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    題名: 存在某些可觀察品的最適租稅的設計
    其他題名: Optimal Taxation with Some Observable Goods
    作者: 翁堃嵐
    貢獻者: 行政院國家科學委員會
    國立政治大學財政系
    關鍵詞: 經濟學
    日期: 2010
    上傳時間: 2011-11-16 15:11:25 (UTC+8)
    摘要: Mirrlees (1971) 一文可說是最適所得稅理論的研究典範，該文在納稅人的能力無法觀察但是所得可觀察 (costless observable) 的假設下探討最適所得稅制應如何在效率與公平兩者間取得平衡。由於所得稅的基本意涵乃在於以『可觀察的所得』來取代『不能觀察的能力』，因而『所得可觀察而能力無法觀察』幾乎成為後續探討最適所得稅的基本假定。然而，誠如Atkinson and Stiglitz (1976) 所述，在實際的經濟社會中，所得與工資都是無法觀察的，不過某些奢侈品的消費卻是可觀察的，因而租稅的設計可透過後者作為篩選機制以區分不同能力的納稅人。另外， Atkinson and Stiglitz 同時亦指出，傳統探討單一租稅工具的文獻忽略不同政策工具間的交互作用對最適租稅結構的影響，因而該文乃探討混合性租稅結構的問題。綜合以上理由，本計畫在二元模型架構下探討當經濟體系除了所得可觀察外還存在其他可觀察商品時，求導有效率的混合稅制之稅率結構。擬探討的課題有三：其一，效率的租稅結構下，高、低能力納稅人所面對的邊際稅率為何？其二，對某些觀察品課徵非線性稅是否可提升社會的福祉？換言之，商品消費訊息的掌握對租稅的制訂或社會的福祉有無益處？其三，與傳統Atkinson and Stiglitz (1976) 的結論作一比較，探討商品稅無用論在本文架構下是否仍然成立？或是其成立的條件為何？
    The literature on optimal income taxation, initiated by Mirrlees (1971), starts with the assumption that income is perfectly and costless observable but ability is not. However, as Atkinson and Stiglitz (1976) pointed out, “In a world where income and wages are unobservable, but purchases of certain luxuries are observable, the latter may provide the best screening device…..” Hence, there exist other observable characters of taxpayers which can provide screening devices when income is unobservable. Different from traditional literatures, this project intends to construct a model in which the purchasing of some specific goods are as perfectly and costless observable as income. In this situation, I want to verify whether such purchases remain good screening devices. According to Mirrlees (1975, pp 27-28): “The two-class economy is sufficiently rich in possibilities to be worth examining, for it captures in a crude way many of the two-way distinctions that strike us as interesting and relevant – rich and poor, capitalists and workers, urban and rural dwellers, etc.” This project will follow the lines of two-class economy to address the Pareto efficient tax structure with some observable purchases of goods. As Atkinson and Stiglitz (1976) have stressed throughout their paper, the interaction between different taxes is important and the piecemeal approach may be misleading. For the reason, the purpose of this research is to examine the optimal tax design problem when both income tax and commodity taxes are available. In other words, this project wants to derive the optimal mixed taxation under the two-class economy when some purchases are observable. Obtained results will be compared with former literatures, like Atkinson and Stiglitz (1976) and Stiglitz (1987).
    關聯: 基礎研究
    學術補助
    研究期間:9908~ 10007
    研究經費:726仟元
    資料來源: http://grbsearch.stpi.narl.org.tw/GRB/result.jsp?id=1685930&plan_no=NSC99-2410-H004-051&plan_year=99&projkey=PF9906-1448&target=plan&highStr=*&check=0&pnchDesc=%E5%AD%98%E5%9C%A8%E6%9F%90%E4%BA%9B%E5%8F%AF%E8%A7%80%E5%AF%9F%E5%93%81%E7%9A%84%E6%9C%80%E9%81%A9%E7%A7%9F%E7%A8%85%E7%9A%84%E8%A8%AD%E8%A8%88
    資料類型: report
    顯示於類別:[財政學系] 國科會研究計畫

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