提要

本文主要目的在探討「賦稅式所得政策」（Tax-Based Incomes Policy簡稱TIP）是否值得做為一反物價膨脹的工具。全文共七章十七節，漸次闡明TIP理論，其反物價膨脹的效果，以及可能的採行成本。茲就各章內容略述如下：

第一章緒論：主要說明本文的研究動機、範圍與目的，並對本文內容做一簡述。

第二章為TIP的基本介紹，共分三節；第一節述明TIP是因停滯膨脹困境的持續與傳統凱恩斯學派理論的被摒棄而產生；第二節論述TIP理論的一個前題，認為人類追求自利的天性與不完全競爭市場的存在是形成物價不易下降的基本原因，若能針對真正促成物價膨脹的經濟個體，課以租稅則可收事半功倍的反物價膨脹效果；第三節介紹TIP理論的種類與內容，分就工資與利潤兩類的管制措施說明之，工資方面有雇主負擔TIP稅負或受雇者負擔TIP稅負兩種，其下又有給予租稅獎勵或懲罰，連續或者二分式等類型劃分。在利潤方面則介紹三種不同的主張：①放任利潤的變動②個別廠商為基礎的管制③整體廠商為基礎的管制。

第三章分析TIP對工資水準的影嚮。第一節運用靜態的局部均衡分析法，分別就各種不同假設與其種類探討雇主型TIP的效果而得TIP可降低工資率的結論，但筆者認為TIP效果應屬動態分析為宜。第二節則為補足上述模型限於靜態局部均衡分析的缺憾，將之擴展為動態的一般均衡模型分析。先介紹Kotowitz & Portes( K—P )模型以及Lathan & Peel(L—P)的修正模型，再加以筆者的比較與評論，認為TIP必對症下藥，而後可收反物價膨脹效果。第三節則分析受雇者TIP對工資所產生的所得與代替效果，顯示出獎賞型TIP較慫罰型TIP更能達到降低工資增加率的目標。

第四章分析TIP對物價水準的影嚮。第一節探討TIP稅負轉嫁的問題，首先對於TIP稅負不會轉嫁的觀點加以評述，認為TIP是否會轉嫁並無定論，進而闡明TIP確實發生轉嫁情況對物價的影嚮，並提出幾點防止轉嫁的建議；第二節探討利用租稅誘因管制利潤，就應否管制以及管制的基礎加以評述，提出以整體廠商管制為基礎的主張。第三節分析TIP做為反物價膨脹工具的地位，分就三位學者的見解論述，筆者次以供需圖形，說明TIP應用以配合財政政策與貨幣政策，以減少失業為主要功用，而以控制物價膨脹為副的目標，因此而居於輔助地位。

第五章探討採用TIP理論可能發生的副作用。第一節就資源配置扭曲作用分析，說明由於TIP干擾工資率，將影嚮勞動資源的有效配置，產生以低級技術勞工代替高級技術勞工，及以負債代替資本的不良後果。第二節則討論TIP的公平性，包括各類型的比較以及TIP對整個經濟社會各個組成份子的所得分配有何影嚮，並對保障員工利益的措施做一評述。

第六章闡明TIP的行政問題，包括如何綜合其利弊得失以為TIP種類的取捨，以及衡量工資及利潤上漲率所可能遭遇到的各種行政上瑣碎問題。

第七章結論。針對前述六章的論述，對於TIP是否值得做為一反物價膨脹政策做一總結性的評論。

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