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標題: | 資本利得稅之福利分析 The Welfare Analysis of Capital Gains Tax |
作者: | Ke-Rong Lin 林克融 |
指導教授: | 毛慶生(Ching-Sheng Mao) |
關鍵字: | 資本利得稅,租稅負擔,所得分配,資產定價,投資限制, capital gains tax,tax burden,income distribution,asset pricing,investment constraint, |
出版年 : | 2015 |
學位: | 碩士 |
摘要: | 本文以實質景氣循環模型為架構,納入了資產定價與投資限制,試圖讓資產價格的波動對實質經濟變數產生影響。給定政府開支等於某固定比例的產出下,分析資本利得稅分別與勞動所得稅及消費稅的替換關係後,結果發現隨著資本利得稅稅率愈高,社會福利也愈高。而考慮了勞工與資本家之間的所得重分配,當資本利得稅與所得稅有抵換關係,在勞工沒有接受補貼的情況下,資本家的福利會下降而勞工的福利會上升;但在勞工有接受補貼的情況下,結果發現勞工與資本家的福利都上升。亦即,在效率的觀點下,政府理論上應該課徵資本利得稅。 This paper examines the economic and welfare effects of capital gains tax in a productive economy where investment decisions are constrained by the share value of firms. Given that the government budget is balanced each period, with or without lump-sum recourse, I analyze the steady state effects of a swap between capital gains tax and other forms of taxation, including labor income tax and consumption tax. The results indicate that the consumers’ welfare rises with a tax on capital gains in the stock market. This paper also examines the distributional consequence of capital gains tax. In the presence of lump-sum transfers to workers, taxing on capital gains could improve capitalists as well as workers welfare. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17904 |
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顯示於系所單位: | 經濟學系 |
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