國際公共財和公共財一樣會有搭便車的情形產生。由於搭便車行為的特性，有些國家不必付出成本便能享受到國際公共財所帶來的利益，因此，用什麼方式來籌措提供國際公共財時所需要的財源，便成為一個非常有趣的課題。 本文第二章首先回顧各學者對於國際公共財的定義，並舉出實際的國際公共財的例子，接著說明國際公共財數量決定的方式以及目前主要國際公共財的供給情形，最後則介紹目前籌措國際公共財財源的主要方式。 在理論模型部分，本文以Sandmo（2003）的模型作為基本架構，然後假設有一個國際社會規劃者可以對所有的國家課稅，所獲得的稅收作為提供國際公共財的財源。課稅的方式則區分為定額稅、所得稅和消費稅等三種不同的稅制來融通，並採用拉格蘭氏方法（Lagrange）來看是否存在一個國際公共財的薩穆爾遜條件。

我國金融商品之推出一直面臨著賦稅課徵之挑戰，也因而引起徵納雙方之爭議，使得資本市場之流動性受到影響。是以，新金融商品分割債券之推行，其賦稅課徵之合理性及公平性與否，亦會重大影響債券市場之效益。然而國內學者對於分割債券的研究相當少，主要是聚焦於我國制度的介紹及分割前後之附息債券與零息債券課稅方式之差異；國外學者則發現課稅方式的改變使得分割公債交易有巨額成長（Livingston and Gregory, 1989），以及交易方式及課稅方式之差異使得債券分割前後產生套利空間，導致市場無效率（Halpern and Rumsey, 2000）。 　　因此本研究主要係探討台灣分割債券現行賦稅規範，並探討其與利率連動之結構型債券商品，以及其與債券市場效率之相互影響。本研究以參考國外分割債券課稅方式，及引用財會理論及租稅理論為分析原則，且輔以我國最高行政法院及高等行政法院實際案例，探討其賦稅課徵的公平性及合理性；並依據所探討之問題提出建議以供稅務主管機關參考。 / We have been facing the taxation challenge while every new financial product comes out to market. In that case, we find the disputations between tax collector and taxpayer, which also affect the liquidity of the capital market. Similar to the existing disagreements of the taxation for financial instruments, stripped bonds also have same problems and we could see how important it is to evaluate the rationality and fairness. However, prior local researchers on stripped bonds did not focus a lot about its taxation problems. Still, they found the different taxation after the bond is stripped, which may cause some unfair treatments between the coupon bonds and the zero-coupon bonds. On the other hand, the prior foreign studies found out the transaction amount of the stripped treasury bonds increased (Livingston and Gregory, 1989) and market efficiency occurred (Halpern and Rumsey, 2000) when they differentiated the taxation between the coupon bonds and the zero-coupon bonds 　　The main purposes of this research are to study the current regulations of stripped bonds in our country, find out the problems in practical operations, connect the linkage with stripped bonds and structured bonds and realize what is the effect brought to the bond market. For the mentioned purposes, we refer to foreign documents, apply both accounting and tax theories to be our main principles, and review some practical law cases from our high and supreme administrative courts while evaluating the rationality and fairness of stripped bond taxation. Therefore we could provide a reference for the authority in determining the future tax regulations.

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.