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| Title: | 臺灣綜合所得稅對婚姻行為之影響
The Impact of Family Income Tax on Marriage Behavior in Taiwan |
| Authors: | 張梁珊
Chang, Liang Shan |
| Contributors: | 黃智聰
張梁珊
Chang, Liang Shan |
| Keywords: | 臺灣
所得稅
婚姻
結婚率
結婚時間
Taiwan
Income
Marriage Behavior
Marriage Rate
Marriage Time |
| Date: | 2015 |
| Issue Date: | 2015-10-01 14:25:48 (UTC+8) |
| Abstract: | 本研究之主要目的在於，探討臺灣綜合所得稅的婚姻懲罰性質對於婚姻行為之影響。本文首先說明臺灣目前婚姻行為之變化趨勢，指出結婚率下降所帶來人口結構改變之問題。其次，簡述有關所得稅法第15條規定變遷及作成修法前後比較。再者，探討國外研究所得稅對於婚姻行為影響之相關文獻並加以整理。最後，就實證資料數據結果加以分析，利用內政部及財政部之統計資料，採用最小平方估計法（OLS）之研究模型，分別對於所得稅婚姻行為與遞延婚姻時間之影響進行實證分析，希望藉由實證資料結果，作為政府制定相關政策參考依據。
本研究之實證結果指出，當所得稅租稅制度為夫妻合併計算課稅時，所得稅對於婚姻行為確實會造成影響，而且相同地對於遞延結婚時間也會造成影響。雖然，實行租稅政策無可避免會造成稅收損失，但是倘實行成本不高又可以增加結婚率，其所帶來的效益將遠遠超越所造成的損失。即使，2015年1月21日公布修正所得稅法第15條，修法後夫妻得就各類所得分開計算稅額，長久以來臺灣所得稅具有婚姻懲罰性質的爭議得以暫時緩解，然而是否就此免除婚姻懲罰性質，仍有待商榷。期待建立良善租稅制度，不應僅考慮財政收入或是租稅公平層面，建議政府未來在因應人口結構轉型問題，可以考量由租稅政策方面著手，另外，輔以現行諸多社會福利政策，如育兒津貼、育嬰假及生產補助等措施，再加上健全完備的醫療照護體系。政府若能適時進行相關政策調整，以因應人口結構轉型，將有助維持未來經濟穩定發展與提升國家競爭力。
The main purpose of this study was to explore the impact of the marriage penalty income tax on marriage behavior in Taiwan. Firstly account for changes in the trend of current marital behavior in Taiwan, noted the decline in marriage rates change the structure of the population brings. Secondly, outlining the relevant provisions of Article 15 of the Income Tax and made changes before and after amending the law. Moreover, foreign research literature to explore income tax effect of marriage behavior and collated. Finally, to analyze data on the results of the empirical data, using statistical data of the Ministry of the Interior and the Ministry of Finance, using least squares estimation method (OLS) model of research were to influence behavior and deferred income tax marriage time empirical analysis in the hope that the results from the empirical data as a reference for the government to formulate relevant policies.
The empirical results of this study point out that when income tax system as the couple aggregated taxation, income tax for the marriage does affect behavior, and married in the same manner for the deferred time will be affected. Although the implementation of tax policy will inevitably result in loss of revenue, but if the implementation does not cost much and can increase the marriage rate, its benefits will far exceed the losses caused. Even, January 21, 2015 announced the Income Tax Act amended Article 15, after amending the law couples was calculated separately on various income tax, the income tax has long been Taiwan`s controversial nature of the marriage penalty can be temporary relief, but whether this exemption punitive nature of marriage, still have to discuss. Expect to establishing the good tax system should not only consider the level of revenue or tax fairness, the proposed future government in response to the demographic transition problem, you can proceed to the consideration of tax policy, In addition, combined with the many existing social welfare policies, such as child-care allowances, maternity leave and production subsidies and other measures, combined with a sound comprehensive health care system. If the Government can timely adjust relevant policies to cope with the demographic transition, it will help maintain stable economic development and enhance future national competitiveness. |
| Reference: | 一、中文文獻
何怡澄、賴育邦、羅光達、徐崑明（2013），「我國綜合所得稅課稅單位
修正方案評析」，《當代財政》，第29期，頁52-69。
邱奕傑（2009），《影響臺灣地區男女初婚因素之探討》。臺北：臺北大
學經濟學研究所碩士論文。
孫得雄（2009），「台灣少子女化的前因後果」，《社區發展季刊》，第
125期，頁44-55。
張哲瑋（2006），「家庭制度、課稅單位與司法審查-以夫妻合併課稅制
度申報為例」，《東海大學法學研究》，第24期，頁133-175。
張榮富（2010），「適婚人口性別比例對擇偶年齡偏好的影響：以台灣與
日本大學學歷者為樣本」，《人口暨社會科學期刊》，第6-2期，頁
151-193。
郭祐誠、林佳慧（2016），「勞動市場條件對結婚率下降之影響」，《人
口學刊》，第44期，頁87-124。
廖雅詠、楊建成（1992），「論稅制的婚姻中立性-最適租稅的觀點」，
《經濟論文》，第20卷第20期，頁347-363。
二、英文文獻
Alm, J. and I. M. Mikhail (2004), “Taxing The “Family” In
The Individual Income Tax.” Department of Economics, Andrew Young School of Palicy Studies, Georgia State
University.
Alm, J. and L. A. Whittington (1999), “ For Love or
Money? The Impact of Income Taxes on Marriage.”
Economics, 66, 297-316.
Alm, Jame and Leslie A. Whittington (1995), “Does the
Income Tax Affect Marital Decisions ?” Nation Tax
Journal, 48 (4), 565-572.
Alm, James and Leslie A. Whittington (1992), “ Marriage
and the Marriage Tax.” In Proceeding of the Eighty-
Fifth Annual Conference on Taxation, Columbus.
National Tax Association-Tax Institute of America,
200-5.
Alm, James and Leslie A. Whittington (1995), “Income
Taxes and the Marriage Decision.” Applied Economics,
27 (1), 25-31.
Angrist, J. (2002), “How Do Sex Ratios Affect Marriage
and Labor Markets? Evidence from America’s Second
Generation.” Quarterly Journal of Economics 117(3):
997-1038.
Becker, G. S. (1973), “A theory of Marriage:PartΙ.” The
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Draper, D. (2012), “The Taxation Of Families 2010/11 Are
Current Tax Burdens Fair ? ” Care Research Paper.
Feenberg, Danial R. and Harvey S. Rosen (1983),
“Alternative Tax Treatment of the Family: Simulation
Methodology and Result.” In Harvey S. Rosen (ed.),
Behavioral Simulation Methods in Tax Policy Analysis,
7-41. Chicago Illions :University of Chicago Press.
Feenberg, Daniel (1983) “The Tax Treatment of Married
Couples and the 1981 Tax Law. ” In Rudolph G. Penner
(ed.), Taxing the Family, 32-63. Washington, D.C.
American Enterprise Institute.
Feenberg, Daniel and Harvey S. Rosen (1995), “Recent
Developments in the Marriage Tax.” National Tax
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Freiden, A. (1974), “The United States’ Marriage Market.”
In Theodore W. Schultz (eds.), Economics of the
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Hsiao, Cheng (1986), Analysis of Panel Data. Econometric
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Kalton, G., D. Kasprzyk and D.B. McMillen (1989), “Non-
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Keely, M. C.(1979), “An Analysis of the Age Pattern of
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Moffitt, R. (2000), “Female Wages, Male Wages, and the
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Ono, H. (2003), “Women’s Economic Standing, Marriage
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Harvey S, (1987) “ The Marrige Tax is Down But Not Out. ”
National Tax Journal 40 No. 4 , 567-75.
Sjoquist, David L. and Mary Beth Walker (1995), “The
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National Tax Journal, 48 (4), 547-558.
Slemrod, Joel (1995), “Income Creation or Inaome
Shifting? Behavioral Responses to the Tax Refrom Act
of 1986.” American Economic. Review, 85(2), 175-180.
Whittington, Leslie A. and James Alm (1997), “Til Death
or Taxes Do Us Part: The Effect of Income Taxation on
Divorce.” Journal of Human Resources, 32(2), 388-412.
Wooldridge, J. M. (2010), Econometric Analysis of Cross
Section and Panel Data, 2nd ed. Boston: MIT Press.
三、網路資料
中華民國統計資訊，2015年6月，http://www.stat.gov.tw/mp.asp?
mp=4。
內政部戶政司全球資訊網，2015年6月，
http://www.ris.gov.tw/zh_TW/。
內政部統計處，2015年6月，
http://sowf.moi.gov.tw/stat/year/list.htm。
全國人事法規釋例資料庫檢索系統，2015年6月，
http://weblaw.exam.gov.tw/TorderSearch.aspx。
行政院主計總處綜合統計處（2015），《國情統計通報第078號》，
http://www.stat.gov.tw/lp.asp?
CtNode=1495&CtUnit=690&BaseDSD=7。
行政院主計總處綜合統計處（2015），《國情統計通報第40號》，
http://www.stat.gov.tw/lp.asp?
CtNode=1495&CtUnit=690&BaseDSD=7。
行政院衛生署國民健康局（2004），《國人對婚姻與生育態度電話調查結
果》，
http://hospital.kingnet.com.tw/essay/essay.html?
pid=9372。
四、政府出版品
行政院主計總處（編）（2013），《婦女婚育與就業調查報告》。臺北：
主計總處。
行政院經濟建設委員會（2012），《中華民國2012年至2060年人口推
計》。臺北：行政院經濟建設委員會。
行政院經濟建設委員會人力規劃處（2009），《台灣地區兩性婚姻趨勢
分析》，臺北。
財政部稅制委員會（2007），《主要國家稅制概要》，臺北。 |
| Description: | 碩士
國立政治大學
行政管理碩士學程
102921091 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0102921091 |
| Data Type: | thesis |
| Appears in Collections: | [行政管理碩士學程(MEPA)] 學位論文
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