政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/4990

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113822/144841 (79%)
Visitors : 51841591 Online Users : 330

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 社會科學學院 > 財政學系 > 國科會研究計畫 > Item 140.119/4990

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/4990

Title:	社會安全薪資稅的最適調整率
Other Titles:	A Proposed Rule of Payroll Tax Adjustment
Authors:	吳文傑
Keywords:	隨收隨付制;社會安全;薪資稅;超額負擔;隱含報酬 Pay-as-you-go;Social security;Payroll tax;Excess burden;Implicit return
Date:	2003
Issue Date:	2007-04-18 18:25:38 (UTC+8)
Publisher:	臺北市：國立政治大學財政系
Abstract:	This study proposes a rule of payroll tax adjustment, arguing that the optimal payroll tax adjustment rate should be set in such a way that the marginal excess burden associated with a payroll tax adjustment is kept to a minimum and that the implicit return rates for current retirees are guaranteed at certain levels. We find that the optimal payroll tax adjustment rate is a function of labor supply elasticity, the perceived marginal benefit-tax linkage, the pre-adjusted payroll tax rate, the population growth rate, the wage growth rate, and the guaranteed return rate. The sign of the optimal payroll tax adjustment rate is ambiguous. The optimal payroll tax adjustment rate falls in accordance with the population growth rate and the wage growth rate, but rises with the guaranteed return rate. The absolute value of the optimal payroll tax adjustment rate rises with both the pre-adjusted tax rate and the elasticity of labor supply, but falls with the perceived marginal benefit-tax linkage.
Description:	核定金額：381300元
Data Type:	report
Appears in Collections:	[財政學系] 國科會研究計畫

Files in This Item:

File	Description	Size	Format
922415H004011.pdf		91Kb	Adobe PDF2	1587	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...