政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/76471

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/76471

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/76471

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/76471

Title:	臺灣家庭特性、收入、支出之世代分析
Authors:	馮子玹
Contributors:	羅光達馮子玹
Keywords:	世代不公平家庭收支調查報告所得分配
Date:	2015
Issue Date:	2015-07-13 11:17:17 (UTC+8)
Abstract:	本文透過行政院主計總處家庭收支調查報告分析1979年至2013年之間我國不同世代間家庭戶長的特性、家庭的總收入與支出的變化狀況，以討論我國世代不公平的狀況是否日益嚴重。本研究利用35年間的資料，將資料依據經濟戶長的年齡分組，作為各世代的代表以討論所得收入之金額及所得種類變化，並計算出世代內的吉尼係數、十等分位倍數以討論所得分配不均情形；支出部分則呈現支出總計金額及消費性、非消費性支出變化，並且另外分析租稅負擔的變化情形。本研究發現在家庭特性的變化來看，整體平均的經濟戶長年齡提高、經濟戶長的女性比例增加、戶長平均教育年數也有增加的趨勢。在收入的部分則是有實質所得收入成長停滯的現象，收入中佔有最高比例部分為受雇人員報酬，財產所得則是在較高年紀世代所得中佔有較多比例。透過吉尼係數的分析，發現臺灣的貧富差距問題確實存在，同一世代內所得不均情況隨時間而更加嚴重。支出總計有先增後減的趨勢，但在近幾年的支出總計沒有太大的變化；消費支出佔了家庭支出總計的八成以上，比例亦有逐年下滑的傾向。租稅支出佔可支配所得比例有偏低的情況，整理而言40歲世代會負擔較高的租稅支出；所得稅繳稅金額最高，但繳稅比例卻最低，其他稅負繳稅比例高，金額卻低。政府必須在所得稅的稅制上有所修正，才能發揮所得重分配的功能，在高齡化的社會狀況之下，在制定社會福利政策時應該更加的謹慎注意；最後在面臨世代不公惡化的情況下，政府應提出作為，以避免所得分配不均所可能導致的社會問題
Reference:	朱敬一、康廷嶽（2015），《經濟轉型中的「社會不公平」》，台灣經濟預測與政策，45(2)，1-22。范光中、許永河（2010），《台灣人口高齡化的社經衝擊》，台灣老年醫學暨老年學雜誌，5(3)，149-168。徐偉初、楊子菡、蘇漢邦 (2013)，《我國租稅制度整體所得重分配效果之研究》，財政部委託研究計畫。孫克難（2013），《從憲法層次談財政紀律—競相減稅、加碼支出是否違憲？》，經濟前瞻雙月刊，145，105-109。孫克難 (2014)，《臺灣財政收支、世代正義與稅制改革》，于宗先院士公共政策研討會。葉佳宜（2013），《以家庭收支調查報告分析消費的不對稱行為》，碩士論文，國立政治大學財政研究所。劉宗欣、林恭正 (2002)，《臺灣的財政收支與跨世代財政負擔：世代會計法的評估》，經濟研究，38(2)，245-277。劉宗欣、林恭正 (2003)，《社會福利支出、國民年金與跨世代財政負擔》，臺灣經濟預測與政策，33(2)，61-95。劉宗欣 (2004)，《財政收支變動與跨世代財政負擔》，經社法制論叢，34，165-198。謝博明（2006），《台灣家庭所得與住宅消費之分配與變動：1980—2000》，住宅學報，15(1)，59－78 （二）英文文獻 Alt, James E. and Lowry, Robert C. (1994), “Divided Government, Fiscal Institutions, and Budget Deficits: Evidence from the States,” American Political Science Review, 88(4), 811–828. Auerbach, Alan J., Gokhale, Jagadeesh and Kotlikoff, Laurence J. (1991), “Generational Accounts: A Meaningful Alternative to Deficit Accounting,” Tax policy and the economy, 5, 55–110. Auerbach, Alan J., Gokhale, Jagadeesh and Kotlikoff, Laurence J. (1994), “Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy,” Journal of Economic Perspective, 8(1), 73-94. Bohn, Henning and Inman, Robert (1995), “Constitutional Limits and Public Deficits: Evidence from the U.S. States,” Carnegie-Rochester Conference Series on Public Policy, 45, 13–76. Corak, Miles and Andrew Heisz (1999), “The Intergenerational Earnings and Income Mobility of Canadian Men: Evidence from Longitudinal Income Tax Data,” Journal of Human Resources, 34(3), 504-533 Corak, Miles (2012), “Inequality from generation to generation: the United States in comparison,” The Economics of Inequality, Poverty, and Discrimination in the 21st Century, Santa Barbara, CA, ABC-CLIO. Corak, Miles (2013), “Inequality, Equality of Opportunity, and Intergenerational Mobility,” The Journal of Economic Perspectives, 27(3), 79-102. De Maio, Fernando “Income inequality measures,” J Epidemiol Community Health, 61(10), 849–852. Feldstein, Martin (1977), “The Surprising Incidence of a Tax on a Pure Rent: A New Answer to an Old Question,” Journal of Political Economy, 85(2), 349 –360. Glaeser, Edward L. (1996), “The Incentive Effects of Property Taxes on Local Governments,” Public Choice, (89), 93–111. Haveman, R. (1994), "Should Generational Accounts Replace Pubic Budgets and Deficits?" Journal of Economic Perspectives, 8, 95-111. Kiewiet, Roderick and Szakaly, Kristin (1996), “Constitutional Restrictions on Borrowing, Taxing, and Spending: An Analysis of State Bonded Indebtedness, 1961–90,” Journal of Law, Economics, and Organizations, (12), 62–97. Kuznets, Simon. (1955), “Economic growth and income inequality.” The American economic review, 1-28. Mare, Robert D. (2011), “A Multigenerational View of Inequality,” Demography, 48(1), 1–23. McKinnon, Ronald I. and Nechyba, Thomas J. (1997), “Competition in Federal Systems: The Role of Political and Financial Constraints,” The new federalism: Can the states be trusted? 3–55 Piketty, T.(2014), Capital in the Twenty-First Century, Cambridge, MA: Havard University Press. Poterba, James M. (1994), “State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics,” Journal of Political Economy, 102(4), 799 – 821. Poterba, James M. (1995), “Capital Budgets, Borrowing Rules, and State Capital Spending,” Journal of Public Economics, 56(2), 165–187. Rangel, Antonio (2003), “Forward and Backward Intergenerational Goods: Why Is Social Security Good for the Environment?” American Economic Review, 93(3), 813–834. Sapelli, Claudio (2011), “A Cohort Analysis of the Income Distribution in Chile,” Estudios de Economía, 38(1), 223-242. Tabellini, Guido (1991), “The Politics of Intergenerational Redistribution”, Journal of Political Economy, 99(2), 335-357 Yi Fan, Junjian Yi and Junsen Zhang (2013), “Intergenerational Mobility in China: Patterns and Determinants,” Working paper presented at Conference on the Study of Inequality in China, Beijing. （三）政府出版品 1979年至2013年《家庭收支調查報告》，台北：行政院主計總處。 2013年至2014年《中華民國人口推計報告》，台北：國家發展委員會。 2013年《人力運用調查報告》，台北：行政院主計總處。
Description:	碩士國立政治大學財政研究所 102255001 103
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0102255001
Data Type:	thesis
Appears in Collections:	[Department of Public Finance] Theses

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