租稅政策與經濟成長

Taxation and Economic growth

梁佑鵬(Yu-Peng Liang)

指導教授 ： 李順發

淡江大學/商管學院/產業經濟學系碩士班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00021

摘要

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。

關鍵字

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

並列摘要

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.

並列關鍵字

Wage income tax ； Consumption tax ； Capital income tax ； Corporate income tax ； Economic growth

參考文獻

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