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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 毛慶生(Ching-Sheng Mao) | |
dc.contributor.author | Ke-Rong Lin | en |
dc.contributor.author | 林克融 | zh_TW |
dc.date.accessioned | 2021-06-08T00:45:51Z | - |
dc.date.copyright | 2015-08-04 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-07-31 | |
dc.identifier.citation | 蔡宜展(2001),「兩稅合一之總體經濟分析」,國立台灣大學經濟學研究所碩士論文
楊紹銓(2010),「資本利得稅之總體經濟分析」,國立台灣大學經濟學研究所碩士論文 Chamley, Christophe,(1986). “Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives,”Econometrica, 1986,54(3), pp. 607–622. Judd, Kenneth L., (1986). 'Redistributive taxation in a simple perfect foresight model,' Journal of Public Economics, Elsevier, vol. 28(1), pages 59-83, October. Thomas F. Cooley and Gary D. Hansen,(1992). Tax Distortions in a Neoclassical Monetary Economy,' with Thomas F. Cooley, Journal of Economic Theory 58, December 1992, pp. 290-316. Jermann, Urban, (1998). Asset pricing in production economies. Journal of Monetary Economics 41, 257–275. item Aytek Malkhozov and Maral Shamloo, (2010)Asset Prices in Affine Real Business Cycle Models, working paper item Marika Santoro and Chao Wei(2011).Taxation, Investment, and Asset Pricing. Review of Economic Dynamics, 2011, 14(3), pp. 443-454. Marika Santoro and Chao Wei(2013).The Marginal Welfare Cost of Capital Taxation: Discounting Matters. Journal of Economic Dynamics and Control, 2013, 37(4), pp. 897-909. Chen, Been-Lon and Chia-Hui Lu (2014), 'Optimal Capital Taxation in A Neoclassical Growth Model,' Journal of Public Economic Theory, forthcoming | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17904 | - |
dc.description.abstract | 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。 | zh_TW |
dc.description.abstract | 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. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:45:51Z (GMT). No. of bitstreams: 1 ntu-104-R02323052-1.pdf: 1903881 bytes, checksum: 04e497b5396a92bf0a167fcc6f2d4094 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 誌謝 i
摘要 ii ABSTRACT iii 1 緒論 1 2 僅考慮課徵資本利得稅的經濟環境 3 2.1 無投資限制式 3 2.2 有投資限制式 7 3 政策搭配15 3.1 資本利得稅v.s. 勞動所得稅 15 3.2 資本利得稅v.s. 消費稅 18 4 所得分配22 4.1 存在定額補貼 24 4.2 存在定額稅淨額 25 4.3 不存在定額稅淨額 27 5 結論 29 參考文獻 31 附錄32 | |
dc.language.iso | zh-TW | |
dc.title | 資本利得稅之福利分析 | zh_TW |
dc.title | The Welfare Analysis of Capital Gains Tax | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 吳聰敏,蔡宜展 | |
dc.subject.keyword | 資本利得稅,租稅負擔,所得分配,資產定價,投資限制, | zh_TW |
dc.subject.keyword | capital gains tax,tax burden,income distribution,asset pricing,investment constraint, | en |
dc.relation.page | 34 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2015-07-31 | |
dc.contributor.author-college | 社會科學院 | zh_TW |
dc.contributor.author-dept | 經濟學研究所 | zh_TW |
顯示於系所單位: | 經濟學系 |
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