107年 - 107 國立臺北大學_碩士班一般入學考試試題_財政學系：財政學#146668

(1) Point voting rule allows voters to express the intensity of their preferences and guarantees Pareto improvement.

(2) Hedonic method can be used to value non-market goods in cost benefit analysis.

(3) An in-kind transfer can result in a lower utility level than a cash transfer.

(4) To minimize total excess burden, tax rates should be set so that the tax-induced percentage reduction in the price of each commodity is the same.

(5) Emissions fee is a tax levied on each unit of an externality-generator's output in an amount equal to the marginal damage at the efficient level of output.

二、試討論政府大幅提高幼兒學前特別扣除額，且此類扣除額不適用於綜合所得稅稅率級距 20% 以上者的效果。(15 分)

三、社會安全退休年金制度對個人儲蓄行為有哪些可能的影響？(15 分)

四、政府實行所得重分配政策是否可以提高經濟效率？為什麼？(20 分)

五、請說明國道電子收費與外部性的關係，並分析尖峰和非尖峰時段是否應收取相同費率。(15 分)