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政大機構典藏 > 社會科學學院 > 財政學系 > 國科會研究計畫 > Item 140.119/5005

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/5005

Title:	我國綜合所得稅累進稅率結構的重分配功能
Other Titles:	The Redistribution Function of the Progressive Rate Structure of Comprehensive Income Tax in Taiwan
Authors:	林全
Keywords:	綜合所得稅;累進稅率;稅率結構;重分配功能;最適稅率;分配權重 Comprehensive income tax;Progressive tax rate;Tax rate structure;Redistribution function;Optimal tax rate;Distributional weight
Date:	2000
Issue Date:	2007-04-18 18:25:45 (UTC+8)
Publisher:	臺北市：國立政治大學財政研究所
Abstract:	本研究應用逆最適的觀念在Haeberger的所得分配權重理論中，並利用我國綜合所得稅的課稅資料，檢驗現行綜合所得稅背後所代表的不同所得級距納稅人，其所得分配權重；進而觀察我國綜合所得稅所代表的公平意義。研究發現顯示隨課稅級距上升，所得分配權重大致呈現遞減趨勢。 In this paper, the inverse optimum concept is applied on Harberger`s distributional weight analysis. By using the statistical data on the comprehensive income tax in Taiwan, the distributional weight of taxpayers at different income brackets are estimated. The equity implied by the current tax rate structure is further inspected. The statistical data of 1992 indicates that the distributional weight declines as taxable income bracket increases.
Description:	核定金額：619700元
Data Type:	report
Appears in Collections:	[財政學系] 國科會研究計畫

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