消費外部性、消費習慣與最適租稅

CONSUMPTION EXTERNALITYHABIT FORMATION AND OPTIMAL TAXATION

陳逸睿(Yi-Jui Chen)

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(2009年)

摘要

本文中我們檢視了經濟體內消費者所消費的商品具有異質性,其分別受到其他消費者的行為 (消費外部性) 以及自己消費習慣的影響。為了強調消費習慣與消費外部性對於不同類型商品消費行為的影響,我們在生產面設定一兩部門模型,分別生產受消費習慣影響的商品與受消費外部性影響的商品。探討當不同類型的商品課徵不同消費稅時,
對於資本累積及福利水準的影響。

我們發現提高奢侈品的消費稅稅率,可以使消費者的福利水準增加。說明了現今社會中對於奢侈品課徵較高的稅率,確實有助於提高消費者的福利水準。如果我們改以經濟成長的觀點來衡量對何種商品課徵消費稅有助於提高平均每人資本量,發現習慣與外部性的影響效果有限。亦即若要增加平均每人資本量,應該要對可用於投資之商品的消費課稅,降低消費者消費可用於投資之商品的誘因,使其減少消費可投資財,才有助於經濟成長。對奢侈品或必須課徵消費稅,端視該商品究竟是屬於可投資財或是純消費財,提高可投資財的消費稅稅率,才有助於提高平均每人資本存量。

關鍵字

消費外部性 ； 消費習慣 ； 最適消費稅

並列摘要

we examine the consuming goods have heterogeneity,the consumer behavior affected by other consumers (consumption externality) and consuming habit.To emphasize the consumption externality and consuming habit act to different type of goods,we set a two sector model to produce two goods affected by consumption externality and consuming habit separately.Investigate the effects to capital accumulation and social welfare,if government levy different consumption taxes to different goods.

We finds that raise the consumption tax rate for luxury goods can increase the social welfare.It explains that the government imposes higher consumption tax rate for luxury goods did increasing social welfare.If we change our point of view of economic growth,to measure the consumption tax levied on which types of goods can increase the capital stock per capita.The effects of consuming habit and consumption externality are limited.In other words, in order to increase the capital stock per capita,government should levy consumption tax on the goods which is available for investment.Levied consumption tax on luxury goods or necessary goods depends on the goods consumed is pure consumption goods or investment goods.Only raise the consumption tax for investment goods can increase the capital stock per capita.

並列關鍵字

Consumption externality ； Habit formation ； Optimal consumption tax

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