本文主要目的在嘗試建立一個包括總需求、總供給，預期和不確定因素的開放總體經 濟模型，並探討在此模型下的最適資本移動政策，最適外匯政策及最適財政和貨幣政 策。 過去的文獻中，在求最適資本移動政策時，並未加入預期，總供給面及不確定因素， 本論文第一部份將探討加入這些因素後，最適資本移動係數的選擇。此外根據以前的 文獻，在探討最適外匯政策時，均假定資本是完全移動的，本文第二部分將解放此假 設，探討滿足損失函數（Loss function ）––即所得之變異數為最小的最適外匯政 策，同時可以證明出資本完全移動下之結論只是本文結論中的一個特例而已。本文第 三部份將利用所建立之模型探討在各種不同匯率制度（固定、管理及浮動匯率）下之 最適財政及貨幣政策，並希望能找出最適之政策搭配。

本篇論文旨在開放經濟體系下，以貨幣分析法、資產選擇分析法、國際收支分析法之 三種理論，探討市場匯率之決定及影響之因素；當國際收支失衡時，貨幣當局運用何 種干預政策，使經濟體系達到最適狀況。全文分為五章討論。 第一章為緒論。 第二章乃在貨幣分析法下，探討在基本假設下及放棄某些假設時，匯率之決定；實施 干預時，影響匯率的程度。 第三章乃在資產選擇分析法下，探討匯率之決定及影響的因素；干預政策對匯率有影 響。 第四章是在國際收支分析法下，討論匯率之決定，干預政策對匯率有影響。 第五章則為結論。

本論文由三篇獨立論文組成，討論的議題為經濟成長與環境保護。第一篇論文以環境顧至耐曲線研究1992至2004年中國大陸經濟發展與空氣品質的關係。第二篇論文分析綠色租稅改革的健康效果，與其對最適環境稅率的影響。第三篇論文研究在經濟體系扭曲之下的次佳最適排放稅稅率。 / This dissertation consists of three independent essays which focus on the issue of economic growth and environmental protection. The first essay examines the relationship between economic development and air quality by examining Environmental Kuznets Curves from 1992 to 2004 for Mainland China. The second essay analyzes the health effect of green tax reform and its impact on the optimal environmental taxes. The third essay examines the optimal second-best environmental tax rate in the presence of pre-existing distortions by taxing emissions.

本論文緣起於本研究者積三十年於醫學教育之教學、研究、服務及醫院臨床經驗之心得，透過近年於國立政治大學商學院EMBA策略管理課程之學習，乃試以北醫大為個案實例，探討大學教學醫院與醫學院資源互惠之最適經營策略，並嘗試提出可能之最適經營模式。 基於管理哲學之建立，首在掌握探討經營目標之界定，運用可能之資源，判別環境之變化，而採取最適經營策略，進而提出最適經營模式。而本研究者，以商學院之理論基礎，檢測台北醫學大學附屬教學醫院之教育目標及使命，深受近年台灣醫學、醫藥之嚴峻挑戰與變遷，以及政府健保政策等之鉅變下，所擁有之有限醫學教育教學資源，必須與現有醫學院系之資源，有所調整與互惠運用之經營策略，故本研究者以近距離觀察，與獨有之醫學教學及臨床實務任務，作此研究，貢獻予台灣各大學教學醫院與醫學院資源互惠之經營策略參考。 關鍵詞：大學教學醫院、醫學院、醫學教育目標及使命、資源互惠、最適經營模式、調整與互惠運用、經營策略 / A study to develop effective cooperation and beneficial collaboration in resources between teaching hospitals and medical schools- a case study of Taipei Medical University Hospital This paper seeks to explore ways through which medical schools and teaching hospitals can better share their medical educational resources. With his thirty odd years of teaching and clinical experience in both Taipei Medical University and the university hospital, coupled with his EMBA structural and management learning, the author plans to develop an effective model drawing on both business management theories and his personal familiarity with the hospital management climate. With a current scarcity in medical education resources, caused by reasons ranging from the government’s recent instatement of the medical care program to the newest wave of changes in medical ethics in Taiwan, the author proposes that Taipei Medical University and its teaching hospital must re-distribute and re-organize the current model with which teaching resources is deployed if it wishes to uphold its vision of educating well-rounded young doctor. To successfully re-invent an effective model, the author proposes to employ a business management approach. According to the basic philosophy of management, a successful model must be established with a firm objective for the institution, an honest evaluation of the institution’s available resources, and careful observation of the current climate of the market. These principles would be the building blocks in the current paper for the development of an efficient model for medical education resource allocation. The following research spans a period of six years, from 2001 to 2007. Done with strict scientific methods, the research aims to provide solutions for medical school and teaching hospitals in Taiwan a better way to allocate medical education resources, and ultimately contribute to the future advancement of medical education and management in Taiwan. Key word：medical school 、teaching hospitals、medical educational resources、effective cooperation and beneficial collaboration in resources、medical education and management、efficient model

科学研究費補助金 研究種目:基盤研究(C) 課題番号:12630097 研究代表者:奥野 信宏 研究期間:2000－2001年度

第一篇文章係利用Meltzer and Richard (1981)所建構之中位數投票者模型，衡量政府進行所得重分配產生公共基金邊際成本大小。有別於過去研究公共基金邊際成本的文獻，假設租稅制度之現況為任意的或是在最適的均衡下，文章的主要貢獻在利用現存租稅制度本身代表著一個政治均衡的前題，推導出公共基金邊際成本之公式，故可以視為是將實證經濟學的特性應用在規範經濟學的領域之研究。有趣的是公式中以標準化後平均所得與中位數所得差距所衡量的所得不均度，可以用來衡量租稅的效率損失及重分配水準是否足夠。 第二篇文章係利用 Laffont and Tirole(1986)的最適廠商管制機制模型，加入Raith(2003)誘因給付契約模型，建構較符合實際社會狀況的雙層不完全資訊模型。文章的貢獻在發現廠商最適管制機制，除Laffont and Tirole（1986）指出受廠商工作努力誘因及資訊淨租之影響外，還受到員工風險厭惡程度、生產成本風險及工作努力邊際負效用增加速度等因素的影響。當生產成本風險愈高，或是員工風險厭惡程度愈大及工作努力邊際效用增加速度愈快，使得廠商與員工間道德冒險的成本愈大時，廠商最適管制機制愈偏向成本加成契約，而非Laffont and Tirole(1986)指出偏向固定價格契約。此結論可廣泛應用於包括國防採購、政府部門與公有、公用事業之管控等問題，例如，航太、軍火、高速鐵路等生產成本風險較高產業，廠商最適管制機制愈偏向成本加成契約；但電力、自來水等生產成本風險較低產業，廠商最適管制機制愈偏向固定價格契約。 第三篇文章討論過去文獻未分析的廠商最適利潤稅問題。廠商的實際利潤除有生產技術的差異外，還受員工工作努力及隨機變數等因素的影響。一方面，政府僅能觀察廠商事後利潤，並無法觀察其生產技術差異；另一方面，廠商也無法觀察員工工作努力及隨機變數等，兩者均存在不完全資訊的問題，因此，建構政府與廠商之間，以及廠商與員工之間的雙層不完全資訊架構，分析不同生產技術廠商的最適利潤稅對逆選擇、道德冒險及風險分攤的影響，是一個有趣且重要的課題。 本篇發現廠商最適利潤稅有兩種情況，當政府觀察廠商事後利潤不會產生替代效果下，應課徵定額稅(lump-sum taxes)；除此之外，若存在逆選擇的問題，透過模擬數值分析結果發現，廠商最適利潤稅邊際稅率與員工風險厭惡程度及生產風險成正比。此外，隨著廠商生產技術愈高，利潤稅邊際稅率則逐漸下降，而且廠商生產技術愈高，不同風險厭惡程度及風險下的利潤稅邊際稅率差異也逐漸減少。 當生產技術分配為柏拉圖(Pareto)分配時，最適廠商利潤稅邊際稅率較均等(Uniform)分配及對數常態(Lognormal)分配為低。當工作努力邊際效用與工作努力間為凸函數時，最適廠商利潤稅邊際稅率較兩者間為線性函數時為低。

本研究顯著地發展時間轉換Lévy過程在最適投資組合的運用性。在連續Lévy過程模型設定下，槓桿效果直接地產生跨期波動度不對稱避險需求，而波動度回饋效果則透過槓桿效果間接地發生影響。另外，關於無窮跳躍Lévy過程模型設定部分，槓桿效果仍扮演重要的影響角色，而波動度回饋效果僅在短期投資決策中發生作用。最後，在本研究所提出之一般化隨機波動度不對稱資產報酬動態模型下，得出在無窮跳躍的資產動態模型設定下，擴散項仍為重要的決定項。 / This study significantly extends the applicability of time-changed Lévy processes to the portfolio optimization. The leverage effect directly induces the intertemporal asymmetric volatility hedging demand, while the volatility feedback effect exerts a minor influence via the leverage effect under the pure-continuous time-changed Lévy process. Furthermore, the leverage effect still plays a major role while the volatility feedback effect just works over the short-term investment horizon under the infinite-jump Lévy process. Based on the proposed general stochastic asymmetric volatility asset return model, we conclude that the diffusion term is an essential determinant of financial modeling for index dynamics given infinite-activity jump structure.

本研究探討包括土地稅之地方租稅結構，在經濟面的最適條件，並論平均地權的理想、土地利用的經濟效率與公平，能否經由我國現行中央和地方租稅的劃分形態下之土地稅制實現，與土地稅制度之改進等問題。 從人口分派至各地的效率觀點，地方稅制之安排，應使個人不論定居於任何行政區，均可獲得相同的「財政淨效益」。如地方公共財具有敵對性，地租單一稅並不能有效內化移民對地方財政之衝擊。另一方面，此一概念也與國民之財政待遇水平公平的條件一致。從總體之經濟效率與公平角度，地方自主之稅制選擇，至少不應擴大地方間財政淨效益的差異。 本研究試以政治成本最小化的模式，分析我國地方政府對土地稅制之選擇，結果未能顯著解釋台灣省各縣（市）在公告地價與公告現值相對調整幅度差異。同時地方財政自主性不足，地方土地稅努力也與其所獲補助顯著負相關。由於土地政策及國民福利有其全國之一致性，而地方財政有其特殊性，設計地方土地稅制應考慮全國之標準及因地制宜。為消除關於土地增值稅租稅性質及稅收歸屬之爭議，本研究建議雙軌課稅制度。 / This study focuses on the economic optimum conditions of local tax structure which includes land tax.　Such issues as whether the ideal of Equalization of Land Rights and the efficiency and equity of land use could be realized through the land tax system under the current tax assignment between central and local government in Taiwan, and ways of improving land tax are studied as well. From the viewpoint of distributing total population across jurisdictions efficiently, the arrangement of local tax should make one, regardless of which jurisdiction he resides in, receive the same “net fiscal residuum”(NFC).　If local public goods are rival, single local tax to land rent can not effectively internalize the fiscal impact brought by immigrants.　On the other hand, equal NFC is consistent with conditions for the horizontal equity of fiscal treatment to citizens.　With a view to the entire economic efficiency and equity, the tax choices made by local governments at least should not widen differences of NFC between jurisdictions. In this study, the model of minimum political cost has been used to analyze how local governments in Taiwan choose between types of land taxes. But the result of multiple regression could not explain significantly the discrepancy of relative ratio of adjusting rate of Announced Land Price to adjusting rate of Announced Land Current Value between local governments in Taiwan province.　In the meantime, the local fiscal position lacks independence.　Local land tax efforts are significantly negative correlation with the received grants.　Because it’s necessary for the national consistency of land policy and social welfare, plus the particularity of local finance, the national standard and district discrepancy should be taken into consideration in designing local land tax system. In order to eliminate controversies about the characteristics of Land Value Increment Tax and where the tax revenue belongs to, a parallel tax system is suggested.

面對通訊與資訊科技的大幅進步，通訊網路正在進行一個巨大的變革，要將電信網路與數據網路整合成一個單一的All-IP網路以支援所有網路應用服務。欲達到整合型網路的理想，仍有許多困難尚待克服，而服務品質問題是其中最關鍵的問題之一。因為受限於封包交換網路之原有的特性，All-IP網路有影響服務品質的三項因素：過長的延遲時間、抖動以及封包遺失。首先，我們利用了達成度函數(achievement function)來處理單位的轉換，使得能夠同時考量此三項不同單位的因素。接著，本文中提出一套方法來解決All-IP網路上端對端(end-to-end)的資源配置及路徑規劃問題。在分配資源時，我們企圖提供一種成比例的公平性給各個不同等級。此公平性的精神是要使得所有網路使用者的滿足程度相當，而非各個不同等級的使用者分配到相同的資源。我們將以預算方式控制端對端品質管理以追求使用者之整體最大滿意程度。 本論文的規劃概念是將網路規劃分成兩個階段。第一階段是在一筆給定的總預算底下，以成比例的方式去分配資源給各個不同等級，並建置網路上的頻寬，使各等級能依其需求拿到適當的頻寬，確保滿足程度相當。 接下來第二階段則是在第一部份已完成的規劃基礎下，做路徑規劃，指派新進入的使用者到一條較好的路徑，在滿足此使用者的延遲時間要求下，使此系統的壅塞程度越小越好。路徑規劃的概念為如何挑選最佳網路路徑，以規劃具服務品質之端對端路徑，並可達到資源之最有效利用。網路營運者將可運用此套方法來調校自身所營運的網路以追求使用者最高滿意度。 / We present an approach for the fair resource allocation problem and QoS routing in All-IP networks that offer multiple services to users. The objective of the optimization problem is to determine the amount of required bandwidth for each link and each class to maximize the sum of the users' utility. In this work, we focus on approaches that, while allocating bandwidth, attempt to provide a proportionally fair treatment of all the competing classes. First, we will show that an achievement function can map different criteria subject to various utility onto a normalized scale. It may be interpreted as a measure of QoS (Quality of Service) on All-IP networks. Using the bandwidth allocation model, we can find a Pareto optimal allocation of bandwidth on the network under a limited available budget. This allocation can provide the so-called proportional fairness to every class, that is, this allocation can provide the similar satisfaction to each user. Next, we present a routing scheme under consideration of the delay. Such an optimal path provides the end-to-end QoS guarantees to each user. Finally, a numerical example is given to illustrate how to solve the fair resource allocation problem and how to modify the nonlinear parts.

勞退新制即將在 94年 7 月 1 日起正式實施，在新的退休金體系下，勞工可由舊制的確定給付制轉換到擁有資產配置與投資決策權利的確定提撥制。台灣的勞退新制可分為兩種退休金制度供勞工選擇－個人帳戶制及其他年金制。確定提撥制與確定給付制在本質上有諸多的差異性，分別具有不同的優缺點，在本文的假設下，轉換選擇權存在於個人帳戶制與其他年金制之間。另外，在期望達到勞工退休金財富極大化的目標下，勞工會選擇在適當的時點，由個人帳戶制轉換到其他年金制。 　　雖然本文是採定值模型來分析，但是提供一個直觀上充分的洞悉與表徵，來解釋勞退新制下之個人帳戶制及其他年金制之間，若存在一最適轉換時點，其在經濟意涵中所表示之抵換關係與經濟價值為何。本文建構一個退休金財富極大化之模型，結合數值模擬的方法來分析其要點。研究結果發現，最適轉換時點之衡量，是由兩種制度下的變動率，而非帳戶內金額之大小來決定；此外，年金精算現值計算經折現後的給付率和剩餘工作年數，對於勞動工作者的選擇也屬重要變數之一。另外，本文針對年輕的勞工，在不同投資報酬率環境下，計算出兩種制度間抵換的價值；最後，本文也探討了執行轉換選擇權對於不同年紀的勞動工作者影響的幅度。總而言之，本文希望提供勞動工作者在勞退新制下，一個退休金財富配置最適化的準則，及執行轉換選擇權時參考的方針。 / The newly Labor Pension Act will be carried out in 2005 soon. Under this new pension system, employees will be given the choices of converting their traditional defined benefit (DB) pension plan into an individual-account defined contribution (DC) pension plan with full control over assets allocation and investment decisions. Under DC pension plan in Taiwan, there are two types of pension plan- Individual Account System and Commercial Pension Plan System- for employees to choose. DC and DB pension plan are totally different in essences, so on the basis of our assumptions, switch options will exist among Individual Account System and Commercial Retirement Plan System. Thus, in order to maximum employees’ retired wealth, employees might choose the optimal time to convert Individual Account System into Commercial Pension Plan System. Although our model is deterministic in nature, we believe that it provides an intuitive insight about switch options. We find not only the optimal switch time between Individual Account System and Commercial Retirement Plan System but also the “trade-off” economic values. This paper designs a model of maximizing retired wealth and makes numerical simulation to analyze optimal switch time. We find it is the “rate of change” of these two different pension systems affects the times for employees to exercise switch options. Besides, both the payment-rate scaled present value of the DB pension annuity and the retirement horizon are significant parameters in our analysis. Third, we also calculate the threshold investment returns between Individual Account System and Commercial Pension Plan System under various investment environments. Finally, we also contrast the effects of exercising switch options between younger and older employees. In short, we want to provide some principles for employees to make the optimal retired wealth allocation under Newly Labor Pension Act, then exercise switch options at the proper time.