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研究生:周婉玲
研究生(外文):WAN-LING CHOU
論文名稱:休閒與健康內生化之環境稅的雙紅利效果分析
論文名稱(外文):Double Dividends of Environmental Tax with Endogenous Leisure and Health
指導教授:黃宗煌黃宗煌引用關係黃瀕儀黃瀕儀引用關係
學位類別:博士
校院名稱:中國文化大學
系所名稱:經濟學研究所
學門:社會及行為科學學門
學類:經濟學類
論文種類:學術論文
論文出版年:2009
畢業學年度:98
語文別:中文
論文頁數:168
中文關鍵詞:健康生產函數健康效果邊際社會損害預防支出的效益面租稅交互效果
外文關鍵詞:Health production functionHealth effectMarginal social damagePrevention-based benefit-side tax-interaction effect
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本文延伸龐雅文、蕭代基(2007)的模型,修正原有健康生產函數的設定,將「預防治療活動」進一步區分為治療支出與預防支出,以區別二者對家計單位在健康效果的異質性、及其於個人所得稅之可扣除性的差別待遇,同時考慮不同性質時間(包括勞動、休閒與生病)的價值差異,以及政府多元化處置稅收的方式(包括基礎建設、環境保護和移轉支付),分別建立家計單位的私人最適決策與政府單位的社會最適決策模型,除導出家計單位在政府開徵環境稅的Slutsky equation,藉以證明環境稅對財貨消費與休閒時間的效果並不確定之外,也比較兩種均衡的差異。另一方面,藉由檢討歷有文獻對邊際社會損害(MSD)的衡量缺失,提出正確的衡量方式,結果發現,除了過去文獻所提出的皮古效果、收入循環效果、租稅交互效果、效益面租稅交互效果、以及醫療的效益面租稅交互效果外,尚可衍生「預防支出的效益面租稅交互效果」,理論上該效果不確定,使得第二重紅利的存在性更增添不確定性因素。
其次,利用數值模擬分析,評估開徵環境稅與不同稅收處置方式對家計部門消費決策的影響,以及探討不同參數改變對財貨消費、時間配置、環境品質、與社會福利等影響。模擬結果發現:沿用歷有文獻所設定之logistic形態健康生產函數,會出現角解之不合理現象,故修正健康生產函數形態,重新進行模擬分析,結果發現醫療支出不再為零,矯正原有函數形態之缺失,而且在多數情境下,醫療支出消費均呈現成長態勢,主要歸因於政策上提供租稅優惠,預防支出則不明確,唯有在調整生病的邊際負效用時,二者有可能同時提高;此外,大部分情境的福利變化不明確,此與財貨的消費減少有關。
最後,根據模擬結果得出以下幾點結論:1.推動綠色租稅改革不一定保證第一重紅利存在。2.就業紅利在多數情況下不存在。3.第一重紅利與福利紅利目標難以並存。4.政府稅收多元用途優於單一用途。5.福利紅利的大小會受到政府稅收的處置方式、稅率水準、生病函數設定方式、參數值大小以及租稅中立原則等因素的影響而改變。6.在多數情況下,預防勝於治療假說難以成立。
This thesis extends Pang and Shaw’s (2007) model by dividing the medical expenditure into medical treatment expenditure and illness prevention expenditure to capture their difference in health effects and income tax deductibility. Differentiating the value of time of properties include labor employment, leisure and sick-time. In addition, we consider the government’s disposal of tax revenues on public goods, environmental protection and direct transfer payment to households, and set up an individual optimization model and social optimal decision respectively, which is compared with the difference of solutions from both optimal problems. Moreover, we obtain the Slutsky equation of environmental tax on dirty goods from households, it causes the impact of goods and leisure from environmental tax is indeterminate in sign. Besides, this paper also examines the marginal social damage (MSD) of dirty goods consumption defined improperly in some literature, and offers the proper measurement. The result shows that the prevention-based benefit-side tax- interaction effect emerges besides the Pigouvian effect, the revenue-recycling effect, the tax-interaction effect, the benefit-side tax-interaction effect and mitigation-based benefit-side tax-interaction effect in the previous literature. This new effect is ambiguous theoretically. It implies that the second dividend will enhance the uncertainly.
Secondly, we use simulation approach to estimate the effect of environmental tax and the government’s disposal of tax revenues on household’s decision, and the impacts of different parameters on varying goods, time allocation, environmental quality and welfare. Simulation results indicate that logistic function is typically used to model the health production function will cause corner solution inevitably. Therefore, we consider alternative functional form to perform a numerical simulation, the results show that medical expenditure isn’t be zero, it correct defections of logistic functions. In many cases, medical expenditure increases with environmental tax mainly due to tax deductibility in policy, as to illness prevention expenditure is indeterminate. Both expenditures maybe increase at the same time after taking the marginal disutility of illness into consideration. Moreover, the changes of welfare are ambiguous in most scenarios, mainly due to goods consumption decreases in the market.
Finally, simulation results are summarized as follows: 1.The first dividend may not exist with the green tax reform, 2.Employment dividend doesn’t exist in most situation, 3.The first dividend and welfare dividend fail to coexist certainly, 4.Tax revenues with various disposal are better than single use, 5.The level of welfare are affected by disposal of tax revenues, tax rate, illness function’s specification, parameters and the revenue neutral condition, 6.In most situation, prevention is better than cure hypothesis holds difficultly certainly.
目 錄 1
表目錄 3
圖目錄 4
第一章 緒論 7
1.1研究目的與動機 7
1.2 研究內容與步驟 9
1.3 研究方法 10
第二章 文獻回顧 11
2.1 前言 11
2.2 環境稅之雙紅利假說的論證 13
2.3 時間內生化之雙紅利效果 29
2.4 本章結論 33
第三章 休閒與健康內生化之環境稅的紅利效果 37
3.1 理論模型 37
3.1.1 模型設定與假設 37
3.1.2 家計與政府單位的最適化決策 39
3.1.3 污染的邊際社會損害的再定義 53
3.2 紅利效果組成之理論分析 56
第四章 模擬分析 61
4.1 基準情境設計與模擬分析 61
4.1.1 基準情境與基準解 61
4.1.2 模擬情境與結果比較分析 63
4.2 不同參數變動之模擬分析 70
4.2.1 生病的邊際負效用變動之模擬分析 71
4.2.2 生病函數的環境品質參數變動之模擬分析 77
4.2.3 生病函數的預防支出參數變動之模擬分析 84
4.3 紅利組成效果之模擬分析 90
4.4 本章結論 95
第五章 健康生產函數的再檢視 97
5.1 緣由 97
5.2 檢視內容 97
5.2.1 文獻介紹 97
5.2.2 不同健康生產函數型態的特性 99
5.3 不同健康生產函數型態的模擬分析 100
5.3.1 基準情境與基準解 100
5.3.2 不同稅收處置方式之模擬分析 101
5.3.3 不同參數變動之模擬分析 108
5.4 本章結論 135
第六章 結論與建議 139
6.1 結論 139
6.2 建議 142
附 錄 143
附錄1:SLUTSKY EQUATION 推導過程 144
附錄2:比較靜態推導過程(環境品質為外生) 147
附錄3:修正後的邊際社會損害(MSD*) 156
附錄4:紅利組成效果的推導過程 158
參考文獻 164
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