政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/50552
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 114396/145431 (79%)
造访人次 : 53065470      在线人数 : 631
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/50552


    题名: 所得稅損失扣除政策有效率嗎？
    Is the Income Tax Deduction Efficient?
    作者: 吳朝欽
    翁堃嵐
    贡献者: 政大財政系
    关键词: 所得稅損失扣除政策
    政府保險
    風險成本
    日期: 2009-06
    上传时间: 2011-07-25 16:17:20 (UTC+8)
    摘要: Kaplow(1991, 1992)在其著名的文章中指出所得稅損失扣除政策會扭曲投保人的保險決策因而導致效率的損失，然而弔詭的是實務上許多OECD國家都有類似政策。有鑑於此，後續許多文獻即嘗試從不同角度來合理化該種現象。不過，令人遺憾的是，既存文獻所提出的理由並不充分，我們認爲政府承擔風險的能力較高，才是上述政策普遍存在的原因。文中我們建構一個模型來說明此一現象，並且導出損失扣除政策得以增進社會福祉的充分必要條件：若引進損失扣除政策得以降低社會的總合風險成本，則實施該政策可增進社會的福祉，反之，則會降低社會的福祉。
    關聯: 應用經濟論叢, No.85, pp.47-80
    描述: Assuming that insurers are risk neutrality, Kaplow (1991, 1992) shows that the income tax deduction will induce the insured to buy partial insurance, which in turn distort their insurance decision. Thus welfare with deductions will be lower than without deductions. Nevertheless, we can find that most OECD countries have implemented this policy. Although a few literature has continued to address the need for government intervention in the provision of income tax deductions, these literature still lack a rational reason for carrying out tax deductions. Therefore, the more likely explanation in implementing tax deductions is that the government has more risk-taking abilities than the insurer and insured.
    数据类型: article
    显示于类别:[財政學系] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    47-80.pdf841KbAdobe PDF2527检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈