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    Title: 瑞典的雙元所得稅制與預算赤字之關係
    Sweden dual income tax system relationship with the general government net lending/borrowing
    Authors: 鄒佩容
    Contributors: 黃明聖
    鄒佩容
    Keywords: 雙元所得稅制
    經濟成長
    預算赤字
    Date: 2013
    Issue Date: 2014-10-01 13:35:32 (UTC+8)
    Abstract: 瑞典面臨強大的國際競爭壓力,在1991年實施雙元所得稅制 (dual income tax) 的租稅制度改革,以吸引國際資本的投入,改善國內投資環境。雙元所得稅制係將所得來源分成勞動所得及資本所得兩類1.對勞動所得課徵累進稅率,而資本所得按比例稅制課徵,其目的是希望能在效率面,促進資本累積,降低租稅對資本所造成的扭曲,並2.在公平面,取消租稅優惠,兼顧效率和一定程度的所得重分配,並3.簡化了稅制,建構一個可以擴大稅基的租稅環境。
    2008年的金融海嘯,瑞典是歐盟國家中,受經濟衝擊相當輕微的國家之一,瑞典的財政預算仍維持相當的穩定。研究瑞典國家採行雙元所得稅制改革前後的經濟變化、財政變化及相關文獻,其稅制改革對鼓勵儲蓄、增加國內投資及財政穩定具有顯著的成效。本文實證檢驗稅制改革後,對經濟與財政的影響,發現瑞典以稅制改革政策實施作為虛擬變數,實證結果稅制改革對於GDP成長率的效果雖不顯著但有正向影響。本文進一步發現瑞典以稅制改革及財政重整計畫政策實施作為虛擬變數,實證結果前者不利財政,後者改善財政,且後者效果較大,因此對於預算餘額比率的效果顯著且有正向影響。瑞典雙元所得稅制的實施,並輔以財政重整計畫政策,刺激經濟發展及改善預算赤字的經驗,或許有值得其他國家借鏡之處。
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    101921222
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101921222
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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