指導教授：陳虹如臺灣大學：經濟學研究所陳紫卿Kheng, Zoe Tan CheeZoe Tan CheeKheng2014-11-292018-06-282014-11-292018-06-282014http://ntur.lib.ntu.edu.tw//handle/246246/263368隨收隨付年金制指國民老年金由當期的年輕世代稅收所支付，此制度仰賴當期給付稅收族群的人數。在經濟發展的過程中，福利的提升，生育率的下降和人口老化，造成政府需要持續提高稅率以維持此年金制度。本論文建立一個隨收隨付年金制的三期疊代模型(Overlapping Generation Model)，政府透過外籍學生獎學金政策吸引外來人口就讀與強制未來就業，用來增加未來政府稅收並降低本國勞工稅率。稅率的下降將透過對人力資本和實體資本累積的影響，進而對經濟成長造成影響。本模型結果如下：一，實行外籍生獎學金政策可明顯降低稅率，及二，移民寬鬆政策或提高外籍生獎學金金額政策對於資本累積有正向的影響。Pay-As-You-Go (PAYG) social security system operates in such a way that the social security fund is depending on the numbers and income of the current workers. This leads to a situation where a continuously increasing tax rate is required to sustain the social security system. As suggested in the literature, allowing immigration actually increasing more population to taxed on, and further lightens the tax burden on the local working generation. In our model, we incorporate a scholarship policy into the government budget constraint which serves as international migration attraction factor, and further evaluate the performance of the policy in the economy with PAYG social security system. First, we develop an overlapping generation model with a PAYG social security scheme as a benchmark. Second, we introduce immigration with scholarship as attraction factor into the benchmark model. The comparison of before and after scholarship policy is implemented in a simulated economy with PAYG social security system shows that the economy with PAYG social security system is benefited from the scholarship policy with a relatively small cost on the capital accumulation. Besides that, the numerical results suggest that immigrants-friendly policy such as allowing more immigrants and higher scholarship amount for immigrants have a positive effect on the capital accumulation.Contents Chinese Abstract (ii) Abstract (iii) 1 Introduction (1) 2 Model (5) 2.1 Population Dynamic (6) 2.2 Production (7) 2.3 Households (8) 2.4 The Government (9) 3 The Economy （10） 3.1 The Equilibrium （10） 3.2 The Effect of Policy on Tax （13） 3.3 Reexpressing of Social Security and Saving （14） 4 The Benchmark Model （14） 5 The Model with Scholarship Policy （16） 6 Calibration (19） 7 Conclusion (24) Reference (26)1312209 bytesapplication/pdf論文公開時間：2014/02/13論文使用權限：同意有償授權(權利金給回饋本人)隨收隨付年金制疊代模型獎學金政策外來移民人口稅基[SDGs]SDG10thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/263368/1/ntu-103-R00323054-1.pdf