Jellal and Zenou (2000) 以新興凱因斯學派的效率工資理論為基礎架構，探討知識累積對勞動市場的影響，他們認為勞工的努力可對其自身的知識帶來累積的效果，該效果不僅可以提升自身的工作效率，也可增加廠商的生產。本文透過Jellal and Zenou (2000) 的生產函數設計，並藉由建構一個知識累積與資本累積互動關係下的效率工資模型，來研究政府政策對知識的累積以及知識邊際產值的影響。

    本文的研究獲致下列結論：

一、當生產函數考量了知識累積的效果時，稅率的提高，會使得長期的效率工資水準下降，而稅率的提高會降低知識邊際產值，但對知識累積卻沒有影響。

二、當生產函數考量了知識累積的效果時，政府提高失業津貼的行為，對長期的效率工資與知識累積均不會造成影響。

三、當生產函數考量了知識累積的效果時，投資租稅減免的提高，會使得長期的效率工資水準增加，對知識邊際產值提高但對知識累積卻沒有影響。

This thesis incorporates both knowledge accumulation and capital accumulation into an efficiency wage model. Three main results emerge from our analysis. Firstly, in rise in the payroll tax rate leads to a negative effect on long-run efficiency wages and no effect on knowledge accumulation. Secondly, a rise in unemployment benefits generates zero effect on efficiency wages and knowledge accumulation. Thirdly, a rise in the tax credit of investment leads to a positive effect on long-run efficiency wages and leaves knowledge accumulation unaffected.

目錄

第一章  緒論…………………………………………………………………1
第一節  研究動機………………………………………………………1
    第二節  本文架構………………………………………………………4

第二章  文獻回顧……………………………………………………………5

第三章  模型架構……………………………………………………………9
    第一節  勞動供給者的決策行為………………………………………9
    第二節  廠商的決策行為……………………………………………..12
    第三節  政府的決策行為……………………………………………..16

第四章  政策效果…………………………………………………………..17
    第一節  政府提高廠商的工資稅稅率………………………………..24
    第二節  政府提高失業津貼…………………………………………..28
    第三節  政府提高租稅的投資抵減…………………………………..31

第五章  結語………………………………………………………………..34
附錄一………………………………………………………………………..35
附錄二………………………………………………………………………..37
附錄三………………………………………………………………………..41
附錄四………………………………………………………………………..43
參考文獻……………………………………………………………………..50
圖目錄
頁次
圖一 經濟體系的動態特……………………………………………………23
圖二 政府提高廠商的工資稅稅率，相關經濟變數的調整路徑…………24
圖三 政府提高失業津貼，相關經濟變數的調整路徑……………………28
圖四 政府提高投資的租稅減免，相關經濟變數的調整路徑……………31

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