提要

租稅之歸宿問題很久以來卽為各財經學家爭論的主題，傳統的歸宿理論係以部分均衡分析來說明，然其缺點甚多，且爭論範圍很廣，故結論之可接受性較小。因此在一九五○年代，卽有Rolph, Musgrave, Well, Johnson等人試圖以一般均衡分析來說明租稅之歸宿，但因其未正式提供一套數學模型，故一般均衡分析並未廣泛被採用，直至一九六二年Harberger首倡兩部門及兩因素之一般均衡分析，至此租稅歸宿走上一般均衡分析之途徑，亦使一般均衡分析成為一個標準的分析工具。繼Harberger之後，有Mieszkowski及McLure等人將其模型擴充與修改，卽成為著名的H-M-M模型。由於H-M-M模型皆基於幾個不切實際之假設，雖然其結論之正確性與意義如何至今未成定論，然其爭論的範圍已大為縮小，故欲知H-M-M模型之應用能否被推廣，則胥視其前題假設修改後，結論有否變變，若結論沒有變化，則表示H-M-M模型能被廣泛地運用，因此才撰寫此文，以資證明。

(1) Break, G.F., “ The Incidence and Economic Effects of Taxation,” in The Economics of Public Finance, The Brookings Institution, Washington, D.C. 1974. PP. 119-237.

(2) Feldstein, M. S. , “Tax Incidence in a Growing Economy with Variable Factor Supply, “ in Quarterly Jonrnal of Economics, vol. LXXXVⅢ, No. 4 ( Nov. 1974 ). PP. 551-573.

(3) Friedman, M., “The Welfare Effects of An Income Tax and Excise Tax, “ in JonrnaI of Political Economy , LX, Ang. 1952.

(4) Harberger, A. C., “Monopoly and Resource Allocation, “ The American Economic Review ( May, 1954 ) PP. 77-87.

(5) _______, “The Incidence of the Corporation Income Tax, “ in Jonrnal of Political Economy, LXX, June 1962. PP. 215-240.

(6)_______, “Taxation, Resources Allocation, and Welfare, “ in The Role of Direct and Indirect Taxes in the Federal Reserve system, Princeton University Press for the National Bureau of Economics Research and the Brookings Institution, Princeton, 1964, PP. 25 -75.

(7) _______, Efficiency effects of Taxes on Income from Capital, “ in M. Krzyzaniak ( ed. ), Effects of Corporation Income Taxation. Wayne State University Press. Detroit, 1966.

(8) Homma, M., “A Comparative Static Analysis of Tax Incidence, “ in Jonrnal of Public Economics, 8, 1977. PP. 53-65.

(9) Johnson, H. G., “General Equilibrium Analysis of Excise Taxes: Comment, “ in American Economic Review. 46, 1956. Pp. 151 -156.

(10) _______, Two-Sector Model of General Equilibrium, Aldine-Atherton Press, Chicago, 1971.

(11) Krauss, M., “Differential Tax Incidence : Large Versus Small Tax Changes, “ in Jonrnal of Political Economy, Vol. 80, 1972. PP. 193-197.

(12) Krauss, M. and H. G. Johnson, “The Theory of Tax Incidence: A diagrammatic Analysis, “ in Economica, vol. XXXIX, No. 156, ( Nov. 1972 ) PP.357-382

(13)_______, ‘‘ Theory of Tax and Expenditure Incidence A Diagrammatic Analysis, “ in Public Finance, Vol. XXXI , No. 3, 1976.

(14)_______, General Equilibrium Analysis : A micro-Economic Text. 1974.

(15) McLure, C. E. Jr., “ Interegional Incidence of General Regional Taxes, “ in Public Finance, 24, 1969. PP. 457-483.

(16)_______, “Tax Incidence, Macro economic Policy and Absolute Prices,” in Quarterly Jonrnal of Economics, Vol. 84, May 1970. PP. 254-267

(17)_______, “A Diagrammatic Exposition of The Harberger Model, “ in Jonrnal of Political Economy, 82, 1974. PP. 56-82

(18)_______, “General Equilibrium Incidence Analysis: The Harberger Model After Ten Years, “ in Jonrnal of Public Economics, Vol. 4, No. 2, Feb. 1975. PP. 125-161.

(19) McLure, C. E. Jr., and W. R. Thirsk, “ A Simplified Exposition of The Harberger Model, 1 : Tax Incidence, “ in National Tax Jonrnal, Vol. XXVIII; No. 1, March 1975. PP. 1-28.

(20) Mieszkowski, M., “On The Theory of Tax Incidence,” in Jonrnal of Political Economy, LXXVII, 1967.PP. 250-262.

(21)_______, “Tax Incidence Theory : The Effects of Tax on The Distribution of Income, “ in Jonrnal of Economic Literature, Vol. 7, December 1969. PP. 1103 -1124.

(22) Musgrave, R. A., “On Incidence,” in Journal of Political Economy, XXX II, 1953. PP. 306-323.

(23)_______, Theory of Pullic Finance. McGraw-Hill New York, 1959.

(24) Musgrave, R. A., and P. B. Musgrave, Public Finance in Theory and Practice. McGraw-Hill, New York. 1973.

(25) Rolph, E.R., “A Proposed Revision of Excise Tax Theory, “ in Journal of Political Economy, April, 1952. PP. 102-117.

(26) Shoup, C. S., Public Finance, Aldine, 1969.

(27) Wells, P., “General Equilibrium Analysis of Excise Taxes, “ in American Economic Review, 45, 1955. PP. 345 -359.