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| 題名: | 共享經濟課稅之租稅歸宿與最適租稅
The Tax Incidence of Sharing Economy and Optimal Taxation |
| 作者: | 李彥霖
Li, Yen-Lin |
| 貢獻者: | 陳國樑
李彥霖
Li, Yen-Lin |
| 關鍵詞: | 共享經濟
最適租稅
租稅歸宿
Sharing economy
Optimal taxation
Tax incidence |
| 日期: | 2018 |
| 上傳時間: | 2018-08-07 17:22:45 (UTC+8) |
| 摘要: | 目前共享經濟課稅之討論，多屬租稅實務課徵及行政管理上如何將共享市場納入既有租稅系統課稅。本文從共享經濟之使用面與來源面分析對其課稅之效率，發展共享經濟之最適租稅理論，並了解對於共享經濟之勞務報酬課稅，其經濟歸宿與對勞動配置之影響。
就使用面之課稅分析言，共享經濟市場規模之大小，與課稅之無謂損失成正比；共享經濟財與其他消費之稅率必須符合蘭姆西法則。就來源面之課稅分析言，共享經濟的出現雖然使得整體社會福利增加，但在維持既定稅收及無法對所有勞務報酬課稅 (地下經濟部門存在) 的前提 下，不對共享經濟之勞務報酬課稅，將加劇租稅對整體社會產生之不效率。故為求無謂損失之極小化，應對提供共享經濟財貨之勞務報酬課稅；此一結果為共享經濟來源面課稅提供效率面之論述基礎。
The discussion on the taxation of sharing economy focuses on how to tax sharing economy in practice and its management administratively, given the existing tax system. From both uses and sources side of sharing economy, this study analyzes the efficiency of taxation in an effort to develop an optimal taxation theory of sharing economy, and to understand the incidence of taxing labor returns in the sharing economy,
On uses side, the deadweight loss of taxations is in direct proportion to the scale of sharing economy; the tax rates of sharing economy and other goods or services should be set as the Ramsey rule indicates. On sources side, despite that the emergence of sharing economy boosts overall social welfare, nonetheless, for a given of tax revenues and the unavailability of overall taxation (the existence of underground economy), the exemption of labor returns in the sharing economy aggravates the inefficiency. In order to minimize the deadweight loss, it is necessary to tax labor returns in the sharing economy; this conclusion provides an efficiency rationale of taxing sharing economy. |
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| 描述: | 碩士
國立政治大學
財政學系
105255012 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0105255012 |
| 資料類型: | thesis |
| DOI: | 10.6814/THE.NCCU.PF.021.2018.F07 |
| 顯示於類別: | [財政學系] 學位論文
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