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    Title: 租稅政策與經濟成長
    Other Titles: Taxation and economic growth
    Authors: 梁佑鵬;Liang, Yu-Peng
    Contributors: 淡江大學產業經濟學系碩士班
    李順發;Lee, Shun-Fa
    Keywords: 薪資所得稅;消費稅;資本利得稅;營利事業所得稅;租稅政策;經濟成長;Wage income tax;Consumption tax;Capital income tax;Corporate income tax;economic growth
    Date: 2013
    Issue Date: 2014-01-23 13:34:04 (UTC+8)
    Abstract: 本文建構一個勞動內生化的單部門內生成長模型,探討薪資所得稅、消費稅、資本利得稅及營利事業所得稅對經濟成長率的影響。不論在理論模型或數值分析,我們發現當資本投入份額夠小或折舊率夠大的情況下,薪資所得稅下的經濟成長率大於消費稅下的經濟成長率。
    This paper compares tax policies from the perspective of economic growth rate in an endogenous growth model with elastic labor supply. We examine four tax policies: wage income tax, consumption tax, capital income tax and corporate income tax. We find that wage income tax is superior to consumption tax under a small enough capital share or large enough depreciation rate.
    Appears in Collections:[產業經濟學系暨研究所] 學位論文

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