查詢結果分析
來源資料
頁籤選單縮合
題 名 | 「專款專用」和經濟理論=Earmarked Taxes and Economic Theorizing |
---|---|
作 者 | 熊秉元; | 書刊名 | 經社法制論叢 |
卷 期 | 23 1999.01[民88.01] |
頁 次 | 頁199-217 |
分類號 | 564.12 |
關鍵詞 | 專款專用; 有限理性; 制度; Earmarked taxes; Bounded rationality; Institution; |
語 文 | 中文(Chinese) |
中文摘要 | 在這篇論文裡,我們由「專款專用」出發,推展引申到經濟學的核心觀念。全文 分成三部份:第一部份是對「專款專用」理論的回顧;我們強調Buchanan & Brennan由「 興利」著眼的觀點,以及Hsiung(1997)由「防弊」角度的論述。第二部份是列舉並闡釋包 括Frank的情緒特徵、North的制度、Buchanan的「相對絕對的絕對」、以及Kydland & Prescott的「規則和權衡」等四種論點。第三部分先對前兩部份提出整合性的分析,指出 「專款專用」和其他這四種理論之間的關聯。然後,再由這種關聯性進一步推論到經濟學 的核心觀念。本文的結論是:一言以蔽之,經濟學的精髓在於「相對」兩字! |
英文摘要 | We begin the inquiry in this article by exploring the arrangement of earmarked taxes, and then end up with an examination of the core analytical concept of economics. The paper is divided into three parts. The first part contains a review of the theoretical discussions of earmarked taxed. The emphases are on Buchanan & Brennan's thesis that the arrangement is employed to ensure beneficial result, and on the opposite argument that it can prevent fiscal disasters. The second part reviews the theories of Frank (on emotional characteri- stics), Buchanan (on the relatively absolute absolutes), North (on institutions) , and Kydland & Prescott (on rules versus discretion). The third part provides an integrative analysis of the previous two sections by indicating the relationship between the theory of earmarked taxes and the theories of Frank et al. Afterwards, it is argued that the relationship can further illuminate the core analytical concept of economics. In short, the essence of economic analysis is argued to be the concept of relativity! |
本系統中英文摘要資訊取自各篇刊載內容。