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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/67638


    Title: 綜合所得稅最高邊際稅率之訂定
    Determining the Optimal Marginal Tax Rate on Top Incomes
    Authors: 吳毓文
    Contributors: 陳國樑
    吳毓文
    Keywords: 最適最高邊際稅率
    邊際有效稅率
    申報所得彈性
    柏瑞圖分配
    最高所得者
    Date: 2013
    Issue Date: 2014-07-21 15:45:06 (UTC+8)
    Abstract: 或基於公平正義，或為解決日益困窘的財政，不少國家調高個人所得稅最高邊際稅率，臺灣也不例外。財政健全方案關於綜合所得稅部分，新增一最高課稅級距，所得淨額逾1,000萬元者適用稅率45%。
    在新租稅反應 (NTR)文獻之最適所得稅理論架構下，透過比較高所得者目前面對的邊際有效稅率和最適下的最高邊際有效稅率，可推論法定最高邊際稅率有無須要調整。以臺灣資料實證，所得淨額逾1,000萬納稅單位之最適最高邊際稅率約在60%至85%，與目前綜合所得稅最高邊際稅率相比，仍有很大往上調整的空間。
    以本研究理論架構與實證結果來討論綜合所得稅稅率調整政策，發現官方稅收預估並未考量行為反應以致過於樂觀，稅率的決定也缺乏完整論述而太過便宜行事。在「先求有再求好」的思維下，財政部仍須努力。
    Reference: 中文部分：
    王淑惠 (1996)，「拉佛曲線分析—臺灣綜合所得稅之實證研究」，國立政治大學財政學系研究所碩士論文。
    行政院經濟革新委員會 (1985)，《行政院經濟革新委員會報告書》。
    施富士（1979），「最適所得稅稅率研究」，國立政治大學財政學系研究所碩士論文。
    洪明皇與鄭文輝 (2013)，「臺灣高所得者所得份額之變化：1977–2010」，《調查研究—方法與應用》，30: 47–95。
    倪麗心 (1990)，「臺灣地區綜合所得稅稅率結構演變之研究」，國立政治大學財政學系研究所碩士論文。
    張慶輝 (1982)，「所得稅、家計生產與勞動供給」，《財稅研究》，14(5): 9–21。
    張慶輝 (1992)，「臺灣勞動供給之研究」，《勞動市場與勞資關係》，施俊吉 (主編)，中央研究院中山人文社會科學研究所專書，29: 1–34。
    梁正德 (1986)，「所得稅與勞動供給」，國立政治大學財政學系研究所碩士論文。
    許穎心（2000），「勞動供給、所得稅與超額負擔—臺灣的實證研究」，國立政治大學財政學系研究所碩士論文。
    陳圳忠 (1989)，「所稅對已婚婦女勞動供給的影響—大家庭與小家庭之比較分析」，國立政治大學財政學系研究所碩士論文。
    陳富立、何志欽、林惠玲、林世昌（2010），「所得稅制與勞動供給︰EITC政策之模擬研究」，2010年臺灣經濟計量學會年會暨劉大中先生逝世35週年紀念會，研討會勞動經濟第三場，1–56。
    單驥 (1988)，「我國小家庭夫婦勞動供給的決定—兼論所得稅的影響」，《經濟論文叢刊》，16(2): 251–267。
    簡鳴志 (2004)，「租稅對我國已婚男性勞動供給的影響—生命循環模型的實證分析」，國立臺北大學財政學系研究所碩士論文。

    英文部分：
    Atkinson, Anthony (1973), “How progressive should income tax be?” in Essays in Modern Economics, M. Parkin and A.R. Nobay (ed.), London: Logman.
    Atkinson, Anthony B., Thomas Piketty, and Emmanuel Saez (2011), “Top Incomes in the Long Run of History,” Journal of Economic Literature, 49(1): 3–71.
    Brewer, Mike, and James Browne (2009), “Can More Revenue Be Raised by Increasing Income Tax Rates for the Very Rich?” Institute for Fiscal Studies Briefing Note, 84 (http://www.ifs.org.uk/publications/4486).
    Brewer, Mike, Emmanuel Saez, and A. Shephard (2008), “Means-testing and tax rates on earnings,” submission to the Mirrlees Review of the Tax System (http://www.ifs.org.uk/mirrleesreview/press_docs/rates.pdf).
    Brewer, Mike, Emmanuel Saez, and Andrew Shephard (2010), “Means-testing and Tax Rates on Earnings,” inChapter 2, Dimensions of tax design: The Mirrlees Review, Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba (ed.), Oxford University Press, 90–201.
    Dahan, Momi and Michel Strawczynski (2000), “Optimal income taxartion: an example with a U-shaped pattern of optimal marginal tax rates: comment,” American Economic Review, 90 (3): 681–686.
    Dahan, Momi and Michel Strawczynski (2012), “The Optimal Asymptotic Income Tax Rate,” Journal of Public Economic Theory, 14(5): 737–755.
    Diamond, A. Peter (1998), “Optimal Income Taxation: An Example with a U-shaped Pattern of Optimal Marginal Tax Rates,” American Economic Review, 88 (1):83–95.
    Diamond, Peter and Emmanuel Saez (2011), “The Case for a Progressive Tax: From Basic Research to Policy Recommendations,” Journal of Economic Perspectives, 25(4):165–190.
    Feldstein, Martin (1999), “Tax Avoidance and the Deadweight Loss of the Income Tax," Review of Economics and Statistics, 81(4): 674–680.
    Goolsbee, Austan (1999), “Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform,” Brookings Papers on Economic Activity, 30 (2):1–64.
    Gruber, Jonathan, and Emmanuel Saez (2002), “The Elasticity of Taxable Income: Evidence and Implications,” Journal of Public Economics, 84(1):1–32.
    Kanbur, Ravi and Matti Tuomala (1994). “Inherent inequality and the optimal graduation of marginal tax rates,” Scandinavian Journal of Economics, 96 (2): 275–282.
    Mankiw, N. Gregory, Matthew Weinzierl and Danny Yagan (2009), “Optimal Taxation in Theory and Practice,” Journal of Economic Perspectives, 23(4):147–174.
    Meghir, Costas and David Phillips (2010), “Labour supply and taxes,” inChapter 3, Dimensions of tax design: The Mirrlees Review, Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba (ed.), Oxford University Press, 90–201.
    Mirrlees, James (1971), “An Exploration in the Theory of Optimal Income Taxation,”Review of Economic Studies, 38:175–208.
    OECD (2011), Taxation and Employment, OECD Tax Policy Studies No. 21.
    Pareto, Vilfredo (1896), “La courbe de la repartition de la richesse,” Ecrits sur la courbe de la repartition de la richesse, (writings by Pareto collected by G. Busino, Librairie Droz, 1965), 1–15.
    Rietz, Gunnar Du, Dan Johansson, and Mikael Stenkula (2013), “The Evolution of Swedish Labor Income. Taxation in a 150-year Perspective: An In-depth Characterization,” Institutet för Näringslivsforskning Working Paper, No. 977.
    Rosen, Harvey S. and Ted Gayer (2010), The Corporation Tax, Chapter 14, Public Finance, 9th Edition, McGraw Hill, 303–303.
    Sadka, Efraim (1976), “On Income Distribution, Incentive Effects and Optimal Income Taxation,” Review of Economic Studies, 43(1): 261–268.
    Saez, Emmanuel (2001), “Using Elasticities to Derive Optimal Income Tax Rates,” Review of Economic Studies, 68(1): 205–229.
    Saez, Emmanuel (2004), “The Optimal Treatment of Tax Expenditures,” Journal of Public Economics, 88(12): 2657–2684.
    Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz (2012), “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,” Journal of Economic Literature, 50(1): 3–50.
    Seade, Jesus K. (1977), “On the Shape of Optimal Tax Schedules,” Journal of Public Economics, 7(1): 203–36.
    Tuomala, Matti (1984), “On the optimal income taxation─some further numerical results,” Journal of Public Economics, 23 (3): 351–366.
    Tuomala, Matti (1990), Optimal Income Tax and Redistribution, New York: Oxford University Press.
    Description: 碩士
    國立政治大學
    財政研究所
    101255019
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101255019
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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