English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51069427      Online Users : 947
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/60063


    Title: 臺灣加值型營業稅累進程度之探討
    Authors: 吳佩娟
    Contributors: 何怡澄
    吳佩娟
    Keywords: 當期租稅歸宿
    終生租稅歸宿
    累進性
    Date: 2011
    Issue Date: 2013-09-04 15:10:08 (UTC+8)
    Abstract: 若以傳統的當期所得觀點來分析消費稅租稅歸宿,會得到消費稅具累退性質的結果。當期所得會隨著年齡增加先遞增而後遞減,會使得消費稅之平均有效稅率隨著年齡增加而紛紛座落在不同之級距中,進而使衡量出來之消費稅平均稅率有所差異,得出具累退性質之結論;而終生所得將「長期」這個觀點加以整合平均化,故能減緩當期所得所帶來大幅波動及不穩定之影響,也可使得消費稅之租稅負擔分配呈現一個較平緩之結果,因此,在終生觀點下將觀察時間拉長,所得之波動幅度會趨於平緩,使得消費稅之租稅歸宿的累退性降低,呈現出趨於比例性或是稍微累進性。
    本文之實證研究分成A、B兩大部分。A部分之下,分別以當期所得及當期消費兩項指標來將全國家計單位加以分類,再各自以四種方法來衡量計算出不同所得 (消費) 級距在不同年度下之消費稅平均稅率之變動情形。另B部分之下,是使用大島指數來衡量消費稅是以遞增或是遞減的方式呈現其累進性。
    實證結果顯示,A部分下,若是以「當期所得」做為家計單位分類之依據,方法一及方法二會使消費稅呈現累退性質,在方法三之下,呈現比例性質,最後方法四之下,反而使消費稅呈現微幅累進性質;另一部分以「當期消費」做為分類依據,方法一、方法二及方法四會呈現微幅累進性,則方法三呈現比例性質。則B部分之下,使用大島指數來衡量消費稅的累進性,是以遞減的方式呈現其累進性。
    Reference: 中央研究院調查研究專題中心「學術調查研究資料庫」。
    行政院主計處 (1986至2008),家庭收支調查報告。
    吳妍婷 (1998) ,《臺灣消費稅當期歸宿與終生歸宿分析之比較研究》,國立中興大學財政研究所碩士論文。
    Brashares, E., J.F., Speyrer and G.N. Carlson (1988) , “Distribution Aspects of a federal Value-Added Tax,” National Tax Journal, 41, 154-174.
    Carlson, G.N. and M. K. Patrick (1989) , “Addressing the Regressivity of a Value-Added Tax,” National Tax Journal, 42(3), 339-51.
    Caspersen, E. and G. Metcalf (1994) , “Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures,” National Tax Journal, 47(4), 731-46.
    Davies, D.G. (1959) , “An Empirical Test of Sales-Tax Regressivity,” The Journal of Political Economy, 67(1), 72-78.
    Davies, D.G. (1960) , “Progressiveness of a Sales Tax in Relation to Various Income Bases,” The American Economic Review, 50(5), 987-995.
    Fullerton, D. and D.L. Rogers (1991) , “Lifetime Versus Annual Perspectives on Tax Incidence,” National Tax Journal, 44(3), 277-287.
    Jenkins, G.P., H., Jenkins and C.Y. Kuo (2006) , “Is the Value Added Tax Naturally Progressive? ” Queen’s Economics Department Working Paper, 1059.
    Metcalf, G.E. (1994) , “Lifecycle vs. Annual Perspectives on the Incidence of a Value Added Tax,” Tax Policy and the Economy, 8, 45-64.
    Metcalf, G.E. (1995) , “Value –Added Taxation: A tax whose time has come?” The Journal of Economics Perspectives, 9(1), 121-140.
    Pechman, J. A. (1985) , Who Paid The Taxes, 1966-1985 ? Washington, D.C.:The Brookings Institution.
    Poterba, J. M. (1989) , “Lifetime Incidence and the Distribution Burden of Excise Taxes,” The American Economic Review, 79(2), 325-330.
    Poterba, J. M. (1991) , Is the Gasoline Tax Regressive? In David Bradford, ed., Tax Policy and Economy. (Cambridge, MA:National Bureau of Economic Research and The MIT Press) , 145-64.
    Description: 碩士
    國立政治大學
    財政研究所
    98255008
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098255008
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    500801.pdf2265KbAdobe PDF2280View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback