以往學者在公共債務與所得不均相關分析有截然不同的實證結果分析，如Prechel (1985) 實證分析顯示政府公共債務與所得不均二者無相關性，但是Azzimonti et al. (2012) 研究結果顯示二者有正相關性，但其研究方法仍運用統計學回歸方程式計算其變數間的相關程度。僅利用一個相關係數做為描繪變數間長期的歷史演變，恐將失焦於其互動關係；傳統迴歸分析僅能聚焦於單一方向的衝擊討論，而無法精確掌握變數時間動態變動過程。本研究主要透過 OECD 樣本國 1996 年至 2010 年次級資料，運用波頻相關分析 ( wavelet coherency analysis ) 呈現公共債務與所得不均，在不同時間序列變數所呈現不同頻率、不同程度動態共移關係，將更精準地分析出公共債務與所得不均在短期與長期動態互動相關性。依據 OECD 各樣本國實證結果分析，發現公共債務與所得不均在短期動態共移現象較不穩定，但是在長期除了愛爾蘭、比利時、希臘為動態負相關外，其餘各樣本國均為動態共移正相關，顯示長期相對短期而言政府公共債務與所得不均呈現密切動態共移關係。

Former scholars in government debt related to income inequality analysis is different empirical results analysis, empirical analysis as Prechel (1985) show the government's public debt and income inequality was no correlation , but Azzimonti et al. (2012) study show a positive correlation, but it is still the use of statistical methods to calculate the regression equation correlation between the extent of its variables. Using only a correlation coefficient between variables as depicted in the historical evolution of the long-term ,threatens to lose focus on its interaction ; traditional regression analysis only focused on the impact of a single direction discussion, but not exactly the time to master the process of dynamic change variables.
　The study sample are selected from the OECD countries with more complete data from 1996 to 2010 secondary data ,using wavelet coherency analysis showing government debt and income inequality , in different time-series variables presented different frequencies, different levels of dynamic co-movement relationship , more precise analysis of the public debt and income inequality in the short and long-term dynamic interactive correlation.The empirical results based on OECD every country analysis found that income inequality government debt and less stable in the short term dynamic co-movement phenomenon, but in the long term in addition to Ireland, Belgium, Greece, the dynamic negative, the rest are all sorts of dynamic national total shift positive correlation, display relatively short term, long-term government debt and income inequality presentation close co-movement dynamic relationship.

論文審定書………………………………………………...……………….……….....i
中文摘要………………………………………………………………………...….....ii
英文摘要…………………………………………………..…………………...……..iii
目錄…………………………………………………..…………………...……..........iv
圖次…………………………………………………..…………………...……..........vi
表次…………………………………………………..…………………....................vii
第一章 緒論...............................................................................................................1
第一節 研究背景與動機……………………………………………………....1
第二節 研究目的與問題………………………………………………………5
第三節 研究範圍與限制………………………………………………………6
第二章 文獻回顧.......................................................................................................7
第一節 公共債務理論…………………………………………………………7
第二節 所得不均的衡量指標…………………………………………………8
第三節 公共債務與所得不均關係………………………………………..…..9
第三章 研究理論與方法.........................................................................................14
第一節 變數選擇、樣本選取及資料時間範圍………………………………14
第二節 波頻相關性分析……………………………………………………..14
第四章 實證結果.....................................................................................................17
第一節 波頻相關性分析……………………………………………..………17
第二節 結果討論…………………………..…………………………………20
第五章 結論與建議.................................................................................................30
第一節 結論…………………………………………………….…………….30
第二節 政府政策建議………………………………………………………..31
第三節 後續研究建議……………………………………………….……… 32
參考文獻....................................................................................................................34

中文部份
徐偉初、 歐俊男、謝文盛 ( 2012 ) 財政學。臺北市:華泰出版公司。

英文部分
Albanesi, S. and Sleet, C. (2006) Dynamic Optimal Taxation with Private Information. Review of Economic Studies, 73(1):1-30.
Alesina, A. and Guido, T. (1990). A Positive Theory of Fiscal Deficits and Government Debt. Review of Economic Studies, 57(3):403-414.
Aiyagari, S. R. and McGrattan, E. R. (1998). The Optimum Quantity of Debt. Journal of Monetary Economics, 42(3):44769.
Azzimonti, M., Francisco, E. D. and Quadrini, V. (2012). Financial Globalization, Inequality, and the rising of Public debt
Barro, R. J. (1974). Are government bonds net wealth?. Journal of Political Economy,82(6),1095-1117.
Barro, R. J. (1979). On the Determination of the Public Debt. Journal of Political Economy,87(5),940-971.
Beckfield, J. (2006). European Integration and Income Inequality. American Sociological Review 71(6):964-985.
Battaglini, M. and Coate, S. (2008). A Dynamic Theory of Public Spending, Taxation, and Debt. American Economic Review, 98(1):201-236.
Chang, R. (1990). International Coordination of Fiscal Deficits. Journal of Monetary Economics,25(3):347-66.
Croux, C., Forni, M. and Reichlin, L. (2001). A measure of comovement for economic variables-theory and empirics. The Review of Economics and Statistics 83(2) :232-241.
Farris, F. A. (2010). The Gini Index and Measures of Inequality, The American Mathematical Monthly. 117(10):851-864.
Golosov, M,, Kocherlakota, N. and Tsyvinski, A. (2003). Optimal Indirect and Capital Taxation. Review of Economic Studies, 70(3): 569-87.
Harer, M. D. and Steffensmeier, D. (1992). The Differing Effects of Economic Inequality on Black and White Rates of Violence. 70(4):1035-1054.
Ilzetzki, E. ( 2011). Rent-Seeking Distortions and Fiscal Procyclicality. Journal of Development Economics, 96(1): 30-46.
Jensen, N. M. and Rosas, G. (2007) Foreign Direct Investment and ncome Inequality in Mexico, 1990-2000 61(3) :467-487
Krusell, P. and Rios-Rull, J. V. ( 1999 ). On the Size of U.S. Government:Political Economy in the Neoclassical Growth model., American Economic Review, 89(5): 1156-81.
Krusell, P., Martin, F. and Rios-Rull , J. V. (2005). Time-Consistent Debt. , Unpublished manuscript.
Lipietz, A. (1982). Toward Global Fordism ? New Left Review 132:33-47.
Landsberg, M. (1979). Export-led industrialization in LDCs: manufacturing imperialism. The Review of Radical Political Economics 11:50-63.
Nicholson, J. S. (1920). Adam Smith on Public Debts. The Economic Journal 30(177) :1-12.
Neumayer, E. (2005). Inequality and violent crime: Evidence from data on robbery and violent theft, Journal of Peace Research,42(1) :101–112.
Persson, T. and Svensson, L. (1989). Why a Stubborn Conservative Would Run a Deficit: Policy with Time-Inconsistent Preferences. The Quarterly Journal of Economics, 104(2): 325-345.
Prechel, H. (1985). The effects of exports, public debt, and development on income inequality, The Sociological Quarterly,26(2):213-234.
Reinhart, C. M. and Rogoff, K. S. (2010). Growth in a time of debt, The American Economic Review.,100(2):573-578.
Reinhart, C. M., Reinhart, V. R. and Rogoff, K. S. (2012). Association Public Debt Overhangs: Advanced-Economy Episodes Since 1800 26(3) :69-86
Shin, Y. (2006). Ramsey Meets Bewley: Optimal Government Financing with Incomplete Markets.Unpublished manuscript, Washington University in St. Louis.
Winters, L. M,, Neil, A. and McKay, A. (2004). Association Trade Liberalization and Poverty: The Evidence so Far. 42(1) :72-115.
Woo, J. (2011). Growth, income distribution ,and fiscal policy volatility. Journal of Development Economics,96(2) :289-313.