政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146544

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146544

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/146544

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146544

Title:	租稅累進性、政府移轉性支出與所得分配—以臺灣縣市為例 Tax Progressivity, Government Transfer Payments and Income Distribution: Evidence from Taiwan
Authors:	陳弈臻 Chen, Yi-Chen
Contributors:	黃智聰 Jr-Tsung Huang 陳弈臻 Chen, Yi-Chen
Keywords:	所得分配租稅累進性政府移轉支出動態空間自我迴歸模型廣義動差法 Income Distribution Tax Progressivity Government Transfer Payments Dynamic spatial autoregressive model Generalized Moment of Method
Date:	2023
Issue Date:	2023-08-02 13:58:35 (UTC+8)
Abstract:	所得分配是否均等是一個重要的議題，尤其近年來出現貧富差距擴大的現象，政府需要積極思考如何制訂有效的政策避免所得分配不均持續惡化。本研究之目的即在探討租稅累進性、政府移轉性支出等因素對所得分配之影響，以臺灣20個縣市1998年至2021年家庭收支調查資料為研究標的，希望找出對於改善所得分配有效之政策方向。本研究使用廣義動差法（Generalized Moment of Method, 簡稱GMM）於動態空間自我迴歸模型（Dynamic spatial autoregressive model，簡稱DSAR）中，估計各縣市租稅累進性及政府移轉性支出等因素對所得分配之影響。實證結果顯示，租稅累進性、實質社會福利支出、實質災害救助、大專以上受教育人口比率及工業就業人口比率越高，吉尼係數越小，所得分配會越平均；而實質老年農民福利津貼及實質平均每戶可支配所得越高，吉尼係數越大，所得分配越不均。 The equal distribution of income is an important issue, particularly with the growing wealth gap in recent years. The government needs to actively consider how to formulate effective policies to prevent a further deterioration of income inequality. The purpose of this study is to explore the impact of tax progressivity and government transfer payments on income distribution, using the survey of family income and expenditure data from 1998 to 2021 in the 20 counties and cities of Taiwan as the research subject. The goal is to identify the most effective policy direction for improving income distribution. This study utilizes the Generalized Method of Moments (GMM) in a Dynamic Spatial Autoregressive Model (DSAR) to estimate the effects of factors such as tax progressivity and government transfer payments on income distribution across different counties and cities. The empirical results indicate that higher levels of progressive taxation, real social welfare expenditure, real disaster relief, the ratio of the population with higher education, and the ratio of industrial employment lead to a lower Gini coefficient, suggesting a more equal income distribution. On the other hand, higher levels of real welfare subsidies for elderly farmers and higher average disposable income per household result in a higher Gini coefficient, indicating a more unequal income distribution.
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Stanovnik, T. and M.Verbič (2013), “Earnings Inequality and Tax Progressivity in Slovenia, 1991–2009.” Acta Oeconomica, 63(4), 405-421. 三、網站資料與數據來源中華民國統計資訊網，縣市重要統計指標，112年1月15日，取自網址：https://winsta.dgbas.gov.tw/DgbasWeb/ZWeb/StateFile_ZWeb.aspx# 行政院主計總處（2011、2017-2019、2021-2022）。87-110年家庭收支調查（AA170023-46）【原始數據】，取自中央研究院人文社會科學研究中心調查研究專題中心學術調查研究資料庫。行政院主計總處(2016-2021)，《家庭收支調查報告》。行政院國情簡介，社會福利，112年3月5日，取自網址：https://www.ey.gov.tw/state/242165DCC976F60 財政部財稅資料中心（2016-2020），《綜合所得稅申報核定統計專冊》，臺北：財政部財稅資料中心。衛生福利部，社會福利政策綱領，111年11月28日，取自網址：https://dep.mohw.gov.tw/DOSAASW/cp-535-3227-103.html 衛生福利部，急難救助112年2月8日，取自網址：https://www.mohw.gov.tw/cp-190-226-1.html
Description:	碩士國立政治大學財政學系 110255017
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0110255017
Data Type:	thesis
Appears in Collections:	[Department of Public Finance] Theses

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