臺灣博碩士論文加值系統

本研究以新經濟地理學中之Forslid and Ottaviano (2003) 的流動企業家模型為架構探討效率與平等，利用四種不同課稅方式，分別為：對北區（核心區）技術勞工課稅、對北區（核心區）非技術勞工課稅、對北區（核心區）所有勞工與南區（邊陲區）技術勞工課稅、對兩區技術勞工課稅，並將稅收用於補貼南區（邊陲區）之非技術勞工，以減少核心邊陲兩區之非技術勞工實質薪資差距。而觀察在各種課稅的方式下可以達成減少兩區非技術勞工實質薪資差距的程度，是為本文所探討之「平等」面向，同時在追求實質薪資相等的過程中，模型中所有勞工的實質薪資綜合會如何變化，是為本文所探討之「效率」面向，同時，本文亦觀察課稅過程對於兩區技術勞工與非技術勞工之實質薪資差距變化。
本文研究對於上述四種課稅方式進行數值模擬分析，研究結果顯示：對於北區（核心區）技術勞工進行課稅，容易使得其因被課稅而遷移，導致課稅失效；在製造業商品購買比例（????）、替代彈性（σ）、運輸成本（????）較低的情況下進行課稅，對於所有勞工實質薪資的總和減損較小；使得所有勞工實質薪資的總和減損較小的課稅方式為針對北區（核心區）非技術勞工課稅，且稅收補貼至南區（邊陲區）非技術勞工，然而此方式亦為四種課稅模式中使得技術勞工與非技術勞工間實質薪資差距最大的結果；功利主義之平等模式不存在於四種課稅模式中，而以對兩區技術勞工課稅，稅收補貼給南區邊陲區之非技術勞工最為符合羅爾斯平等主義與平等主義所定義之平等；四種課稅模式皆不存在柏瑞圖改進之可能。

This study employs the Footloose Entrepreneurs Model of New Economic Geography in Forslid and Ottaviano (2003) to investigate the issue of efficiency and equality. We use four types of taxation models including taxing skilled labor in the North (core area), taxing unskilled labor in the North (core area), taxing all workers in the North (core area) and skilled labor in the South (periphery area), and taxing skilled labor in both regions. The tax revenues are then used to subsidize unskilled workers in the periphery region in order to minimize the real wage gap between unskilled workers in the two regions. A demonstration of how large the real wage gap between unskilled workers of the two regions is the perspective of the "equality" of this study. On the other hand, the change of the sum of real wages of all workers is the perspective of “efficiency” of this study. In addition, the real wage difference between skilled and unskilled workers in the two regions for various taxation schemes are provided.
The numerical simulations are employed for the four taxation models above. The results show that the taxation of skilled labor in the core area will easily cause them to migrate to the periphery area and incurs a failure of taxation. In the case of low purchasing ratio of manufactured goods (????), low elasticity of substitution (σ) and low transportation cost (????), taxations has less effects on decreasing the sum of real wages of all workers. The taxation model which will decrease the sum of real wages of all workers least is to tax unskilled labor in the North (core area) and to subsidize unskilled workers in the South (periphery area). However, this taxation model will make the most real wage gap between skilled and unskilled labor among the four types of taxation. The utilitarian approach to equality does not exist in the four taxation models, and the taxation of the skilled workers in the two regions and subsidies to the unskilled workers in the periphery area is consistent with the equality defined by Rawls and egalitarianism in the four taxation models. There is no possibility to have Pareto improvement among the four taxation models.

第 一 章 緒論 1
第一節 研究動機與目的 1
第二節 研究方法與流程 4
第 二 章 文獻與理論回顧 6
第一節 平等的不同定義 6
第二節 新經濟地理的起源與發展 9
第三節 區域效用相關研究 13
第四節 小結 16
第三章 模型設計 17
第一節 模型建構假設 17
第二節 情境設定 26
第四章 數值模擬與分析 35
第一節 數值模擬結果 36
第二節 小結 97
第五章 結論與建議 99
參考文獻 102

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