政府支出外部性對最適稅率的影響

Externalities of Government Spending and The Optimal Tax Rate

簡尉庭(Wei-Ting Jian)

指導教授 ： 盧佳慧

國立臺北大學/社會科學學院/經濟學系/碩士(2013年)

摘要

本文主要為內生成長模型，模型設定政府公共支出對家計單位有負外部性，政府公共支出對產出有正外部性，觀察當政府支出對家計單位有負外部性時，最適稅率會如何變動。依循 Barro (1990) 的模型，將 Barro (1990) 生產性政府支出引進到家計單位的效用函數，並且引用 Zhang (2000) 政府支出對於民眾具有負的外部性影響。藉以本文模型來找尋政府支出對家計單位具有負外部性的前提之下，做市場均衡和社會規劃者的最適配置會如何。且比較本文政府支出對家計單位具有負外部性的模型和 Barro (1990) 模型的長期均衡和社會規劃者最適配置結果，進一步比較最適所得稅率的結果。本文最後設法將模型加上消費補貼，使政府支出對家計單位的負外部性內部化，觀察是否能讓政府支出占國內生產總值的比例回到 Barro (1990) 的結果。

關鍵字

內生成長 ； 政府支出 ； 外部性

並列摘要

This paper builds up an endogenous growth model and investigates the optimal taxation. The government spending improves the firm’s productivity but has negative marginal utility to the households. This paper compares the optimal fiscal policies in the centrally planned economy with those in the decentralized economy. An influential pioneerring work of Barro (1990) is one of the special cases in this paper, in which there is no externality from the public spending on household’s utility. Apart from levying taxes on the household’s income, this paper also considers the consumption subsidies and discusses if this could offset the negative externality on the welfare or not.

並列關鍵字

Endogenous growth ； Government spending ； Externalities

參考文獻

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