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| Title: | 臺灣綜合所得稅制：有效稅率及估計方法 |
| Authors: | 游為正
Yu, weizhang |
| Contributors: | 周德宇
Chou, Teyu
游為正
Yu, weizhang |
| Keywords: | 有效稅率
租稅函數
租稅公平
重分配效果
租稅累進度
Effective tax function
Tax progressivity
Tax equity
Redistributive effect |
| Date: | 2015 |
| Issue Date: | 2017-03-01 17:04:28 (UTC+8) |
| Abstract: | 租稅函數(effective tax function)是個有用的工具，除了最常見的總體經濟模型應用之外，由租稅函數延伸出的財政簡易指標尚可提供研究者及政策決定者重大財政政策變化對於一國稅制的租稅累進性、租稅公平、所得重分配效果及租稅對勞動誘因的影響等重要財政議題資訊。
由於財稅個體資料往往極難取得，租稅函數議題因而鮮少出現在財政文獻中。本文解決了資料取得難題，將家戶所得稅申報資料以Log函數、HSV函數、Power 函數及GS 函數等四種租稅函數設定以非線性最小平方法(NLS)進行資料配適並以由租稅函數延伸出的財政簡易指標探討上述財政議題的結果。四個函數設定中僅有GS租稅函數是唯一能良好配適我國所得稅資料的函數設定且得以應用在異質性模型設定，據此本文認為GS租稅函數是最能代表我國稅制的租稅函數，如需使用租稅函數的相關研究，宜採用之。
此外，本文以民國99年起實施的營利事業所得稅率調降為例，應用Gouvieia and Strauss所提出的財政簡易指標觀察我國的前述諸財政議題的影響，該次租稅政策變動引起隔年我國稅制產生水平公平及垂直公平改善、租稅累進度上升、所得重分配效果上升及降低民眾勞動參與的誘因等相關影響。
Effective tax function is a useful tool. In addition to most popular application in macroeconomic model, it could also provide researchers and policy-maker a simple fiscal index derived from effective tax function to evaluate progressivity, horizontal and vertical equity, and redistributive effect in taxation when the important fiscal policy changes.
Since the individual household tax data is difficult to derive, economic issue of effective tax function appear rarely in the literature. We have overcome the difficulty in data acquisition. In this paper, we plan to estimate in log specification, HSV specification, Power specification, and GS specification by nonlinear square estimate, and investigate aforementioned fiscal issues by simple fiscal index derived from effective tax function. We suppose GS specification is the best settlement of effective tax function in four specifications since it is the only specification that can explain the distribution of effective rate in Taiwan, and can be set in heterogeneity model. We propose researcher choose GS specification as settlement of effective tax function if they investigate the issue with respect to taxation.
Moreover, We take business tax reduction in 2010 for instance, and apply simple fiscal index to evaluate aforementioned fiscal issues in taxation of Taiwan. This tax policy change cause progressivity ascending, horizontal and vertical equity improving, and redistributive effect ascending in taxation of Taiwan. |
| Reference: | 羅時萬與孫克難 (2015)，「公司有效稅率對盈餘分配決策的影響－臺灣之實證研究」，《財稅研究》，第44卷第1期。
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| Description: | 碩士
國立政治大學
財政學系
102255028 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1022550281 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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