創新是複雜、昂貴、且高風險的活動，並且存在外部性，研發合作為促使企業從事創新的重要機制。本研究目的在於延伸過去理論性架構與實證研究，建立研發合作—創新—財務績效價值鏈。以下為研究問題： 1.吸收能力、知識外溢、與不確定性是否會影響研發合作的頻率？ 2.研發合作是否可以提高研發投資、研發產出、與財務績效？ 3.不同的研發合作型態如何影響研發合作的決定因素？ 4.不同的研發合作型態如何影響研發合作的績效？ 5.研發合作與財務績效的關係是否會受到研發投資與研發產出的中介影響？ 本研究採用 two-industry, n-firm-per-industry Cournot 競爭模型探討研發合作、研發投資（創新之投入面）、研發產出（創新之產出面—非財務績效）、與財務績效的關係，並以台灣高科技產業為研究對象進行實證分析。對於台灣高科技產業的研發合作與創新活動，研究結果提供學術界與企業界更完整且廣泛的觀點。 實證結果支持公司擁有較高吸收能力的員工是從事研發合作的決定因素之一。另外，知識外溢的提高，亦將促使高科技公司進行研發合作。而在高度吸收能力與知識外溢下，公司採行一般合作之頻率較其他合作模式高。 另外，實證結果也發現研發合作的確鼓勵台灣高科技產業的公司進行更多研發的投資，並且持續創造較高的研發產出與財務績效。相對於其他合作型態，一般合作可以創造較高的研發產出與財務績效，因此為較佳的合作模式。而由於市場競爭的本質，使得水平合作公司之研發投資較垂直合作與一般合作少。最後，僅有研發投資並不足以提升公司的績效與維持競爭優勢，研發合作公司的創新能力與研發產出才是獲利力的決定因素。 / Innovation is complex, costly, and risky and incurs externalities. R&D cooperation is thus a proper mechanism to encourage firms to innovate. The purposes of this dissertation are to extend the prior theoretical framework and empirical studies to establish a research framework for the R&D cooperation—innovation—financial performance chain. The research questions are as follows: 1.Do absorptive capacity, knowledge spillovers, and uncertainty affect the intensity of R&D cooperation? 2.Does R&D cooperation result in higher R&D investments, R&D outputs, and financial performance? 3.How do different R&D cooperation types influence the determinants of R&D cooperation? 4.How do different R&D cooperation types influence the performance of R&D cooperation? 5.Is the effect of R&D cooperation on financial performance mediated by R&D investments and R&D outputs? In this dissertation I apply the two-industry, n-firm-per-industry Cournot competition models to theoretically examine the relationship between R&D cooperation, R&D investments (input perspective of innovation), R&D outputs (output perspective of innovation—non-financial performance), and financial performance. I then use Taiwan’s high-technology industry as a research sample and empirically test my research hypotheses. The results provide academia and practitioners with a more comprehensive view of R&D cooperation and innovation activity among Taiwan’s high-technology industries. The empirical results support the argument that absorptive capacity has a positive impact on the frequency of R&D cooperation in high-technology industry. In addition, an increase in knowledge spillovers also tends to increase intensity to collaborate in R&D. Under high absorptive capacity and knowledge spillover, generalized R&D cooperation is preferred to other cooperative models. The empirical results also show that R&D cooperation does encourage Taiwan’s high-technology firms to invest more resources in R&D, and leads to higher R&D outputs and financial performance under the characteristic of high knowledge spillovers. Relative to other cooperation types, generalized cooperation leads to higher R&D outputs and financial performance and is a superior cooperative model. Due to the nature of market competition, horizontal cooperative firms are not willing to invest too much in R&D relative to vertical cooperation and generalized cooperation. Finally, simply investing in R&D alone is not enough to achieve breakthrough performance and sustain a competitive advantage. The ability to innovate and generate R&D outputs determines the profitability of the cooperative company.

隨著民主治理的發展，有效調和民主憲政與文官專業價值，才能夠確保民主政治運作的效能。背景因素使得政務官與事務官間的互動，愈具舉足輕重的角色。從相關研究可以理解，欲直接觀察政務官與事務官細部的互動並不容易，兩者間細部的互動對外界而言始終是一個黑盒子。因此，本研究使用鮮少作為該議題研究主體的影視產品進行分析。選擇英國經典影集「Yes, Minister」，乃因該劇主要以描繪政務官與事務官互動為主，描寫程度相當細膩。藉此旁觀的角度一窺政務官與事務官的互動，確實是個能夠協助深入理解該議題的良好個案。 研究設計的基礎為文本分析法，透過建構分析路徑，分別從兩者本質、選擇偏好、表現作為，以及互動後對政策產出的討論。先將14集研究樣本進行相同路徑的文本化，再將文本化的樣本進行論述與類型化。研究發現事務官的互動技巧，包括行政權力的作為與不作為、可行性評估、影響政務體系與政務官以及納入外部勢力等，目的為提升參與決策的條件，細部列出24項互動技巧；另一方面，政務官則可透過經驗複製、行政學習、媒體與聲望經營與納入外部力量等，目的為提升統治便利性與正當性，細部列出13項互動技巧。兩者的互動呈現出互相制衡的本質，若各自無法有效負責與調和時，易形成雙重價值選擇的壓力。 本研究提出以「鐘擺效果」解釋政務官與事務官的互動，兩者在制衡關係的基礎上，隨著時序性的影響而改變互動模式。基本上的互動如鐘擺式擺盪，進而系統性因素將會因時序性遞減，激發出最適的政策結果。最終提出兩大項建議：首先，從制衡到動態平衡的關係，正視制衡現象的存在、立基於分權制衡上的信任關係、減少彼此錯誤解讀的機會，以及培養持續監督與自省能力；其二，設定政策決策的妥協底線，認知非任務型指標的超然價值，以及試著創造沒有共識的共識。 / In any democratic state’s development, how to effectively reconcile the two values of constitutional democracy and bureaucratic expertise is fundamental to ensure the proper functioning and efficacy of democratic politics. As Taiwan further consolidates its democracy, the interaction between the political appointees and senior civil servants becomes ever more important in achieving a balance of pluralistic values on the one hand, and government’s administrative efficiency, on the other. Yet past research has found that it is not easy to observe directly the details of the interaction between political appointees and civil servants; to the external world, the actual interaction between the two has always been a black box. Therefore, to shed light on that black box, this study analyzes the interaction between appointees and civil servants as depicted in film and television programs. The classic British series, “Yes Minister,” was chosen as the study’s research subject because it portrays the minister-bureaucrat interactive behavior skillfully and poignantly, which allows a deeper understanding of the issue. The study employs textual analysis as the principal research method. Each of the series’ 14 episodes had been textually reinterpreted by using the same analytical paths, which were constructed by first categorizing the nature, choice preferences, display behaviors, and post-interaction reaction to policy outputs for both political appointees and senior civil servants. The research has found that civil servants, in their pursuit for greater participation in decision-making, exhibit as many as 24 distinct interactive behaviors with their political superiors. Some of these behaviors include administrative action and inaction, call for feasibility assessment, manipulation of the political system, and incorporation of external forces. On the other hand, political appointees, in their effort to achieve political expediency and legitimacy, have 13 behaviors of their own through experience replication, administrative learning, media and reputation management, and inclusion of external forces. Both sets of interactive behaviors are essentially parts of a checks-and-balances system. When responsibilities are unclear and actions cannot be coordinated effectively, the agency then becomes vulnerable to role ambiguity and double value selection problems. This research proposes a “pendulum effect” to explain the interaction between political appointees and civil servants. Because the appointees and civil servants have a mutual checks and balances relationship, both parties will alter their interactive behavior depending on the timing of events. Essentially, the interaction between the two sides will initially swing freely like a pendulum; subsequently, system factors will cause the pendulum to progressively decrease its swing, ultimately arriving at the most optimal policy result. In conclusion, this study makes two major recommendations. First, both political appointees and civil servants need to understand that they are in a dynamic equilibrium, in which they check and balance each other’s actions. By acknowledging the check and balance nature of their relationship, both minimize the chance of misinterpreting each other, and may develop the healthy capacity of ongoing oversight and self-introspection. Second, both political appointees and civil servants must establish a baseline in any policy negotiation and compromise, recognize the (sometimes) extraordinary value of non-mission-based indicators, and attempt to create a consensus when no consensus exists.

台灣和中國大陸於2010年六月正式簽署「經濟合作架構協議」（ECFA）。無疑地，這是兩岸交流有史以來規模最大、最具官方性質的制度性協商。在象徵意義上，意味著兩岸經濟整合邁入一個嶄新的階段。在實質意義上，透過早期收穫計畫的制度安排，使得兩岸之間的部分貨品和服務享有關稅調降的特殊待遇，對於台灣的整體經濟和部分產業具有立即性的影響。因此，本文旨在探討兩岸簽署ECFA前後，台灣民眾的統獨態度有無發生變化？在影響選民統獨態度因素中，有長期穩定與短期變動，也有感性與理性面向，選民對於兩岸簽訂ECFA的經濟效應評估又扮演了何種角色？最後，隨著兩岸經濟整合的腳步加速，理性層次的麵包效應又是否可能抵銷情感認同的作用？ 本研究使用2008年到2012年「台灣選舉與民主化調查」的定群追蹤資料（panel data），並以「固定與隨機效果並用法」（hybrid method of fixed and random effect model）來分析兩個時間點民眾統獨立場的動態變化。研究結果發現從08年到12年這段時間，民眾的統獨立場呈現往現狀/統一方向移動的趨勢，儘管變化的量不大，但在統計上卻是顯著的。在兩個時間點的動態架構中，選民對於ECFA經濟效益評估的態度變化，不僅與統獨立場的變遷模式與變化方向互相連動，在控制其他變數之後，ECFA經濟評估的態度變化對於統獨立場也有獨立性的影響效果。最後，當短期經濟利益和情感認同相互牴觸時，ECFA經濟的效果甚至會削弱感性認同的作用力。這意味在給定台灣人認同沒有改變的情況下，民眾仍有可能因為簽署ECFA的經濟因素而移動其統獨立場。因此，隨著兩岸經濟整合日益加深，影響個人統獨態度中理性層面利害考量的因素應該予以重視。 / The Taiwanese government has signed the ECFA with China in June 2010. Undoubtedly, ECFA is one of the largest and most official institutional negotiations in the history of cross-strait interactions and exchanges. Signing ECFA with China not only represents that cross-strait economic integration has entered into a new stage, through the arrangements of early harvest program, its impacts on Taiwan’s economy and industry are also immediate. Accordingly, this study aims to explore whether Taiwan people’s attitude toward the independence/unification changed or not after signing ECFA? How the economic inducement from China affect Taiwanese voters’ policy stances on independence/unification issue? Finally, as the accelerated pace of cross-strait economic integration, whether economic factors such as ECFA evaluation may offset the effects of emotional identity on the issue of independence/unification? By using individual panel data from ‘Taiwan Election and Democratization Study’ (TEDS), and taking advantage of hybrid method of fixed and random effect model, the empirical results show that respondents in 2012 are statistically significantly more inclined to maintain status quo or unification in comparison with their attitudes in 2008. Moreover, the attitudinal change of ECFA evaluation are not only systematically associated with the change of policy stance on independence/unification issue, it also reveals independent effect in the statistical model after controlling for other variables. Finally, although emotional affective identity is an important factor to determine public’s policy stances on the issue of Independence/Unification, its effects have begun to weaken especially when the economic interests are large and visible. The implication is that we shouldn’t underestimate the logic importance of political economy played in the trend of regional economic integration, and short-term economic fluctuations may have influence on long-term affective identity.

在全球化的趨勢之下，國際分工不可避免地成為跨國公司運作的趨勢。2013年2月，OECD發布《處理稅基侵蝕及利潤移轉》的報告表示，跨國公司利潤移轉策略的採取被認為是稅基侵蝕的主要原因。基於BEPS已經成為各國非常重視的議題，世界各國也為了保全稅基及防杜利潤移出，紛紛訂出反制措施。這些反制措施是否能遏制利潤不當的移動，是一個值得重視議題。惟目前學術文獻上並未有一篇全面盤點這些反制措施及地主國租稅制度對利潤移轉的影響。 故本篇研究以2005年至2012年台灣電子工業作為研究對象，利用橫斷面及時間序列的追蹤資料 (panel data) 之隨機模型做估計，探討台灣跨國公司之電子業海外子公司的利潤移轉是否會受到租稅規避行為的影響。結果顯示，利潤移轉會受到以下四種國際租稅規避工具所影響，分別是地主國是否有移轉訂價的規範、是否有預先移轉訂價規範、是否有反資本弱化條款以及地主國是否為租稅天堂。

本研究目的在探討代言人的選用策略、代言人代言數量、產品涉入程度與廣告效果之間的意涵；分析人口統計變數對廣告效果的差異性；檢定產品涉入程度、代言人代言數量多寡之間對廣告效果的關係。根據量化分析及質化訪談的研究分析，對代言人的選用策略提出整合研究建議。 研究方法採取量化的實驗法及質化的深度訪談進行，以實驗法進行的過程，先針對代言人代言數量多寡進行人選的前測，再與涉入程度高低不同程度的商品搭配，設計出一組3*2的實驗組合。透過統計檢定導出結論，再輔以實際廣告業界當中，從廣告主及廣告代理商的深度訪談佐證，最終再提出名人代言的選用策略建議。 根據實驗的結果統計歸納，摘要四點結論如下： 一、名人多品牌大量代言等於高知名度，廣告效果仍佳。 二、代言人代言數量過多導致推荐疲乏雖然存在，但對廣告效果影響有限。 三、在商品涉入程度的關係中，名人代言策略建議用在低涉入產品中，高涉入產品效果較差。 四、代言人的選擇應考慮目標對象的性別及教育程度進行遴選標準。 根據廣告主及廣告公司等業者的訪談，提出八項建議如下： 一、依據代言人性格及品牌關聯，為名人量身打造廣告，破解可能的推薦疲乏。二、經由代言人成為「品牌大使」的角色，發揮品牌精神。 三、為避免折損名人價值，名人應嚴選合作品牌，與品牌適配結合。 四、創造虛擬偶像或素人明星為操作代言人的奇兵策略。 五、整合性名人代言的傳播決策路徑 六、避免喧賓奪主效應，發展名人與品牌之間的雙贏及共生關係。 七、用名人自己平常慣用的語言及消費者認同的語言來溝通。 八、理性與感性建立品牌人格化模式。 / The purpose of this study is to explore the strategy of choosing advertising spokesperson, the number of endorsements, the meaning between product involvement and advertising effectiveness. Analyze the demographic variables toward advertising effectiveness. Test product involvement level and relationship between the number of endorsements of advertising spokesperson and the advertising effectiveness. The conclusion is based on the analysis of the quantitative and qualitative research to provide the integrated suggestion for choosing advertising spokesperson. Methodology is based on the quantitative and qualitative (in-depth interview) research. In the course of an experimental method, conduct the pre-test of the candidates for the number of endorsements by advertising spokesperson, the next step is to design a set of 3 * 2 experimental combinations with varying degrees of product involvement. The conclusions derived through a statistical test, and then supplemented with the actual advertising industry which, from the advertisers and advertising agencies in support of in-depth interviews and eventually made the choice of celebrity endorsement strategy proposals. According to the experimental results of statistical induction, four-point summary of the conclusions are as follows: 1. Celebrity endorsement for a large number of brands increases the total brand awareness which means the advertising effect is still good. 2. Lead to an excessive number of spokesmen for endorsement recommendation fatigue exist, but a limited impact on advertising effectiveness. 3. The relationship between the degree of product involvement, the celebrity endorsement strategy proposes to use in low-involvement products, high-involvement products seems less effective. 4. Choosing the advertising spokesperson should take into account gender and educational level of the Target audience as the selection criteria. According to the in-depth interview with advertisers and advertising agencies. The eight suggestions are as follows: 1. Based on the spokesperson personality and association with the brand, it is recommended that the advertising should be tailored to reduce the recommendation fatigue. 2. Through the advertising spokesperson become a "brand ambassador" role, to play the brand spirit. 3. In order to avoid impairment value of celebrity, celebrities should be carefully selected co-brand fit and brand integration. 4. The creation of a virtual idol or a prime people as the advertising spokesperson is an innovative strategy. 5. Integrated decision-making path to celebrity endorsement. 6. To avoid overwhelming and reduce the advertising effect, it is necessary to build the symbiotic relationship between celebrities and the brand to create the win-win situation. 7. Using its own language of the celebrities to communicate with the target audience. 8. Sense and Sensibility patterns to build brand personification.

本文探討景氣因素、研發外溢效果及技術知識特質對IC設計業研發支出遞延效應之影響。本研究主要採用Lev and Sougiannis (1996)所發展之研發支出遞延效應實證模型，以國內IC設計業上市櫃公司為對象，透過分析產業特性，區分為多應用性IC設計群組及單應用性IC之資訊、通訊及消費性群組，並探討其研發支出遞延效應。研究發現如下： 一、在研發支出遞延效應中，IC設計業受景氣之影響僅限於當期之研發支出；就研發支出效益受影響程度上，IC設計業亦低於其他IC產業。此結果顯示，IC設計業由於具備產品多元化和應用多元等利基市場特性，且在國內是屬於成長型產業，故景氣影響程度不如其他下游產業來的大。 二、多應用性IC設計公司之研發支出所創造之未來效益，比單應用性IC設計公司高。多應用性IC設計公司因為受到研發外溢效果之影響，其當期及遞延一期之研發支出，會比單應用性IC設計公司創造更高之效益。此結果顯示，多應用性IC設計公司投入於不同領域產品之研發支出，存在類似產業內外溢效果，因此亦加強研發支出對未來效益貢獻之程度。 三、資訊類單應用性IC設計公司之研發支出，對未來所創造之效益金額及持續年限，均未優於通訊類及消費類單應用性IC公司。本研究發現，技術路徑相依度及技術變動程度兩種技術知識特質，並不能完全解釋單應用性不同群組之研發支出所創造未來效益的程度，而必須同時考量下游應用市場之目前狀況及未來潛力，才能對其研發支出遞延效應做出更正確之推論。 / This thesis analyzes three R&D performance issues of the IC design firms in Taiwan. First, it addresses the effect of the fluctuating economic cycle in the semiconductor sector on the R&D performance of design and non-design firms in the IC industry. Secondly, this study examines the R&D spillover effect on the R&D performance of the multifunctional and single-functional groups of IC design firms. Finally, this study discusses how technological knowledge (path independence and complexity) influences the R&D performance of the three subgroups (computer, communication, and consumer) of single-functional IC design firms. Three major findings of the study are as follows: 1.The fluctuating economic cycle in the semiconductor sector has less influence on the R&D performance of the IC design firms than that of the IC non-design firms. The fluctuation affects the R&D expenditure of IC design firms only in the current year, but that effect on the IC non-design firms exist in the current year and also the following year. The R&D performance of IC design firms is also less influenced. 2.The multifunctional IC design firms generate more benefit from R&D expenditure than single-functional ones, suggesting that the former group has a stronger R&D spillover effect. 3.Although the computer subgroup of IC design firms possesses high technological path dependence and low technological complexity, its R&D performance is not better than the other subgroups. This finding suggests that technological path dependence and complexity do not fully explain the difference in R&D performance among the three subgroups of single-functional IC design firms.

過去的研究指出，具有威脅訊息的情緒臉孔會比正向情緒臉孔快速地吸引個體的注意力。視覺搜尋研究發現情緒臉孔的突顯程度會引發由下而上的注意力攫取，而由下而上的注意力攫取是否能夠被由上而下的因素所凌駕，一直是一個很重要的論爭，因此，本研究同時呈現兩種情緒臉孔，並以文字線索引發由上而下注意力選擇，以探討由上而下的因素是否能夠凌駕情緒臉孔之注意力攫取，並比較不同情緒臉孔攫取注意力的強度。實驗一探討文字線索是否能夠幫助注意力搜尋目標情緒臉孔。實驗二使用一致效果當作注意力攫取指標，探討當臉孔情緒與作業相關時，由上而下因素是否能夠凌駕干擾情緒臉孔為生氣臉孔或快樂臉孔之注意力攫取，以及比較生氣與快樂臉孔攫取注意力的強度。實驗三延續實驗二的研究，將臉孔情緒改為與作業無關，比較生氣臉孔與快樂臉孔攫取注意力的強度。實驗四與實驗二實驗程序相同，但增加倒立中性臉孔與生氣臉孔或快樂臉孔同時呈現情況，如此在以倒立中性臉孔為目標或干擾臉孔情況，可以比較生氣臉孔與快樂臉孔之由上而下因素注意力選擇與由下而上注意力攫取強度。本研究結果在大部分情況下並未獲得一致效果，顯示由上而下之注意力選擇會影響由下而上之情緒臉孔攫取注意力，使得干擾臉孔未能吸引注意力於其上。然而由下而上注意力攫取仍影響搜尋情緒臉孔的反應時間，結果顯示生氣臉孔與快樂臉孔競爭下，生氣臉孔的突顯程度大於快樂臉孔，說明生氣臉孔較快樂臉孔吸引注意力。 / Previous studies using visual search task showed that the saliency of the emotional faces was sufficient to induce the bottom-up attentional capture. It is a critical debate that whether top-down factors can override bottom-up attentional capture. To address this issue, we presented two emotional faces at the same display while using word cues to induce top-down attentional selection. Experiment 1 investigated the effect of word cues on the target face searching. Using congruency effect as an index of attentional capture, Experiment 2 investigated whether top-down factors could override attentional capture of the emotional distractors when emotion is task-relevant and the degree of attentional capture of angry faces was compared with that of happy faces. In Experiment 3, face emotion was changed to be task-irrelevant rather than task-relevant, and the degree of attentional capture of angry and happy faces was also contrasted. In Experiment 4, the invert neutral face was included additionally as another target or distractor. We can use the invert neutral face as the common basis to dissociate the components of top-down attentional selection and bottom-up attentional capture, and contrast the attention effects between angry and happy faces in these two aspects independently. The results showed that congruency effect could not be found in most conditions. This implies that top-down attentional selection can influence the bottom-up attentional capture of emotional faces. But reaction time for searching target was still found to be influenced by bottom-up process. When an angry face competes with a happy face, the saliency of the angry face is higher than the happy face.

本研究蒐集經濟日報、聯合報、與聯合晚報的新聞文章，以中研院的中文斷詞性統進 行結構性的處理，參考並延伸Tetlock、Saar-Tsechansky和Macskassy(2008)的研究方法，檢驗 使用一個簡單的語言量化方式是否能夠用來解釋與預測個別公司的會計營收與股票報酬。有 以下發現： 1. 正面詞彙(褒義詞)在新聞報導中的比例能夠預測高的公司營收。 2. 公司的股價對負面詞彙(貶義詞)有過度反應的現象，對正面詞彙(褒義詞)則有效率地充分 反應。 綜合以上發現，本論文得到，新聞媒體的文字內容能夠捕捉到一些關於公司基本面難 以量化的部份，而投資者迅速地將這些資訊併入股價。 / This research collects all of the news stories about China Steel Corporation from Economic Daily News, United Daily News, and United Evening News. These articles I collect are segmented by a Chinese Word Segmentation System of Academia Sinica and used by the methodology of Tetlock, Saar-Tsechansky, and Macskassy(2008). I examine whether a simple quantitative measure fo language can be used to predict individual firms’ accounting sales and stock returns. My two main findings are: 1. the fraction of positive words (commendatory term) in firm-specific news stories forecasts high firm sales; 2. firm’s stock prices briefly overreaction to the information embedded in negative words (Derogatory term); on the other hand, firm’s stock prices efficiently incorporate the information embedded in positive words (commendatory term). All of the above, we conclude this linguistic media content captures otherwise hard-toquantify aspects of firms’ fundamentals, which investors quickly incorporate into stock prices.

University of Macau / Faculty of Education

人類慾望無窮而資源有限，所以如何將資源做最有效的使用一直是經濟學所追求的課題。有關效率的規範分析中，巴瑞圖最適（Pareto optimality）為接受度最高的準則。基於巴瑞圖效率的觀點，不論是營利組織或非營利組織其經營之基本理念皆是希望以最少的投入獲得最大的產出，因此衡量投入與產出間之相對表現即為效率的評估。非營利組織及公共部門因為有許多產出、投入不易量化，故其效率不易評定。此一情況一直到DEA（Data Envelopment Analysis；資料包絡分析法）發展才逐漸改善。另外，有關DEA的運用幾乎都集中在個別決策單位的效率衡量，將之應用在衡量總體經濟的表現上非常少見。所以論文第肆章是按傳統方式以DEA衡量我國地方政府的效率並分析造成效率差異的原因，第參章則將DEA的概念應用於經濟成長上，探討使經濟成長達到極大化之租稅負擔及租稅結構。又效率的追求為經濟學的主軸，但中央政府的效率目標與地方政府並不相同，由於目標不同，因此彼此所訂的租稅政策亦不相同。本文第伍章試圖提出一理論模型說明中央政府在面對異質地區的垂直外部性下如何有效率的訂定其租稅政策。 / The human desires are infinite but resources are scarce. Using resources effectively is the topic of the economics. In efficient analyses, the Pareto optimality is the highest criterion to accept. Based on Pareto efficiency, the basic idea is to obtain the most outputs by the least inputs. Therefore the efficiency measurement is to calculate the relative performance of inputs and outputs. The nonprofit organization and the public agencies have many outputs and inputs not easy to be quantified; hence, their efficiency is not easy to evaluate. This phenomenon doesn’t improve until DEA (Data Envelopment Analysis) was developed. However, the application of DEA concentrates nearly on the efficiency measurement of individual policy-making unit; the application is be rarely used in measuring the performance of the macro-economy. Chapter 4 of this dissertation measures and explains the variation in cost efficiency of the local governments in Taiwan area. Chapter 3 deals with the application the DEA to economic growth, estimating a combination of the tax burden(the ratio of tax revenue to GDP）and the tax structure(the ratio of indirect taxes to direct taxes)which would maximize the rate of growth of GDP of Taiwan. Efficiency is the core of economics, but the national government’s efficient goal is not as same as the local government’s. Because their goals are not consistent, thus the tax policies are different. Chapter 5 attempts to propose a theoretical model to explain how a national or federal government decides its tax policy in the vertical externalities happening in heterogeneous states.