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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/95523
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/95523


    Title: 我國工作所得補貼方案之最適社會權重模擬分析
    A Simulate Social Weights Study of Working Income Supplements in Taiwan
    Authors: 黃楷茗
    Contributors: 曾巨威
    黃楷茗
    Keywords: 工作所得補貼方案
    負所得稅
    EITC
    Date: 2010
    Issue Date: 2016-05-09 16:25:54 (UTC+8)
    Abstract: 我國行政院視「工作所得補貼方案」為未來實施「勤勞所得租稅補貼制度」,即EITC的先期計畫。以往國內文獻僅研究薪資所得稅額抵減制度研擬及其對勞動供給影響,本文提出符合社會期待下的工利概念福利政策應要考量到受補貼者間的福利權重。研究目的欲了解台灣目前實施之「工作所得補貼方案」,若該目前的方案是社會最適的,則社會對於「工作所得補貼方案」中所規定受惠所得者在不同所得層級下,該有的社會權重是多少。並藉以觀察我國實施之「工作所得補貼方案」背後所表示之經濟意義,分析在不同所得級距下,其社會權重是否合理。

    本文主要係參考Saez(2002)理論模型,並遵循Blundell et. al(2009)的模擬方法來發展本文之模擬結果。研究結果發現,目前實施的工作所得補貼方案下若已被設計成最適的,當申請人有配偶者或受扶養親屬時 =4 ,其社會權重會高於 =3;當申請人無配偶者且受扶養親屬時, =1 ,其社會權重會高於 =0,主因為受補貼後之所得與前一層受補貼後之所得差異較其他所得級距大。但若欲與目前行之已久綜合所得課稅規定一致,則可將工作補貼方案中受補貼後之所得與前一所得級距之差異設計成相同,則會呈現社會權重遞減之態樣。
    Reference: 李淑伶(2003),「薪資所得租稅抵減制度之探討」,國立政治大學財政研究所碩士論文。
    陳祈典(2009),「臺灣實施勤勞所得租稅補貼對勞動供給之影響評估」,國立臺灣大學經濟學系碩士論文。
    張慶輝(1992),「台灣勞動供給之研究」,勞動市場與勞資關係,中央研究院中山人文社會科學研究所。
    廖嘉凰(2009),「勞動所得退稅補貼方案之探討」,國立台北大學財政學系碩士論文。
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    Blundell, R., M. Brewer, and A. Shephard, (2005), “Evaluating the labour market impact of Working Families’ Tax Credit using difference-in-differences”,HM Customs and Revenue, Working Paper 4.

    Blundell, R., M. Brewer, P. Haan, and A. Shepard (2009), “Optimal Income Taxation of Lone Mothers: an empirical comparison for Germany and the UK”, The Economic Journal ,2009,535, 101-121.

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    Description: 碩士
    國立政治大學
    財政學系
    95255018
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095255018
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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