- 學位論文
序數邊際效用理論：附加價值稅變動對商品需求量的影響
The Effect of the Value-Added Tax on the Quantity Demanded of Commodity in the Ordinal Marginal Utility Theory
摘要
本文採用林忠正等提出的序數邊際效用分析方法，探討附加價值稅對商品需求量的影響，並以極大化總效用理論對照分析，比較在兩種理論的分析架構下，對上述議題解釋的空間將有極大的差異，並可得出序數邊際效用分析法較極大化總效用分析法更能精準合理地解釋經濟現象。 現代經濟理論在極大化總效用理論的架構下，採行兩套主要的消費者效用理論，分別是序數總效用理論(the ordinal total utility theory)以及基數總效用理論(the cardinal total utility theory) (以下簡稱舊理論)，然而兩種效用理論各自有其嚴重缺陷，例如前者的總效用函數在正向單調轉換後二次微分項的正負無法維持恆定，後者僅能進行正向線性轉換，且添加的假設在現實生活中幾乎不可能成立，因而導致怪異的效用可衡量結果，故林忠正等嘗試提出一套兼具兩種舊效用理論之優點而無其缺點的新效用理論，名為序數邊際效用分析法(the ordinal marginal utility theory) (以下簡稱新理論)。 研究附加價值稅對消費者商品需求量的影響乃一基本且重要的經濟問題，是以本文嘗試使用新理論分析之，且是歷來研究中首次使用新理論的架構分析附加價值稅的文章。研究結果發現，稅率變動的比較靜態分析結果，在極大化總效用理論的分析模型中，合計共有27種(19種)可能原因會造成稅率上升使商品需求量下降(上升)。接者本文改以新理論為架構分析，粗略統計共有119,190種(118,262種)可能原因會造成稅率上升使商品需求量下降(上升)，雖然此數字會與實際情況或精確估算的結果有落差，但仍展現在新理論的世界中，可以用經濟思維解釋經濟現象的空間會被大幅開拓。而後本文分析僅考慮分子及分母各一種，即兩種力量的單純搭配之下，分別共有25種(24種)單純的搭配組合造成稅率上升使商品購買量下降(上升)。 最後本文以上述兩股力量的單純搭配組合中，挑選出四種組合為例，分別從新舊理論的架構下，設定具體的模型加以檢視，在與序數邊際效用理論互相比對後，更能顯示出前者確實能找回更多在過去理論中失落或無法被探討的經濟意涵，以此觀之，序數邊際效用分析法的確優於極大化總效用分析法。
並列摘要
This paper used the method of ordinal marginal utility theory brought up by Chung-Cheng Lin et al. to explore the impact of value-added tax (VAT) on the quantity demanded of commodity. Also, it compared with the theory of maximizing total utility to see difference. Comparing the two theories, the space for the above-mentioned issues will be explained. There are great differences, and it can be concluded that the ordinal marginal utility theory method can more accurately and reasonably explain the economic phenomenon than the maximizing total utility theory method. Under the framework of maximizing total utility theory, modern economic theory adopts two main consumer utility theories, the ordinal utility theory and the cardinal utility theory. (hereafter referred to as the old theory)However, there are critical limitations in the two theories separately. For example, the former can't maintain the second derivative term after the positive monotonous transformation. The latter can only perform the positive linear transformation, and the added assumption is almost impossible to be established in real life.That is, Chung-Cheng Lin and his co-workers bring up a new utility theory which can combine the advantages of the old theories without their disadvantages, called the ordinal marginal utility theory. (hereafter referred to as the new theory) The study of the effect of additional value added tax on the demand for consumer goods is a basic and important economic issue. It is based on this article's attempt to use new theories, and it is the first time in the research that uses the new theory to analyze the value added tax. The results of the study found a total of 19 possible causes will result in an increase in the tax rate and the demand for commodities. After that, this paper adopts the new theory (the ordinal marginal utility theory) as a framework for analysis, and found that there are a total of 119,190(or118,262) rough statistics which may cause the increase in tax rate to reduce (or increase) the demand for commodities. Although this figure will be different from the actual situation or the result of an accurate estimation, it still showed that in the world of new theories, the space in which economic phenomena can be explained by economic thinking will be greatly exploited. Next, this paper considers only one of the numerators and denominators, that is, under the simple collocation of the two forces, when the tax rate increases, a total of 25 (or 24) simple combinations will cause the demand of goods to decline (or rise). In the end, this paper selects four combinations from the simple combination of the two forces mentioned above and sets specific models to examine them under the framework of the old and new theories separately. After the comparison, it can display that the new theory can indeed find more economic implications that have been lost or cannot be explored in old theories. From this perspective, ordinal marginal utility analysis is indeed better than maximizing total utility analysis.