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    Title: 教育投資之影響因素與歸宿分析
    Determinants of Education Investment and Incidence Analysis
    Authors: 林宛儀
    Contributors: 林翠芳
    林宛儀
    Keywords: 教育投資
    租稅歸宿
    教育學費特別扣除額
    Date: 2009
    Issue Date: 2013-09-04 15:08:59 (UTC+8)
    Abstract: 本研究以華人家庭動態資料庫(Panel Study of Family Dynamics)來分析台灣地區的教育投資之影響因素與教育扣除額之歸宿分析,文章主要分為兩個部分,第一部分將先探討家庭教育投資的影響因素,其中探討的範圍包含傳統的物質面向之教育支出以及非物質面向之教育投資決策,例如:家長投入小孩教育的時間等。第二部分再以所得五分位法以及模擬綜合所得稅報稅方式,分析比較教育學費特別扣除額新舊制度下的租稅歸宿。
    實證結果發現在教育支出方面,主要的影響因素為父親年齡、父親教育程度、子女人數以及子女性別比等,且皆呈現正向的影響。而在教育投資決策方面,主要的影響因素則為母親教育程度、子女性別比以及家長中斷就學經驗等,這些因素與教育投資決策也都成正相關。在教育扣除額新制的租稅歸宿方面,以所得五分位法來看,我們發現受惠最多的是最低所得階層,但次之的卻是最高所得階層。若以模擬報稅的減稅利益來看,位居中高所得者–適用稅率為30%的階層享有最高的減稅利益,而所得較趨弱勢者–適用稅率為6%的階層卻是減稅利益最少的,顯示了教育扣除額新制之公平及合理性仍有待評估與檢視。
    Reference: 一、中文部分
    吳家聲(1987),財政學。台北:三民。
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    李巧琳(2001),人力資本投資的代間移轉–家庭背景對子女教育成就的影響。國立暨南國際大學經濟研究所碩士論文。
    李妍慧(2009),台灣地區家庭教育支出影響因子之探討。私立佛光大學經濟研究所碩士論文。
    呂光和(2007),影響醫療支出及教育支出之因素分析。國立中興大學應用經濟研究所碩士論文。
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    鄧瑜君(2009),台灣教育支出之實證研究。國立中正大學國際經濟研究所碩士論文。
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    Description: 碩士
    國立政治大學
    財政研究所
    97255014
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097255014
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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