不動產時效取得制度有其公益之目的，但物權編施行迄今逾六十年，實務上案例大多涉及地上權之時效取得，無怪乎有學者認為時效取得制度不彰。本研究以為首先宜徹底分析不動產時效取得，由於不動產時效取得制度具有一定程度之經濟意義，所以採法律經濟分析來釐清不動產時效取得之立法目的。其次，以「不動產時效取得之主觀要件」與「不動產時效取得之客體」為分析重點。 透過法律經濟分析，本研究發現不動產時效取得制度，就效用減損的觀點言，由於占有者與該不動產有實質聯繫關係，若占有者喪失該不動產之占有，所造成之效用減損是更嚴重的，所以此說明了不動產時效取得應繼續存續之理由。且不動產時效取得其所產生之效益大於其成本，因此讓占用人可依時效而取得相關權利，當屬妥適。再者，我國人多地窄，土地資源極其珍貴，在提昇土地周轉效率、促進土地開發，藉以達成社會財富增加，不動產時效取得有其功能。 於時效取得不動產所有權之主觀要件，現行法律規定占有人無庸承擔其係以行使所有權意思而為占有之舉證責任，確為有效率。然於時效取得地上權之主觀要件，有學者認為占有人所承擔之舉證責任，無法通過法院嚴格的檢驗，無法時效取得地上權。為解決爭議，本文試從經濟之觀點，探討時效取得地上權之主觀要件。經分析後得出，此一主觀要件之舉證責任，不應由占有者承擔。探究現行法規制度之設計與實務上之判決，卻使主張時效取得地上權之占有人承擔舉證責任，實為缺乏效率，建議修改之。 法律規定時效取得所有權之客體為「未登記之不動產」，而所謂「未登記不動產之意涵」，實務與學說上各有不同之見解。透過經濟分析，探討各說所之權利界定，進而比較占有者與所有權人之成本，兼顧不動產時效取得制度之目的，吾人以為以「廣義登記說」中之「未登記於真正所有權人名下之不動產」最為可採。然現行實務所採為「總登記說」，建議修改之。時效取得地上權之客體，實務見解傾向於「不以未登記之不動產為限」。本研究經由經濟分析，認為於他人已完成登記且登記於真正所有權人名下土地，占有人之成本低於所有權人之成本，表示此時應賦權予所有權人，始為有效率，即為於此類型之土地，不得為時效取得地上權之客體。再者，若占有人於此類型土地得因時效而取得地上權，因未來交易時，購買者必須花費更高之成本以調查該土地是否有占有人得依時效而取得地上權，將會增加社會成本。吾人認為時效取得所有權與地上權，其制度設計之經濟效果是一致的，故於時效取得地上權客體應與時效取得所有權之客體一致，應限於「未登記於真正所有權人名下之土地」，此為未來修法之參考。

一九六八年主管美國租稅政策的助理財政部長沙瑞（Stanley S. Surry）首先提出稅 式支出之概念，並應用此概念，經由規範性所得稅結構之建立、編制成一套有關所得 稅之稅式支出預算表。此表係分析租稅法與中因特別條款之訂定，所造成之稅收損大 的設算額，而以支出預算形式表示之預算表。 此一觀念的發揚，對日後美國租稅政策及預算控制造成至深且鉅的影響，且對先進國 家之財政政策及預算程序皆發生莫大之影響力，至一九八三年為止，已有十一國採此 觀念編制其稅式支出預算表，並且有部份先進家亦積極地從事此一概念的探討及研究 。然而我國卻仍處於討論階段、政府並無正式之估計，尚見者亦僅限於部份租稅咸免 的統計資料，故本文即依此方向，對稅式支出觀念作一探討，其主要內容為： 第一章：緒論（動機、目的、範圍） 第二章：稅式支出理論（背景與趨勢、定義與型態、估計與應用、稅式支出與直接支 出之比較。 第三章：建立我國稅式支出預算表（規範性所得稅結構之基本假設，按功能別及型態 別編製，特別項目的分析。 第四章：所得稅稅式支出項目之經濟分析（按型態別探討其稅收損失及其經濟效果， 分配情形）。 第五章：我國預算程序之配合與修訂（比較中美預算程序，以及我國實行稅式支出預 算時，制度上應有的改進方向）。 第六章：結論與建議。

經歷三十餘年的經濟發展，我國一向所依賴的廉價勞力比較利益，由於受新興國家的 競爭與先進國家貿易保護浪潮衝擊，已逐漸喪失，為維持我國經濟持續成長，並早日 成為已開發國家行列、科技升級與產業升級遂成為全民所共識，而提升產業技術水準 係透過國外技術引進與從事研究發展二種途徑達成，本文主要就是探討租稅政策對研 究發展之影響，藉以瞭解需要何種租稅政策，方能促使科技升級與產業升級，全文分 六章，計三萬五千字，第一章緒論。第二章研究發展與政府之角色。第三章租稅對企 業研究發展之影響。第四章獎勵研究發展租稅誘因經濟分析。第五章科技時代下促進 研究發展之租稅政策。第六章結論。

提升政府行政效能以滿足民眾的需求，是公共行政的主要課題。稅務行政是政府施政中較為特別的一環，與民眾息息相關，憲法特別加以規範，使「租稅法律主義」成為現代民主國家最重要的行政原則之一。租稅行政救濟是保障納稅義務人依法納稅基本權利義務平衡的一項制度，然而近年來租稅行政救濟爭訟不斷，案件逐年增加，且新制訴願法、行政訴訟於民國八十九年七月一日施行，加上行政程序法於九十年元月一日施行，這一連串保護人民權利的法制在政府行政效能上，尤其是租稅行政上有那些影響，是否可以透過行政組織管理上改進來加以因應；從法律制度變革中，重視法律的經濟分析，使租稅行政救濟業務能夠合理化、有效率且符合公平正義，發揮並提升其效能，讓租稅行政救濟制度更臻完善，是本研究之目的。 本論文之內容係以國稅稽徵之行政救濟來代表租稅行政救濟業務，並以財政部台北市國稅局之組織及其行政救濟業務為例，從學理、組織、權限、救濟等為研究核心，搭配理論、學說與實務，透過實際訪談相關人員，將國稅行政救濟業務在管理效能上的各相關課題，逐一探討。發現（一）由於資訊不對稱，代理人的溝通管理比稅務人員或納稅義務人的直接管理還重要。（二）協議或協談等和解制度的法制化有其迫切性。（三）租稅行政救濟的最終結果證實稽徵機關依法行政的績效，已近二年的分析顯示，納稅義務人的勝率約為百件僅一件多，值得提供給他們在評估是否提起行政救濟的參考。 從這些重要的發現，本研究提出幾項建議供相關機關及人員做為參考，並提引出未來待更進一步研究的方向。 / The enhancement of government administrative efficiency to satisfy public demand has been of paramount concern to public administration. Tax administration is a very special part of government work because of its close connection to the general public. This is why the constitution has been particularly designed to make tax legal positivism, one of the most important administrative principles in modern democratic Taiwan. Tax administrative remedy is a balancing measure between the fundamental rights and obligations of taxpayers. However, in recent years, disputes over tax administrative measures have become commonplace, with the number of cases still on the rise. The new laws-the Petition law and the Administrative Litigation Law-went into effect on July 1, 2000, and the Administrative Procedure Law was Promulgated on January 1, 2001. How such laws, designed to the rights of citizens, will affect government administrative efficiency, especially in tax administration, is worth pondering, Whether disputes can be resolved through improved management remains to be seen. The aim of this study is to provide an economic analysis of tax administration from a legal viewpoint and suggest ways in which it may to rationalized according to the evolution of the legal system, of what is to make the tax administrative remedy effectively meet the principles of fairness and justice while developing and enhancing efficiency so as to make the tax administrative remedy system more comprehensive. This thesis uses the remedy of national tax collection as a proxy for tax administrative remedy. Furthermore, the organization of the National Tax Administration of Taipei, Ministry of Finance and its administrative remedy are cited for examples. This study course scientific principle, organization, authorization, and remedy, collocated with theory, scientific principle and practice. It includes information gleaned from interviews with concerned personnel and explores issues related to management efficiency concerning the tax administrative remedy of national tax collection. The findings include the following: 1) Due to information asymmetry, communication with and management of agencies are more important than direct management of tax collection personnel or taxpayers; 2) There is an urgent need for legalizing the arbitration system in areas such as compromise and negotiation; and 3) The ultimate results of the tax administrative remedy show improvement in the enforcement of the law by administrative units. An analysis of a 2-year period indicates that taxpayers win approximately one out of 100 cases. This serves as a good reference as taxpayers must first evaluate whether it is necessary to file an administrative remedy petition. From these important discoveries, this study raises a few suggestions for the reference of related government agencies and staff. In addition, this study points out the possible direction of future studies.

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「智慧財產權」這個用語，已經在國際、政府、社會、法律上普遍的被接受。而既然大家都接受了這樣一個用語，在說文解字之下，理所當然地就會把「智慧」看成是一種「財產權」，在法律上也就會把「智慧」當成「財產權」來保護。而既然要把「智慧」當成「財產權」來保護，對於這種權利的侵害也自然就和對一般財產權的侵害一樣，需要被禁止與處罰。因此，你不該竊盜，同樣地，你也不該「盜版」。 但是，智慧財產權的本質到底是什麼？智慧財產權真的是一種憲法所保障的財產權嗎？是不是當立法者制定了著作權法、專利法、商標法去建立了一種智慧財產權法制，就可以認定這樣的權利屬於我國憲法第十五條所的規定應予保障的「財產權」？更重要的，當智慧財產權限制了智慧財產權人之外其他人的自由與權利時，在憲法上有沒有足夠的正當化基礎足以支撐智慧財產權法制的合憲性？也就是說，智慧財產權法制的憲法基礎到底是什麼？ 因此，本文嘗試以歷史、經濟、哲學、社會、憲法學的角度進行研究，分析智慧財產權的性質與其正當化基礎，並進而討論智慧財產權是否是憲法上所保障的財產權，或是有其他的憲法基礎。期待能在智慧財產權的修法或對智慧財產權法制進行違憲審查時，提供憲法理論的參考依據。

「促進民間參與公共建設法」賦予民間機構從事開發交通建設所需用地，藉以提高交通建設之財務自償能力。回顧目前國內所推動之高速鐵路及捷運建設BOT案，均藉由土地開發收入以挹注建設成本，誠然所引發公共論壇的焦點環繞在土地開發利益議題上。惟土地開發收入取決於開發規模及代理人努力效果等因素，在政府與民間機構存在對土地市場價值資訊不對稱下，恐衍生委託代理問題與權力宰制。 審視現行法令賦予私有土地參與捷運場站開發制度，包括政府和所有權人合作開發、政府徵收開發、所有權人申請開發等多樣性之土地開發方式。面對具提高不動產價值之捷運場站土地開發，研究思維理應從單向滿足民間機構對土地開發需求外，亦需同時考量維護所有權人參與之權益，各方最佳的策略與報酬，並非獨立於他人的行動之外，其間之策略組合報酬主要涉及土地開發方式之權益分配率及開發回饋金，捷運場站開發制度存在策略賽局關係。 因此，如何建構兼具代理規範、參與決策及均衡結果為導向的制度經濟分析模型，已成為推動民間參與捷運場站土地開發之關鍵所在。本研究首先，嘗試以代理理論、權力面向及賽局理論分析方法，作為民間參與捷運場站土地開發制度之立論基礎；其次，深入分析土地開發之代理與權力交互效果，重新詮釋資源配置效率問題；其三，研擬民間參與之代理與賽局整合模型，經由制度賽局均衡結果以達成各方自由選擇下之同意；最後，進行案例模擬分析。 本研究所獲致之結論包括：(1)民間參與捷運場站土地開發制度得以代理理論、權力面向及賽局理論一窺全貌；(2)制度的賽局均衡觀得以降低因徵收土地開發之代理與權力交互關係對資源配置效率之衝擊；(3)模擬分析民間參與之代理與賽局整合模型具可操作性並可運用於實務界。再者，本研究所提出之建議包括：(1)建構政府與民間機構之代理模型俾以降低委託代理問題；(2)建構政府與所有權人之制度賽局模型俾以達成自願交易；(3)建構代理規範與制度賽局之整合模型以維護所有權人參與土地開發之權益。 / “Law for Promotion of Private Participation in Public Infrastructure Projects” provides a mechanism for the private sector to develop the land for any public infrastructure project so that the financial self-liquidating ratio may be increased. The financial concept of BOT projects in Taiwan, such as HSR and MRT, is to recoup the cost of the infrastructure project by land development revenues. Indeed, the public concerns focus on the revenues, which depend on the institution and scale of development. However, the revenues depend on the scale of development and effect of the agent’s efforts. While the information asymmetry exists, there may arise the issues of agency and power control. The institution of the MRT station development provides a diversity of land development, including cooperation development, expropriation development and application development. The development issue has switched from government-led development approaches to the interaction between the government and landowners. As for the payoff function of their strategy combination, it depends on the right distribution rate and feedback payment. In the MRT station development institution exists a form of strategic game. Therefore, how to establish an institutional economic analysis model takes agency norm, and involves decision-making and equilibrium, which forms the criterion, serving as a key to promote the private participation in MRT station development. This study attempts: First, to analyze the private participation in MRT station development based on the agency theory, power dimension, and game theory. Second, to explore the allocation efficiency of resources under the interaction effect of agent and power. Third, to establish an integrated model of both the agent and the game, which by equilibrium-of–the-game view of institutions reach a mutual agreement among the government, private sector, and landowners. Finally, case simulation. It is concluded that, (1) the institution of the private participation MRT station development may be fully reviewed by agency theory, power dimension, and game theory. (2) the equilibrium-of–the-game view of institutions may reduce the impact on the allocation efficiency of resources under the interaction effect of agent and power. (3) by case simulation found that the integrated model of both agent and game is available. It is suggested that, (1) to establish an agency model for both the government and private sector serves to solve agency issues. (2) to establish an institutional game model for both the government and landowner functions as voluntary exchanges. (3) to establish an integrated model of both agent and game helps to keep landowner on the rights of participation in MRT station development.

本研究係透過聯合國氣候綱要公約在臺灣的實踐為個案研究來就環境政策形成過程為政治經濟分析。首先，先就環境問題的原因與特徵及國際環境意識形成的政治經濟因素為介紹。為了個案研究，也檢視了國際環境法在全球暖化議題的發展來了解國際的發展方向，再就臺灣的國內環境政策與國際環境政策為了解以提供本研究的背景資料。透過深度訪談來就組織、法令及政策來探討聯合國氣候綱要公約在臺灣的實踐。本研究發現，組織的設計仍有部分限制，相關法令尚未全面的檢視，政策則缺乏一上位的指導綱領。由於政治及經濟因素均對環境政策的發展扮演著重要的角色，臺灣未來有關全球暖化政策的發展取決於執政黨的決心與執行力。 / This study explores the political economy behind the environmental policy making process through a case study of Taiwan’s practice of the UNFCCC. First, this study analyzes the reasons and characteristics of environmental problems, as well as the political economy of the formation of international environment awareness. For the case study, the development of international environment law toward global warming is reviewed to clarify international trends in dealing with this problem. Next, the author analyzes two aspects of Taiwan’s environmental policy: domestic environmental policy and international environmental policy in the past fifty years to give background information of Taiwan’s global warming policy. Then, through in-depth interviews, an examination of organization, legislation, and policy aspects of the UNFCCC practice in Taiwan is conducted to understand how the policy implements. The conclusions are as followed: (1) Institution settings for Taiwan’s global warming policies still have some limitations and need to be reviewed. (2) Although some GHG reduction regulations have already been sent to the Legislative Yuan to be reviewed, the government has yet to carry out overwhelming legal evaluation in all aspects to address the climate change issues. (3) Policy lacks superior guidelines laying out the direction for whole country to follow and implement. After all, political and economic factors both play influential roles in the development of environmental policy. Taiwan’s future action regarding global warming still depends on the determination and executive ability of the new ruling party.

不純正不作為犯與作為其核心架構的「保證人地位」與刑法作為義務，長久以來是困擾德國與我國刑事法研究的深度議題，並是諸多學界重要見解發揮其精微論理的場域。然而，直至本文撰寫的今日而言，對於不純正不作為犯的研究雖已累積近百年的光陰，卻仍然難以跳脫循環論證、缺乏法理基礎的懷疑。 本文立基於我國與德國學說見解長久以來的偉大基礎，先行確認至今為止的所有議題討論都無法達到成功解決問題的高度後，嘗試以最直接的方式給予不純正不作為犯的刑法作為義務最為實際、具有共識的法理基礎，並借用於刑事法較少受到討論的「法律經濟分析」，將刑法作為義務作為一種社會制度的經濟特徵逐一抽出，並建構適合該種制度創造與存在的社會模型，最終就不純正不作為犯的刑法作為義務為何存在、如何存在得出基本假設，並就該種制度給予特定人民積極保護法益的義務，提出具有實際意義、成本合理分配的假設。 為檢驗本文透過個人與社會實際需求所進行之假設是否符合現代社會之實際需求，本文假設刑事法學界所承認之刑法作為義務與保證人地位，若多數吸納原屬於其他社會制度之人際關係，則多數刑法作為義務態樣之原型，應全部得透過本文回溯社會群體、個人需求的最初假設，而得出符合本文觀察之解釋。最後，於本文第四章之結論中，確實得出與本文理想圖像相契合之論證結論。申言之，當代諸多被刑法作為義務吸納之保證人地位，多數均存在本文所稱作為義務人得自履行救助義務直接得利之特徵，而使本文第三章所提之觀察與假設，有其實際論證基礎。至於無法透過本文假設所詮釋之保證人地位，如「危險前行為」、「自願承擔義務」，本文亦指出其法理基礎乃源自於第二章已提及不可論證之先驗性思考，而有斟酌其適當性之必要。 / Germany and Taiwan’s criminal law researching have long troubled derivative Omission Offences with its core “Criminal duty of care”. Until today, the study of derivative Omission Offences has been a hundred years, yet it is still difficult to solve the problem of circular argument and lacking of basis. Based on the great foundation of our country and the German doctrine, this paper has confirmed that the all the discussion so far has failed to achieve the goal of solving the problem successfully. This article tries to give the “Criminal duty of care” the most practical and consistent legal basis through the most direct way, by using “Economic Analysis of law” as Legal method. When we regard criminal law as an obligation as a social system, there are several economic features that can be used to answer our questions. Finally, we have the assumption that why Derivative Omission Offences exists and how it works, and this is a hypothesis that is of practical significance and takes into account cost allocation. In order to test whether our hypothesis is consistent with the current situation, this article one by one to dismantle the existing “state of protection”, and confirm that all “state of protection” are in line with our assumptions. In other words, all the obligors who choose through “Criminal duty of care” are to allocate the cost of fulfilling the obligation to protect. As for the “Criminal duty of care” does not meet the assumptions of this hypothesis, such as the creation of dangerous pre-behavior, voluntary commitment, this article also successfully demonstrated why they can not fit, and they are a lack of basic theory.

搭售意指賣方將兩個產品搭配在一起銷售，乃屬商場上常見之行銷手法。但從競爭法的規範面向來看，搭售被認為是種限制競爭的行為，目的在於延伸市場力量，排除被搭售產品市場上的競爭，並且構築市場進入障礙。經濟理論則提出了一些反駁，說明搭售也有某些促進競爭的效果，如增進效率、品質控制等，因而要求對於搭售行為可能產生之正負效益作精確地評估，不宜一律視作當然違法，進而影響到規範搭售行為的執法。我國的公平交易法也將搭售行為納入規範，實務案例並不少見，故此問題值得重視。 我國公平交易法的立法與執法融合了美國法和德國法的特色，故本論文乃從比較法的觀點，分析美國和德國規範搭售行為之理論與實務及變遷，在美國法上，搭售與反托拉斯法的互動雖已有百年之久，但其規範迄今仍有相當大的爭議，相關的討論屢見不鮮，而隨著微軟案的推波助瀾，搭售問題再度受到矚目及討論，因此，本論文也對此案的相關問題和討論作一整理。此外，也整理了若干對於搭售行為的經濟分析文獻，並且對於競爭政策和競爭法的一些看法作了著墨。 在內容上，本論文除了從限制競爭法的角度來探討搭售行為外，也從不正競爭法的立場來觀察搭售行為所可能產生的影響，這部分的討論以德國不正競爭防止法為主，敘述搭售行為所可能涉及的行為樣態，並且對於近年來德國聯邦最高法院針對低價手機和門號的搭配促銷所表示之見解加以整理，同時也析論贈品令廢止之最新動態及其後續影響。 最後，則整理及分析我國公平交易法規範搭售行為的相關規定和實務案例，並提出執法建議。