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    Title: 薪資所得租稅補貼(EITC)對臺灣稅式支出之影響評估-以北區國稅局所轄為例
    The impact of the earn income tax credit effect on tax expenditure:evidence from the national tax administration of north Taiwan province
    Authors: 謝瑜歆
    Hsieh, Yu Hsin
    Contributors: 黃智聰
    謝瑜歆
    Hsieh, Yu Hsin
    Keywords: 薪資所得租稅抵減制度
    稅式支出
    抵減率
    EITC
    Date: 2010
    Issue Date: 2012-04-17 09:28:18 (UTC+8)
    Abstract: 受美國金融風暴衝擊,2008年7月台灣失業率超過6%,失業人口達66萬人,8月份長期失業(失業超過1年)人口更高達10萬5仟人,中高齡失業人數為14萬1仟人。一般而言,失業時間越長,回到就業市場的機會越渺茫,而且中高齡失業多屬非自願性失業,通常也是家庭中的經濟支柱,一旦失去工作對家庭、社會影響極大。如何讓失業者再走出來進入工作職場做事及不放棄努力並協助低所得勞工家庭脫離貧困,將是臺灣未來社會福利制度的重要一環。
    本文在研擬一套類似EITC方案,運用馬總統2008年競選時所提「468」方案、2009年臺灣省最低生活費、國際慣用貧窮線(中位數所得一半)及最低基本工資換算,並評估若在臺灣實施薪資所得租稅抵減制度(EITC)後可抵減戶數、稅式支出金額、佔2008年綜合所得稅申報戶比例等,在考量「貧窮線」、「孩童數」、「排除財產所得過高者」等因素後,模擬單親家庭及雙親家庭無扶養小孩、扶養1名小孩、2名小孩及3名小孩(含以上)適用不同的抵減率,再以抵減遞增階段抵減率和抵減遞減階段不同抵減率排列組合,運用「財政部臺灣省北區國稅局2008年綜所稅核定資料」,模擬臺灣若實施薪資所得租稅補貼制度所需稅式支出。
    主要目的係針對臺灣若實施薪資所得抵減(EITC)對稅式支出影響,政府若評估該政策後實施EITC時,應以謹慎保守的態度設計架構,規模不宜過大,俟實施一段時間後,再檢討有能力擴大適用範圍,以免成為錢坑法案。補貼政策所面對的最大困難是補助的金額是否花在刀口上,福利政策難免會有錯誤補貼的情形,如何避免福利濫用及執行錯誤是成敗關鍵。
    Reference: 一、中文部分
    內政部(2008a),工作所得補助方案第1階段(核定本)。
    內政部(2008b),工作所得補助方案第2階段(核定本)。
    行政院主計處(2008),《中華民國臺灣地區97年度家庭收支調查報》。
    行政院主計處(2007),《臺灣地區人力運用調查報告》。
    王志誠、葛冠琳(2009),「我國引進美國勞動所得稅額抵減制度之立法課題」,《財稅研究》,41(1),頁1-32。
    李淑伶(2003),「薪資所得稅租稅抵減制度擬議之探討」,《財稅研究》,第37卷第3期,頁103-157。
    李允傑、周信佑(2008),「重分配政策可行性分析:以負所得稅制為例」,
    《國政研究》,財金(研)097-005號。
    黃仁德、鍾建屏(2008),「臺灣產業結構變動與失業率關切之探討」,《經濟論文叢刊》,41(1),頁67-108。
    陳欽賢、林建仁、劉彩卿、孫建忠 (2005), 「美國薪資所得租稅補貼(Earned Income Tax Credit)初探」,《財稅研究》,37(2),頁43-55。
    陳祈典(2008),《臺灣實施勤勞所得租稅補貼對勞動供給之影響評估》。
    臺北:國立臺灣大學經濟研究所論文。
    孫克難(2008),《負所得稅制度之建立及其配套措施》,中華財政學會、臺北:臺北大學租稅問題研討會論文。
    郭奕伶(2003),「一個臺灣,兩個世界」,《商業周刊》,第800期,頁1-11。
    莊慧玲、林世昌(2006),「臺灣婦女勞動供給實證研究之發展」,《經濟論文叢刊》,34(2),頁119-172。
    曾巨威(2008),「從AMT走向EITC的稅改路 」,《國政評論》,財金(評)097-027
    號。
    蔡吉源(2008),《負所得稅行得通嗎?》。臺北:全球臺商e焦點。
    薛承泰、林建成(2008),「近期人口短期脫困計畫-<工作家庭所得保障方案>評估」,《國政研究》,頁1-9。
    二、英文部分
    Adireksombat, Kampon(2007), “The Effect of the 1993 Earned Income Tax Credit Expension on the Labor Supply of Unmarried Women,” Dissertion for the degree of PH.D,Michigan State University.
    Browning, Edgark(1995), “ Effects of the Earned Income Tax Credit on Income and Welfare,” National Tax Journal,48(3),pp 23-43.
    Blundell, Richard, Alan Duncan and J.McCrae and Costas Meghir(2000),“The Labor Market Impact of the Working Families Tax Credit,”Fiscal Studies,21(1),pp 75-104.
    Darragh, Scott B(2002), “ The impact of the Earned Income Tax Credit on Poverty,Labor supply,and Human-Captial Accumulation,” Dissertion for the degree of PH.D,Michigan State University.
    Dickert, Stacy, Scott Houser and John Karl Scholz(1995),“The Earned Income Tax Credit and Transfer Programs:A Study of Market and Program Participation,”in James M.Poetrba(ed),Tax Policy and the Economy,National Bureau of Economic Research and the MIT Press,No.9,pp 1-50.
    Dickert-Colin, Stacy and Scott Houser(1998),“ Tax and Transfers:A New Look at the Marriage Penality,” National Tax Journal,51,pp 175-218.
    Dickert-Colin, Stacy (1999),“ Tax and Transfers:The effect on the Decision to end a Marriage,” Journal of Public Economics,73,pp 217-240.
    Dickert-Colin, Stacy and Scott Houser(2002),“ The EITC and Marrigae,” National Tax Journal,55,pp 25-40.
    Eissa, Nada and Jeffrey B.Liebman (1996),“The Labor Supply to the Earned Income Tax Credit,”Quarterly Journal of Economics,111(2),pp.605-637.
    Eissa, Nada and Hilary Hoynes(2003),“Good News for Low-Income Families:Tax Transfer Scheme and Marriage,” Unpublished Manuscript.Berkely,CA:University of Californai., Berkely.
    Eissa, Nada and Hilary Williamson Hoynes(2004),“Tax and the Labor Market Particiption of Married Couples:The Earned Income Tax Credit,” Journal of Public Economics,88,pp 1931-1958.
    Eissa, Nada and Hilary Williamson Hoynes(2006),“Behavioral Responses of Tax,” Tax Policy and the Economic Research and the MIT Press,88,pp 1931-1958.
    Ellwood, David T.(2000), “The Impact of the Earn Income Tax Credit and Social Policy Reform on Work, Marriage, and Lving Arrangements,”National Tax joural,53(4),pp. 1063-1105.
    Hotz, JosephV, Mullin, Charles H and John Karl Scholz(2006)“Examine Effect of The Earned Income Tax Credit on the Labor Market Participation of Family on Welfare,” National Bureau of Economic Research,Working Paper 11968.
    Keane, Michael and Robert Moffitt (1998)“A Structural Model Multiple Welfare Program Participation and Labor Supply,”International Economic Review, 39(3),pp553-589
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    97921038
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097921038
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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