Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/103051
DC Field | Value | Language |
---|---|---|
dc.contributor | 財經系 | |
dc.creator | 張慶輝 | zh_TW |
dc.creator | Chang, Ching-huei | |
dc.date | 1991-09 | |
dc.date.accessioned | 2016-10-20T03:45:38Z | - |
dc.date.available | 2016-10-20T03:45:38Z | - |
dc.date.issued | 2016-10-20T03:45:38Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/103051 | - |
dc.description.abstract | 本文旨在擴展Boskin and Sheshinski (1983)的分析,將夫婦之間的所得移轉納入他們使用之模式內。由本文分析的結果可知:在理論上,我們實在很難證明夫婦所得分開申報制度一定優於聯合申報制度。對夫婦的所得課徵不同的稅率,雖符合Ramsey的精神和減少課稅所引起之福利損失,卻可能廣開避稅之門。因此,聯合或分開申報何者可以同時達成所得稅之效率與公正目標,應取決於實證評估或其他經濟杜會因素之考慮。This paper attempts to extend Boskin and Sheshinski`s analysis (1983) by incorporating the intra-family income transfer into the models they used. It then shows that there is no a priori reason to argue the superiority of the separate tax-filing system over the joint returning one. Taxing husbands` and wives` earnings at different rates, even in the Ramsey`s spirit, minimizes the dead-weight losses of taxation, but also gives rise to an outlet for potential tax evasion. Whether the joint- or separate-filing system can better achieve efficiency and equity goals of income taxation must be determined by empirical analysis or other socioeconomic consideration. | |
dc.format.extent | 1078030 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 國立政治大學學報, 63, 525-539 | |
dc.title | Optimal Tax Treatment of Married Couples | |
dc.type | article | |
item.cerifentitytype | Publications | - |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.grantfulltext | open | - |
item.openairetype | article | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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63-525-539.pdf | 1.05 MB | Adobe PDF2 | View/Open |
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