tax. National Tax Journal, 42, 155-166.
Milesi-Ferretti, G. M., & Roubini, N. (1998). Growth effects of income and consumption taxes. Journal of Money, Credit and Banking, 721-744.
Pecorino, P. (1993). Tax structure and growth in a model with human capital.Journal of public economics, 52, 251-271.
43-56.
Petrucci, A. (2002). Consumption taxation and endogenous growth in a model with new generations. International Tax and Public Finance, 9, 553-566.
Peretto, P. F. (2003). Fiscal policy and long-run growth in R&D-based models with endogenous market structure. Journal of Economic Growth, 8, 325-347.
Romer, P. M. (1986). Increasing returns and long-run growth. The Journal of Political Economy, 1002-1037.
Rebelo, S. T. (1992). Long run policy analysis and long run growth (No. w3325). National Bureau of Economic Research.
Summers, L. H. (1981). Capital taxation and accumulation in a life cycle growth model. The American Economic Review, 71, 533-544.
Stokey, N. L., & Rebelo, S. (1993). Growth effects of flat-rate taxes (No. w4426). National Bureau of Economic Research.
Turnovsky, S. J. (2004). The transitional dynamics of fiscal policy: long-run capital accumulation and growth. Journal of Money, Credit, and Banking, 36, 883-910.
Uhlig, H. F., & Yanagawa, N. (1994). Increasing the capital income tax leads to faster growth (No. 1994-115). Tilburg University, Center for Economic Research.

中文部分:
蕭明福, 陳淑華, & 張俊仁. (2005). 工會, 財政政策與經濟成長: 一個均衡失業的內生成長模型. 經濟論文, 33, 323-350.
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