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    题名: 社會安全薪資稅的最適調整率
    其它题名: A Proposed Rule of Payroll Tax Adjustment
    作者: 吳文傑
    关键词: 隨收隨付制;社會安全;薪資稅;超額負擔;隱含報酬
    Pay-as-you-go;Social security;Payroll tax;Excess burden;Implicit return
    日期: 2003
    上传时间: 2007-04-18 18:25:38 (UTC+8)
    出版者: 臺北市：國立政治大學財政系
    摘要: This study proposes a rule of payroll tax adjustment, arguing that the optimal payroll tax adjustment rate should be set in such a way that the marginal excess burden associated with a payroll tax adjustment is kept to a minimum and that the implicit return rates for current retirees are guaranteed at certain levels. We find that the optimal payroll tax adjustment rate is a function of labor supply elasticity, the perceived marginal benefit-tax linkage, the pre-adjusted payroll tax rate, the population growth rate, the wage growth rate, and the guaranteed return rate. The sign of the optimal payroll tax adjustment rate is ambiguous. The optimal payroll tax adjustment rate falls in accordance with the population growth rate and the wage growth rate, but rises with the guaranteed return rate. The absolute value of the optimal payroll tax adjustment rate rises with both the pre-adjusted tax rate and the elasticity of labor supply, but falls with the perceived marginal benefit-tax linkage.
    描述: 核定金額：381300元
    数据类型: report
    显示于类别:[財政學系] 國科會研究計畫

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