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題名:公共投資、租稅政策與臺灣經濟成長
書刊名:經濟與管理論叢
作者:姚名鴻 引用關係陳文典 引用關係林秀娟
作者(外文):Yao, Ming-hungChen, Wen-denLin, Shu-chun
出版日期:2013
卷期:9:1
頁次:頁77-102
主題關鍵詞:經濟成長公共投資租稅負擔租稅結構Economic growthPublic investmentTax burdenTax structure
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:62
  • 點閱點閱:60
This paper applies Kocherlakota and Yi's (1997) model to discuss the effects of public investment and tax policies (tax burden and tax mix) on economic growth using Taiwanese data from 1960 to 2010. These effects changed structurally in 1990. First, public investment had no impact on economic growth before 1990. After 1990, the benefits resulting from the effects of public investment on economic growth outweighed the crowding-out effect on private investment. Public investment hence had a positively significant effect on economic growth. Second, the growth rate of direct tax relative to indirect tax has negatively affected the economic growth. Third, the tax burden has had no significant impact on economic growth because the effects of direct and indirect taxation on economic growth cancel each other out. In order to promote economic growth, we suggest that the government increase public investment and adjust tax mixes, such as by lowering the ratio of direct to indirect tax.
期刊論文
1.王肇蘭、徐偉初(20040700)。經濟成長極大化之租稅負擔及租稅結構--臺灣實證分析。經社法制論叢,34,77-102。  延伸查詢new window
2.孫克難(20020500)。臺灣租稅結構、有效稅率與經濟成長。財稅研究,34(3),20-32。new window  延伸查詢new window
3.孫克難(20090300)。公共投資、財政紀律與經濟成長。財稅研究,41(2),1-27。new window  延伸查詢new window
4.楊子菡、郭鳳純(20061100)。公共基礎建設與經濟成長--臺灣地區之實證分析。財稅研究,38(6),52-62。new window  延伸查詢new window
5.Branson, J.、Lovell, C. A. K.(2001)。A Growth Maximising Tax Structure for New Zealand。International Tax and Public Finance,8(2),129-146。  new window
6.Flores de Frutos, R.、Gracia-Diez, M.、Perez-Amaral, T.(1998)。Public Capital Stock and Economic Growth: An Analysis of the Spanish Economy。Applied Economics,30,985-994。  new window
7.Kocherlakota, N. R.、Yi, K. M.(1997)。Is There Endogenous Long-Run Growth? Evidence from the United States and the United Kingdom。Journal of Money, Credit and Banking,29(2),235-262。  new window
8.Mendoza, E. G.、Milesi-Ferretti, G. M.、Asea, P.(1997)。On the Ineffectiveness of Tax Policy in Altering Long-Run Growth: Harberger's Supemeutrality Conjecture。Journal of Public Economics,66(1),99-126。  new window
9.Myles, G.(2000)。Taxation and Economic Growth。Fiscal Studies,21(1),141-168。  new window
10.Wang, P.、Yip, C. K.(1992)。Taxation and Economic Growth: The Case of Taiwan。The American Journal of Economics and Sociology,51(3),317-333。  new window
11.Wang, Ping、Yip, Chong Kee(1995)。Macroeconomic Effects of Factor Taxation with Endogenous Human Capital Evolution: Theory and Evidence。Southern Economic Journal,61(3),803-818。  new window
12.李顯峰(20020600)。減稅、產業與經濟景氣。新世紀智庫論壇,18,71-87。  延伸查詢new window
13.Yi, Kei-Mu、Kocherlakota, N. R.(1996)。A Simple Time Series Test of Endogenous Vs. Exogenous Growth Models: An Application to the United States。The Review of Economics and Statistics,78,126-134。  new window
14.李秉正、張其祿、李慧琳(20100300)。擴大政府公共投資支出之經濟成長方案是否依然有效? 我國新十大建設計畫的可計算一般均衡分析。臺灣經濟預測與政策,40(2),127-159。new window  延伸查詢new window
15.Ljung, Greta M.、Box, George E. P.(1978)。On a Measure of Lack of Fit in Time Series Models。Biometrika,65(2),297-303。  new window
16.Dickey, David A.、Fuller, Wayne A.(1981)。Likelihood Ratio Statistics for Autoregressive Time Series with a Unit Root。Econometrica: journal of the Econometric Society,49(4),1057-1072。  new window
17.Johansen, Søren(1988)。Statistical Analysis of Cointegration Vectors。Journal of Economic Dynamics and Control,12(2/3),231-254。  new window
18.Solow, Robert Merton(1956)。A Contribution to the Theory of Economic Growth。The Quarterly Journal of Economics,70(1),65-94。  new window
19.Romer, Paul M.(1986)。Increasing Returns and Long Run Growth。Journal of Political Economy,94(5),1002-1037。  new window
20.Lucas, Robert E. Jr.(1988)。On the Mechanics of Economic Development。Journal of Monetary Economics,22(1),3-42。  new window
21.Aschauer, David Alan(1989)。Is Public Expenditure Productive?。Journal of Monetary Economics,23(2),177-200。  new window
22.Phillips, Peter C. B.、Perron, Pierre(1988)。Testing for a unit root in time series regression。Biometrika,75(2),335-346。  new window
23.Lee, Young、Gordon, Roger H.(2005)。Tax Structure and Economic Growth。Journal of Public Economics,89(5/6),1027-1043。  new window
24.Aschauer, D. A.(2000)。Do states optimize? Public capital and economic growth。Annals of Regional Science,34,343-363。  new window
研究報告
1.Arnold, Jens M.(2008)。Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries。OECD Publishing。  new window
2.Cullen, J. B.、Gordon, R. H.(2002)。Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S。National Bureau of Economic Research。  new window
3.Engen, E. M.、Skinner, J.(1996)。Taxation and Economic Growth。National Bureau of Economic Research。  new window
4.Skinner, J.(1987)。Taxation and Output Growth: Evidence from African Countries。  new window
圖書
1.陳旭昇(2009)。時間序列分析:總體經濟與財務金融之應用。臺北市:東華書局。new window  延伸查詢new window
2.Auerbach, Alan J.、Kotlikoff, Laurence J.(1987)。Dynamic Fiscal Policy。Cambridge University Press。  new window
3.楊奕農(2009)。時間序列分析--經濟與財務上之應用。臺北:雙葉書廊有限公司。  延伸查詢new window
4.Harberger, A. C.(1964)。Taxation, Resource Allocation, and Welfare。The Role of Direct and Indirect Taxes in the Federal Revenue System。Princeton, NJ:Princeton University Press。  new window
圖書論文
1.Martinez-Vazquez, J.、Vulovic, Y.、Liu, Y.(2011)。Direct versus Indirect Taxation: Trends, Theory and Economic Significance。The Elgar Guide to Tax Systems。Cheltenham, United Kingdom, and Northampton, Massachusetts, USA:Edward Elgar Publishing。  new window
 
 
 
 
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