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研究生： 黃蔭基
論文名稱： 租稅改革理論的福利效果分析
指導教授： 林柏生
學位類別： 碩士
Master
系所名稱： 社會科學學院 - 財政學系
Department of Public Finance
論文出版年： 1983
畢業學年度： 71
論文頁數： 58
相關次數： 點閱：160  下載：0 
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    • 第一章：緒論1
    第一節：研究動機與目的1
    第二節：本文架構3
    第二章：最適租稅理論5
    第一節：理論模型的建立5
    第二節：最適租稅法則7
    第三節：有關文獻的回顧9
    第三章：存在定額租稅移轉的租稅改革理論13
    第一節：稅率調整的稅收效果13
    第二節：最高稅率下降的福利效果14
    第三節：有關文獻的回顧及模型穩定性分析18
    第四章：存在政府預算限制的租稅改革理論21
    第一節：基本假設的修正及定義21
    第二節：稅率調整的福利效果22
    第三節：模型穩定性分析31
    第五章：政府其他工具的租稅改革理論35
    第一節：公共財數量的逐漸調整35
    第二節：稅基的逐漸調整40
    第三節：模型穩定性分析44
    第六章：結語及未來研究方向49
    數學附錄51
    參考文獻55

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    E. L: Economic letters.
    I.E.R: International Economic Review.
    J.E.T: Journal of Economic Theory.
    J.I.E: Journal of International Economics.
    J.P.U.E: Journal of Public Economics.
    O.E.P: Oxford Economic Papers.
    R.E.S: Review of Economic Studies.

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