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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/60063


    Title: 臺灣加值型營業稅累進程度之探討
    Authors: 吳佩娟
    Contributors: 何怡澄
    吳佩娟
    Keywords: 當期租稅歸宿
    終生租稅歸宿
    累進性
    Date: 2011
    Issue Date: 2013-09-04 15:10:08 (UTC+8)
    Abstract: 若以傳統的當期所得觀點來分析消費稅租稅歸宿，會得到消費稅具累退性質的結果。當期所得會隨著年齡增加先遞增而後遞減，會使得消費稅之平均有效稅率隨著年齡增加而紛紛座落在不同之級距中，進而使衡量出來之消費稅平均稅率有所差異，得出具累退性質之結論；而終生所得將「長期」這個觀點加以整合平均化，故能減緩當期所得所帶來大幅波動及不穩定之影響，也可使得消費稅之租稅負擔分配呈現一個較平緩之結果，因此，在終生觀點下將觀察時間拉長，所得之波動幅度會趨於平緩，使得消費稅之租稅歸宿的累退性降低，呈現出趨於比例性或是稍微累進性。
    本文之實證研究分成A、B兩大部分。A部分之下，分別以當期所得及當期消費兩項指標來將全國家計單位加以分類，再各自以四種方法來衡量計算出不同所得 (消費) 級距在不同年度下之消費稅平均稅率之變動情形。另B部分之下，是使用大島指數來衡量消費稅是以遞增或是遞減的方式呈現其累進性。
    實證結果顯示，A部分下，若是以「當期所得」做為家計單位分類之依據，方法一及方法二會使消費稅呈現累退性質，在方法三之下，呈現比例性質，最後方法四之下，反而使消費稅呈現微幅累進性質；另一部分以「當期消費」做為分類依據，方法一、方法二及方法四會呈現微幅累進性，則方法三呈現比例性質。則B部分之下，使用大島指數來衡量消費稅的累進性，是以遞減的方式呈現其累進性。
    Reference: 中央研究院調查研究專題中心「學術調查研究資料庫」。
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    Description: 碩士
    國立政治大學
    財政研究所
    98255008
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098255008
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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