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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/85900
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85900


    Title: 我國財政收支對所得分配之影響
    Authors: 楊素玲
    Su-Lin-Yung
    Contributors: 吳家恩
    楊素玲
    Su-Lin-Yung
    Keywords: 吉尼係數
    租稅及公共支出歸宿假設
    財政收支
    所得重分配
    有效稅率
    有效受益率
    有效淨負擔率
    Gini coefficient
    Income Distribution
    The Incidence of Expenditure
    Tax Progressivity
    The Incidence of Income
    Tax And Transfer Distribution
    Lorenz Curves
    Post-Fisc Distribution of Income
    Date: 1998
    Issue Date: 2016-04-21 17:04:57 (UTC+8)
    Abstract: 我國財政制度是否具有公平性往往是財政學者們注意的焦點,國內只單獨探討租稅面之文章非常多,而同時考慮整體財政收支制度文章較少,而且所採用的方法幾乎皆是「有效稅率」、「有效受益率」及「有效淨負擔率」。這些指標主要是判定財政制度是累進抑或累退,其較無法直接判定所得分配改善效果。因此本文最主要是透過租稅及公共支出歸宿假設將各類政府財政收支分攤至每一十分位家庭之所得,求出吉尼係數,利用比較吉尼係數大小來判斷我國財政制度是否會改善所得分配。利用18年資料作分析,以幫助我們更進一步地瞭解我國財政收支對所得重分配影響,所得出的結論和國內一些文章比較。首先在只考慮租稅面情況之下:直接稅具有改善所得分配效果,而間接稅反使所得分配更加惡化,整體賦稅制度具有所得重分配效果,但並非很顯著。其次再單獨考慮支出面情況下:首先對耗源性支出做家庭人口數調整,並將支出對家庭所得影響區分為三組,均顯示我國移轉性支出具有所得分配效果,而耗源性支出會使所得分配惡化,正的移轉性支出效果大於耗源性負效果,所以我國公共支出會使所得分配改善。再者,作整體考量,亦即同時探討租稅面與公共支出面之相互影響,其結果說明財政收支會改善所得重分配,而改善效果最主要來自於支出面而非租稅面。
    Reference: 1. 王素楨,財政收支與所得重分配—財政歸宿概念之應用,國立政治大學財政所碩士論文,民國76年7月。
    2. 游坤敏,我國財政收支的所得重分配效果,中央研究院三民主義研究所選刊,No.13,1978年。
    3. 李蕙蘭,財政收支與家庭特性之歸宿研究,國立政治大學財政所碩士論文,民國77年7月。
    4. 徐偉初、王正、王文煌,家戶間賦稅負擔之分配研究,財政部賦稅改革委員會,民國78年6月。
    5. 黃細清,我國租稅負擔與水平公平之研究,國立政治大學財政所碩士論文,民國76年6月。
    6. 黃衍添,我國租稅累進度變化之趨勢—1983至1994,國立中興大學財政所碩士論文,民國86年6月。
    7. 陳瑜珊,政府預算歸宿之所得重分配效果分析,國立政治大學財政所碩士論文,民國87年6月。
    8. Aaron, H. and M. McGuire, “ Public Goods and Income Distribution ”, Econometrica, Vol. 38 , No. 6, (November,1970) pp. 907-920.
    9. Atkinson, A. B. , “ On the Measurement of Inequality ”, Journal of Economic Theory. 2, (September,1970), pp. 244-263.
    10. Dodge, D. , “ Impact of Tax,Transfer,and Expenditure policies of Government on the Redistribution of Presonal Income in Canada, ” The Review of Income and Wealth , (1975)Vol. 21, No 1, pp 1-52
    11. Gemmell, N. , “ The Incidence of Government Expenditure and Redistribution in the United Kingdom ” , Economica, 52, August 1985, pp. 335-344.
    12. Gillespie, W. I. , “ Effect of Public Expenditure on the Distribution of Income ”, in R. A. Musgrave (ed.) , Essays in Fiscal Federalism, (Washington: The Brookings Institution, 1965).
    13. Gillespie, W. I. “ On the Redistribution of Income in Canada ” , Candian tax Journal, 24, July-August 1967 , pp . 419-450.
    14. Greedy, J. and N. Gemmell, “ The Built-in Flexibility of Progressive Income Taxes : A simple Model ”, Public Finance, Vol.37, No.3, 1982, pp. 361-371.
    15. Greedy, J. and N. Gemmell, “ Income Redistribution Though Taxes and Transfers in Britain ”, Scottish Journal of Political Economy, Vol.31, No.1, February 1984, pp. 44-59.
    16. Kuznets, Simon. “ Demographic Aspects of the Size Distribution of Income: A Exploratory Essay ”, Economic Development and Cultural Changes, 25, (October 1976), pp. 1-94.
    17. Kakwani, N. C. (1977a), “ Measurement of Tax Progressivity:an International Comparison ”, The Economic Journal 87, pp. 71-80.
    18. Kakwani, N. C.(1977b) , “ Application of Lorenz Curves in Economic Analysis ”, Econometrica 45, pp .719-27.
    19. Kienzle ,E . C. , “ Post-Fisc Distributions of Income:Measuring Progressivity with Application to the United States, ” Public Finance Quarterly, Vol . 48 , No 1,(1981).
    Description: 碩士
    國立政治大學
    財政學系
    86255005
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002000962
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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