臺灣博碩士論文加值系統

本研究利用OECD的18個國家之1997年至2006年的資料分析，以政府各項支出佔GDP之比率作為解釋變數，並搭配租稅結構、政府財政赤字、貿易開放程度、人力資本等其他變數，採用Panel Data模型探討其間互動關係。
在政府各項支出裡社會福利支出、經濟事務支出和經濟成長達顯著負相關；而在國防支出及貿易依存度二變數和經濟成長的結果則呈現顯著正相關；而一般政務、教育和人力資本則未達顯著水準。
政府各項支出在和租稅負擔率、政府財政赤字變數的交互影響下，教育支出部份從未達顯著水準轉變成達顯著負相關，社會福利支出則仍是呈現顯著負相關，國防支出仍是呈現顯著正相關。一般政務支出仍是未達顯著水準，經濟事務支出從達顯著負相關到未達顯著水準；政府財政赤字未達顯著水準。其他變數中的貿易依存度達顯著正相關、人力資本則未達顯著水準。

The aim of this paper is to study the growth effects of the compositeon of government expenditure and the associated tax burden. When we use data from a set of 18 OECD countries during 1997-2006, our econometric results are as follows.
Before the introduction of tax burden and fiscal surplus, we find economic affair and social protection expenditures are negatively and significantly related to economic growth, education expenditure is insignificant and general public services and defence expenditure is positive and significant.
However, after the introduction of tax burden and fiscal surplus, we find the effects of social protection and defence expenditures on growth are the same as before, while general public services and fiscal surplus are insignificant, education expenditure is significant and negative, the indirect tax is insignificant and the direct tax is significant and positive related to economic growth.

摘要 I
ABSTRACT II
目錄 III
表目錄 IV
圖目錄 V
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 9
第二章 文獻回顧 11
第一節 理論文獻 11
第二節 實證文獻 13
第三章 研究方法 23
第一節 模型設定與變數說明 23
第二節 研究方法 27
第四章 實證結果與分析 31
第一節 敘述性統計 31
第二節 政府支出與經濟成長之關係 33
第三節 政府支出、租稅負擔率、財政赤字對經濟成長之關係 36
第五章 結論 38
第一節 結論與研究限制 38
第二節 建議 40
參考文獻 42
附錄一 46
附錄二 48

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