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| Title: | 改善地方財政財源不足—故鄉稅的運用
Improving the Insufficiency of Local Public Finance — An Application of Furusato Nozei |
| Authors: | 李芷函
Lee, Chih-Han |
| Contributors: | 陳國樑
李芷函
Lee, Chih-Han |
| Keywords: | 稅額扣抵
故鄉稅
租稅競爭
地方財源
重分配
Tax credit
Hometown tax donation
Tax competition
Local public finance
Redistribution |
| Date: | 2023 |
| Issue Date: | 2023-09-01 16:08:51 (UTC+8) |
| Abstract: | 本文之主要研究目的為探討「故鄉稅」在理論上的實施效果。針對中央政府與地方政府稅收不均的問題進行數理分析，以減緩財政中央集權及提升地方財源為目標。在研究方法上，本文以Zodrow and Mieszkowski (1986) 之模型為基礎，以人力資本取代既有模型中的實質資本，研討在地方之間出現人力資本的流動前提下，故鄉稅對於中央與地方政府財源，以及移居者效用之影響效果。依據本文之分析結果發現移居者以極大化自身效用為目標之下，最適捐贈金額為政府給予之稅額扣抵上限，並且中央地方政府之間的稅收將獲得垂直重分配效果。
The primary objective of this paper is to explore the theoretical implementation effects of the "hometown tax." It is conducted a quantitative and analytical examination of the issue of uneven tax revenue between the central and local governments, aiming to mitigate fiscal centralization and enhance local financial resources. In terms of research methodology, this paper bases on the model proposed by Zodrow and Mieszkowski (1986), replacing real capital with human capital. The study investigates the impact of the hometown tax on the financial resources of both central and local governments, as well as on the utility of migrants, under the premise of human capital mobility between localities. Based on the analytical results, this study concludes that migrants, driven by the maximization of their own utility, would optimally donate an amount equal to the upper limit of tax deductions provided by the government. Moreover, the tax revenue distribution between central and local governments would experience a vertical redistribution effect. |
| Reference: | 中文文獻
王肇蘭與鄭瑋涵 (2017)，「地方政府自籌財源之績效與財政狀況之關聯」，《財稅研究》，46，54–78。
吳亭瑩 (2006)，《影響地方財產稅收因素之探討》，國立政治大學財政研究所碩士論文。
郭佳柔 (2020)，《中央與地方租稅整合與最適地方公共財提供—扣抵稅額的運用》，國立政治大學財政研究所碩士論文。
陳國樑與伍大開 (2022)，「我國地方財政的解方—日本故鄉稅的啟示」，《月旦時論》，25，8–17。
曾巨威與黃郁升 (2017)，「如何改善我國財政赤字—開源或節流? 」，《財稅研究》，46，1–30。
劉奕均 (2022)，《財政努力及財政自主性影響之研究》，國立政治大學行政管理碩士學程碩士論文。
劉意文與詹雅雯 (2023)，「112年度地方總預算案編製概況」，《主計月刊》，805，20–30。
英文文獻
Andreoni, J. (1989), “Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence,” Journal of Political Economy, 97, 1447–1458.
Andreoni, J. (1990), “Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving,” The Economic Journal, 100, 464–477.
Cebula, J. and Belton, J. (1994), “Voting with One`s Feet: An Empirical Analysis of Public Welfare and Migration of the American Indian, 1985-1990,” The American Journal of Economics and Sociology, 53, 273–280.
Cebula, J. and Curran, C. (1978), “Property Taxation and Human Migration,” The American Journal of Economics and Sociology, 37, 43–49.
Fukasawa, E., Fukasawa, T., and Ogawa, H. (2020), “Intergovernmental Competition for Donations: The Case of the Furusato Nozei Program in Japan,” Journal of Asian Economics, 67, 101178.
Grassmueck, Georg. (2011), “What Drives Intra-County Migration: The Impact of Local Fiscal Factors on Tiebout Sorting,” Review of Regional Studies, 41, 119–138.
Harris, R., and Todaro, P. (1970), “Migration, Unemployment and Development: A Two-Sector Analysis,” The American Economic Review, 60, 126–142.
Hashimoto, K., and Suzuki, Y. (2017), “Reveal the Cost for the Reciprocal Gift Voluntarily: Discussing the Rights and Wrongs of the Hometown Tax Donation System,” Nikkei Newspaper (Nihon Keizai Shimbun).
Iimi, A. (2005), “Decentralization and Economic Growth Revisited: An Empirical Note,” Journal of Urban Economics, 57, 449–461.
Lewis, A. (1954), “Economic Development with Unlimited Supplies of Labour,” The Manchester School of Economic and Social, 22, 139–191.
Oates, E. (1972), Fiscal Federalism, New York: Harcourt Brace Jovanovich Press.
Oates, E. (1999), “An Essay on Fiscal Federalism,” Journal of Economic Literature, 37, 1120–1149.
Occhino, F. (2008), “Optimal Fiscal Policy When Migration Is Feasible,” The BE Journal of Economic Analysis & Policy, 8, 1–19.
Rausch, A. (2019), “Japan’s Furusato Nozei Tax Program,” Electronic Journal of Contemporary Japanese Studies, 19.
Tiebout, M. (1956), “A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, 416–424.
Yamamura, E., Tsutsui, Y., and Ohtake, F. (2017), “Altruistic and Selfish Motivations of Charitable Giving: Case of the Hometown Tax Donation System,” ISER Discussion Paper, 1003.
Zodrow, R., and Mieszkowski, P. (1986), “Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods,” Journal of Urban Economics, 19, 356–370. |
| Description: | 碩士
國立政治大學
財政學系
110255014 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110255014 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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