課程名稱︰財政學二
課程性質︰系必修
課程教師︰李顯峰
開課學院：社科院
開課系所︰經濟系
考試日期（年月日）︰2007.4.23
考試時限（分鐘）：兩節課
是否需發放獎勵金：Y，謝謝^^
（如未明確表示，則不予發放）
試題 :
注意：需附推理說明、繪圖或計算過程，若只列出答案，即使答案對也不予計分。
1.(25%)
(1)何謂租稅的超額負擔(excess burden)？個人的無異曲線為L字型時，
課商品稅的超額負擔為若干？
(2)何謂雷姆西法則(Ramsey rule)？須滿足哪些條件？與單一稅率是否一致？
(請證明可推導出△X/X = △Y/Y)
(3)為達到租稅的效率，應對高級遊艇課徵較高或較低的商品稅？理由為何？
2.(20%)
The life-cycle model presumes that the income tax system taxes interest
income received by savers and permits deductibility of interest paid by
borrowers. Suppose that the income tax system has asymmetric treatment
of interest, with interest payment by borrowers not deductible (as in
the case of consumer interest). Explain how the graphical model would be
altered to account for the asymmetric treatment. Explain the behavioral
implications of the asymmetric treatment.
3.(15%)
試應用資產選擇模型(a portfolio model)並且分別說明，課徵財富稅(a wealth tax)
對風險偏好者、風險中性者、風險怯避者(risk averter)選擇需求不同風險程度
財富的影響。
4.(20%)
Use a labor/leisure choice model to analyze the incentive effect of a
government program targeted at low-income households. Suppose,
in particular, that the government provides a grant g1 for households
with income less than some threshold y1. Once household income reaches
the threshold y1, however, the household is no longer eligible for the
grant and receives nothing.
(a.) Draw the household budget line and analyze the work incentive effect
of the government grant program.
(b.) Suppose, instead, that the lump-sum grant g1 is reduced as household
income rises, with the grant formula:g=g1-"gy" y. (注：那個gy的y為
下標，然後再乘以y) The term "gy" is the marginal rate at which the
grant is reduced as income increases. Once income reaches the level
y=g1/"gy" the household no longer qualified for the grant and
receives nothing. Draw the budget line under this grant program and
explain the work incentive effects of the grant program.
5.(20%)
假設納稅義務人為風險怯避者，財政部只對所得稅的逃稅額(tY)處罰，
罰鍰比率為s，t是所得稅稅率，Y是納稅人的稅前所得。
試應用資產選擇模型 (a portfolio model)並且分別說明，在下列情況下，其他
條件不變時，分別會提高、減少逃稅或不確定：
(1)財政部加強查緝逃稅的能力
(2)納稅人的所得增加
-The End-
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