臺灣博碩士論文加值系統

近年來，國防支出對經濟之影響成為眾所爭議的議題。早期諸多文獻主張，政府的國防支出一旦提高，會直接排擠政府消費、生產性支出以及投資等，因而不利於經濟成長。然而，學者Benoit利用四十四個低度開發國家之資料，經實證後發現國防支出增加可促進經濟成長，這項說法被稱作「Benoit 假說」，之後許多論文皆致力於測試此一假說是否成立。
本文以內生成長模型分析國防支出與經濟成長之關係，推導出的結論可以合理地解釋為何國防支出的提高有可能促進經濟成長，也有可能對經濟成長有反效果。以往探討國防支出與經濟成長的相關文章大抵皆採用外生成長模型，為何本文要運用內生成長模型呢？這是因為在外生成長模型中，靜止均衡時，整體社會的產出成長率將被固定於外生的人口成長率，從而無法闡釋國防支出的變化如何主導經濟成長率。
本篇論文討論，當政府的生產性（公共建設資本）支出以及國防（軍備資本）支出對生產有外部性，且經濟體系藉由所得稅與消費稅融通政府支出時，政府該如何有效運用財政與租稅政策，達到經濟成長率的極大。相對於既有的文獻，本文的特點是，可以合理地解釋國防支出的提高有可能促進經濟成長。此外，本文也深入研究，面對未預料到恆久性與預料到恆久性兩種類型之政策，經濟體系相關變數的成長率之調整過程有何不同。

第一章 緒論 1
第一節 研究動機與目的 1
第二節 本文架構 5
第二章 理論模型 6
第一節 模型設定 6
第二節 政府僅徵收所得稅的情況下，體系的動態特質 16
第三節 政府僅徵收消費稅的情況下，體系的動態特質 25
第三章 所得稅稅率的調高 30
第一節 未預料到恆常性的所得稅稅率調高 30
第二節 預料到恆常性的所得稅稅率調高 38
第四章 消費稅稅率的調高 49
第一節 未預料到恆常性的消費稅稅率調高 49
第二節 預料到恆常性的消費稅稅率調高 55
第五章 結論與展望 67
附圖 69
參考文獻 84

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