跳到主要內容

臺灣博碩士論文加值系統

(216.73.216.213) 您好!臺灣時間:2026/11/09 07:04
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:蔡依函
研究生(外文):TSAI,YI-HAN
論文名稱:政府高等教育支出的歸宿分析
論文名稱(外文):A Study of Higher Education Expenditure Incidence
指導教授:蘇建榮蘇建榮引用關係
指導教授(外文):SU,JAIN-RONG
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:財政學系
學門:商業及管理學門
學類:財政學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:63
中文關鍵詞:高等教育、所得重分配、高等教育經費、終生所得
外文關鍵詞:higher education expenditure、lifetime income
相關次數:
  • 被引用被引用:3
  • 點閱點閱:676
  • 評分評分:
  • 下載下載:100
  • 收藏至我的研究室書目清單書目收藏:3
人力資本的累積,主要來自於教育,自從政府極力開放高等教育以來,使得大學院校校數及學生人數遽增,這樣的結果使得就讀高等教育的機會增加,促使人力資源分配更為公平。然而,許多研究都發現,接受高等教育的機率和學生的家庭背景呈正相關,因此,若高等教育更為普及的情況下,政府高等教育的支出政策對所得重分配的效果是否會更加顯著?故本文即加入終生所得的概念,探討我國政府高等教育經費支出對所得重分配的影響。
本研究使用華人家庭動態資料庫長期追蹤的揉合資料,來探討政府高等教育支出的歸宿效果;藉由單一年度的勞動所得及終生勞動所得的觀點,比較政府高等教育支出與勞動所得間,具有累進或是累退的所得重分配效果?
  實證結果顯示,就單一年度而言,所得與補助之間是呈現累退的效果,即使是把觀察年限拉長為終生的終生所得來看,依舊是呈現累退性,代表政府高等教育支出對高所得水準的家戶是有利的,並不能達成所得重分配的目的,即使是用終生所得的概念來探討,仍舊產生相同的結論。
The accumulation of human capital mainly comes from one’s education expenses. Since the government lossened the restrictions of higher education, the numbers of the college school and student have increased rapidly. As the result, there are more opportunities for students to study in higher education regime, which would cause a more fairly allocation of human resource. However, many economic literatures indicate that the probability for a student having higher education is proportion to her/his family background. The one with better family background has more chance to have higher education. Therefore, if under the condition of the higher education becoming more available to all, will the policy of the government contributing more budgets on higher education give rise to the apparent reallocation of domestic family income structure? This thesis investigates the influence of government’s high education expenditure to the reallocation of domestic family income structure by considering the concept of the lifetime income.

This study applied the long-term tracking panel data from Chinese family dynamic database to investigate the government’s Higher Education Expenditure Incidence. From the labor income of a single year and the lifetime labor income points of view, this study has compared the government’s higher education expenditure and ordinary families’ labor incomes and tries to find any progressive or regressive impact on the relocation of domestic family income.

The empirical result shows, for a single year, the effect between the income and subsidy appears regressive; for a lifetime, it still obtains the same result. It represents that the government's higher education expenditure benefits to the high income family. This policy can not achieve the purpose of domestic income reallocation. Even from the lifetime income point of vies, it still shows the same conclusion.
目 錄


第一章 緒論 .................................................................................................. 1
第一節 研究背景 ………......................................................................... 1
第二節 研究動機 ..................................................................................... 7
第三節 研究方法 ………………………………………………………. 11
第四節 研究範圍 ………………………………………………………. 12
第二章 文獻回顧 ........................................................................................ 13
第三章 實證模型設定 ............................................................................... 22
第一節 生命循環勞動供給實證模型設定 ............................................. 22
第二節 政府高等教育支出的實證模型設定 ......................................... 25
第四章 實證資料來源、限制與說明 .................................................... 27
第一節 資料來源與說明 …………………............................................. 27
第二節 資料限制 ..................................................................................... 31
第五章 實證結果分析 ............................................................................... 32
第一節 終生所得分配實證結果分析 ……............................................. 32
第二節 政府高等教育支出的實證結果分析 ......................................... 40
第六章 結論與未來研究方向 ................................................................. 48
第一節 結論 ………………………………............................................. 48
第二節 未來研究方向 ………………………......................................... 50
附錄 .................................................................................................................. 51
參考文獻 ......................................................................................................... 61
參考文獻
英文文獻
Barbaro, Salvatore (2004), “Tax Distortion, Countervailing Subsidies and Income Redistribution,” Department Discussion Papers from University of Goettingen, Department of Economics, No. 121.
Barbaro, Salvatore (2005), “The Combined Effect of Taxation and Subsidization on Human-Capital Investment,” Department Discussion Papers from University of Goettingen, Department of Economics, No. 116.
Beviá, Carmen and Iñigo Iturbe-Ormaetxe (2002), “Redistribution and Subsidies for Higher Education,” Scandinavian Journal of Economics, vol. 104, issue 2, 321-340.
Creedy, J. (1995), “The Economics of Higher Education: An Analysis of taxes versus Fees,” Edward Elgar Publishing Ltd., Hants.
García-Peñalosa, C., Wälde, K., (2000), “Efficiency and equity effects of subsidies to higher education,” Oxford Economic Papers 52, 702-722.
Hansen,W. Lee and Burton Weisbrod (1969), “The Distribution of Costs and Direct Benefits of Public Higher Education:The Case of California,” Journal of Human Resources, 4, Spring.
Jallade, Jean-Pierre (1974), “Public Expanditures on Education and Income Distribution in Colombia,” World Bank Staff Occasional Papers No.18.
Johnson, William R. (2002), “Are Public Subsidies to Higher Education Regressive ? ,“ in revision for Education Policy and Finance.
Lopez-Acevedo, Gladys(2000), “The Distribution of Mexico’s Public Spending on Education,” Policy research working paper.
MaCurdy, Thomas E. (1981), “A Empirical Model of Labor Supply in a Life-Cycle Setting,” Journal of Political Economy 89,1059-1085.
Rozada, Martín González and Alicia Menendez (2002), “Public university in Argentina:subsidizing the rich ?,” Economics of Education Review 21 341-351.
Vandenberghe,V. and O. Debande(2005), “Is Free Higher Education an Implicit Loan ?,” ECON DP 2005-31.
Windham, Douglas M. (1970), “Education Equality and Income Redistribution-A Study of Public Higher Educatiion,” Heath Lexingtion Books D.C. Heath and Company Lexington, Massachusetts, p.4.






中文文獻
大學政策教育白皮書 http://www.high.edu.tw/white_paper/indexc.htm
何孟威(1978),〈我國高等教育與所得重分配之分析〉。國立政治大學財政研究所碩士論文。
李秀鳯(2000),〈我國大學教育階段學費補助之研究〉。國立台灣師範大學公民訓育所碩士論文。
陳麗珠(1983),〈我國公共教育經費支出所得重分配效果之研究〉。國立政治大學教育研究所碩士論文。
陳麗珠(2001),〈我國高等教育財政改革之趨勢與展望〉。《高雄師大學報》, 12期, 51-69。
楊淳媄(2000),〈我國個人勞動所得之所得稅負分配-以終生所得為衡量基礎〉。國立台北大學財政學系碩士論文。
劉秀曦(2002),〈我國高等教育財政改革之探討〉。《教育資料與研》, 48期, 78-84。
駱明慶(2003),〈教育投資仍需回歸價格機制〉。《經濟前瞻》, 2-7。
駱明慶(2004),〈升學機會與家庭背景〉。《經濟論文叢刊》,32(4), 417-444。
蕭霖(2004), 〈高等教育成本之歸宿與學生補助措施政策探討〉。《教育研究月刊》, 124期, 59-66。
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top