本文修改Bastani et al (2015)所建立的模型，探討存在資訊不對稱的勞動市場中，政府如何可能透過租稅政策影響廠商的勞動篩選，以促進工資分配均勻化。Bastani et al (2015)假設勞動偏好的高低與勞動技術存在正相關，廠商據此聯結進行勞動的篩選。本文則從消費偏好與勞動技能的聯結著眼進行分析，同時也考慮消費偏好逆轉的影響，並與Bastani et al (2015)進行比較。基本上發現與該文推論相容的結果，不過當存在消費偏好逆轉時，Bastani et al (2015)的結論並不完全成立。

The thesis modifies the Bastani et al (2015) model to investigate, in the presence of adverse selection in the labor market due to asymmetric information between workers and firms, how an appropriate choice of the tax schedule enables the government to affect the screening strategy of the firm and hence the wage distribution among skill-heterogeneous workers.

In order for the firm to make screening, Bastani et al (2015) assumes that high-skilled workers have a weaker taste for leisure, while the thesis assumes, in contrast, that low-skilled workers have a weaker taste for consumption, and, in addition, also takes the possibility of ‘reversal of consumption preference’ into consideration. It compares implications with those emphasized by the Bastani et al model and find out that consequences of the revised assumption is perfectly consistent with those of the Bastani et al model when there is no consumption-preference reversal. However, when there exists consumption-preference reversal between the workers, many a conclusion of their model should be revised in consequence.

審定書+i
誌謝+ii
摘要+iii
Abstract+iv
目錄+v
第1章 緒論+1
第2章 BBM模型+4
2.1RS均衡+4
2.2政府的政策目標+6
2.3政府課稅∕補貼情況下的RS分離均衡+6
2.4混合均衡+8
2.5分離均衡與混合均衡的比較+8
第3章 利用消費偏好篩選勞動技能的最適工資政策+10
3.1僅考慮RS分離均衡下的基礎模型+10
3.2政策介入下的RS分離均衡+11
3.3政策介入下的混合均衡+12
3.4分離均衡與混合均衡的比較+13
第4章 消費偏好逆轉下的最適工資政策+22
4.1RS均衡、分離均衡與混合均衡+22
4.2分離均衡與混合均衡的比較+22
第5章 結論+29
參考文獻+31

Bastani, S., T. Blumkin and L. Micheletto, 2015. Optimal wage redistribution in the presence of adverse selection in the labor market. Journal of Public Economics 131, 41–57.

Mirrlees, J. A., 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 38, 175–208.

Rothschild, M. and J. Stiglitz, 1976. Equilibrium in competitive insurance markets: An essay on the economics of imperfect information. Quarterly Journal of Economics 90, 629-649.

Stantcheva, S., 2014. Optimal income taxation with adverse selection in the labor market. Review of Economic Studies 81, 1269–1329.