指導教授：陳虹如臺灣大學：經濟學研究所何曉柔Ho, Sheau Rou CindySheau Rou CindyHo2014-11-292018-06-282014-11-292018-06-282014http://ntur.lib.ntu.edu.tw//handle/246246/263355本文考慮政府財政政策，探討政府如何分配稅收，分別用於政府支出和隨收隨附國民退休年金。 我們將消費性的政府支付分別納進疊代模型效用函數中。其中，消費者的存活期限為兩期:第一期是年輕時期，第二期是年長時期。他們皆透過消費和享用政府提供的基礎公共建設來累積個人效用。除此之外，我們也將生產性的政府支出納入生產函數中。廠商雇用勞工，租借資本和使用政府提供的建設來生產。因此產生了幾種結論概述: (1)無論使用任何一種政府財政政策，把稅收分配到生產性的政府支是最有效提供有益的經濟成長及福利制度。 (2)不管政府使用何種財政政策，增加隨收隨附國民退休年金制度對於經濟成長以及幼年和老年的福利制度都是有所損害。 (3)根據不同的財政政策，消費性的政府支對於經濟長與社會福利的效用是不同的。This paper examines the allocation of government tax revenue on productive government expenditure, utility-generating government expenditure and Pay-as-you-go (PAYG) social security system under different government fiscal policies. We consider utility-generating government expenditure in an overlapping generation model in which individuals survive from adulthood to old age and receive utilities from their own consumption, as well as public provided facilities. We also incorporate productive government expenditure into the production function, in which each firm produces output using capital, labor, and government spending as complementary inputs. The conclusions are summarized as, (1) regardless which fiscal policy is used; the allocation of the tax revenue in productive government expenditure is the most efficient allocation that brings benefit to growth and welfare. (2) No matter what kind of fiscal policy is used by the government, an increase in the contribution of PAYG pension system will harm the economic growth and the welfare for both generations. (3) Under different fiscal policies, the effect of the utility-generating government expenditure on the economic growth and the welfare are different.口試委員會審定書.......................................... i 誌謝.................................................... ii 摘要.................................................... iii ABSTRACT............................................... iv CONTENTS............................................... vi LIST OF FIGURES........................................ viii LIST OF TABLE.......................................... x 1. INTRODUCTION................................... 1 2. THE MODEL...................................... 7 2.1 Households..................................... 7 2.2 Firms.......................................... 8 2.3 Government..................................... 9 2.4 Equilibrium.................................... 10 2.5 Growth......................................... 11 2.6 An exogenous increase in gk.................... 17 2.7 An exogenous increase in gc.................... 20 3. FISCAL POLICY CHANGES.......................... 25 3.1 Constant tax rate and utility-generating government expenditure............................................ 25 3.2 Constant tax rate and productive government expenditure............................................ 31 4. CONCLUSIONS.................................... 37 REFERENCES............................................. 40 APPENDICES............................................. 43489436 bytesapplication/pdf論文公開時間：2016/07/16論文使用權限：同意有償授權(權利金給回饋學校)生產性的政府支出消費性的政府支付隨收隨附國民退休年金政府財政政策疊代模型[SDGs]SDG8thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/263355/1/ntu-103-R01323052-1.pdf