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https://ah.lib.nccu.edu.tw/handle/140.119/110653| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 羅光達<br>楊子霆 | zh_TW |
| dc.contributor.author | 陳韋安 | zh_TW |
| dc.contributor.author | Chen, Wei An | en_US |
| dc.creator | 陳韋安 | zh_TW |
| dc.creator | Chen, Wei An | en_US |
| dc.date | 2017 | en_US |
| dc.date.accessioned | 2017-07-03T06:35:43Z | - |
| dc.date.available | 2017-07-03T06:35:43Z | - |
| dc.date.issued | 2017-07-03T06:35:43Z | - |
| dc.identifier | G0104255004 | en_US |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/110653 | - |
| dc.description | 碩士 | zh_TW |
| dc.description | 國立政治大學 | zh_TW |
| dc.description | 財政學系 | zh_TW |
| dc.description | 104255004 | zh_TW |
| dc.description.abstract | 本文利用台灣2010年降低營利事業所得稅稅率之改革，檢驗公司稅率對受雇員薪資之影響。與過去文獻不同之處為，本文考量稅率與公司決策互相影響而產生內生性，因此以工具變數進行兩階段最小平方法以避免產生偏誤。並以綜合所得稅與營利事業所得稅資料對全體受雇員之個體進行分析，而非僅針對上市櫃之公司。最後發現有效稅率下降1% 能提升台灣整體受雇員平均 0.16% 的薪資。而考量個體異質性下，進行次組分析，發現在技術密集產業、大型公司、公司頂層員工所受到的影響較大；而其他產業，中小型公司以及公司基層員工的薪資受到稅率的影響較小，使得政府稅改政策並不如預期提升全民薪資。 | zh_TW |
| dc.description.abstract | This paper estimates the effect of corporate income tax rate on wage by using the Taiwan Corporate Income Tax Reform of the year 2010 as a natural experiment. Different from the previous literature, we consider the endogenous relationship between the tax rate and the policy of the company. Thus, the two stage least squares method is used to overcome the endogeneity bias. Additionally, our participants include all the individual employees from the data of Individual Income Tax and Corporate Income Tax rather than only the employees of listed company. Our results indicate that a drop of 1% in corporate income tax rate would increase the wage by 0.16%. Furthermore, we test for the heterogeneous firm and worker effects by using subgroup analysis and find the technology-intensive industries, the large companies and the high-classed employees within firm have a greater impact. On the other hand, the non-technology-intensive industries, the small and medium company and the low-classed employees within firms have a smaller impact. Therefore, the Tax Reform didn’t increase the overall wage as expected. | en_US |
| dc.description.tableofcontents | 目錄 I\n表次 III\n圖次 IV\n第壹章 緒論 1\n第一節 研究動機 1\n第二節 研究目的 6\n第貳章 背景介紹 9\n第一節 2010年營利事業所得稅改革 9\n第二節 中小企業與大型企業 11\n第參章 文獻探討 15\n第一節 公司稅對薪資的影響 15\n第二節 影響薪資的其他因素 17\n第肆章 研究方法 19\n第一節 模型設定 19\n第二節 樣本資料 21\n第三節 變數解釋 23\n第伍章 實證結果 29\n第一節 敘述統計 29\n第二節 實證結果 31\n第三節 穩健性分析 38\n第陸章 結論 45\n第一節 結論與政策意涵 45\n第二節 研究限制與建議 45\n參考文獻 47\n表次\n表2.1.1：稅率結構變動表 10\n表5.1.1：相關變數敘述統計量 30\n表5.2.1：基本模型與區分中小企業迴歸結果 32\n表5.2.2：區分產業迴歸結果 34\n表5.3.1：公司與獨資合夥合成稅率差對薪資差迴歸結果 39\n表5.3.2：穩健性分析迴歸結果 40\n圖次\n圖1.1.1：工業及服務業受雇員工實質經常性薪資 4\n圖1.1.2：化學製品製造業與成衣服飾品製造業實質經常性薪資變動率 5\n圖1.1.3：電子零件組製造業與批發零售業實質非經常性薪資變動率 5\n圖5.1.1：產業人數分布圖 30\n圖5.2.1：各公司內部十分位迴歸結果 37\n圖5.3.1：各公司內部包含與不含分紅配股十分位迴歸結果 42 | zh_TW |
| dc.format.extent | 1197115 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0104255004 | en_US |
| dc.subject | 公司稅率 | zh_TW |
| dc.subject | 員工薪資 | zh_TW |
| dc.subject | 工具變數 | zh_TW |
| dc.subject | Corporate income tax rate | en_US |
| dc.subject | Wages | en_US |
| dc.subject | Instrumental variable | en_US |
| dc.title | 公司有效稅率對員工薪資之影響－以2010稅改為例 | zh_TW |
| dc.type | thesis | en_US |
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Schmidt （2014）, “Do Wages Rise when Corporate Taxes Fall? Evidence from Germany`s Tax Reform 2000,” Ruhr Economic Papers: 532.\nPsacharopoulos, G. and H. Patrinos （2004）, “Returns to Investment in Education: A Further Update,” Education Economics, 12（2）: 111-134.\nRao, N. （2016）, “Do Tax Credits Stimulate R&D Spending? The Effect of the R&D Tax Credit in its First Decade,” Journal of Public Economics, 140（August）: 1-12.\nSong, J., D. Price, F. Guvenen, N, Bloom and T, Wachter （2015）, “Firming Up Inequality,” NBER Working Paper, No. 21199.\nStafford, F. （1980）, “Firm Size, Workplace Public Goods, and Worker Welfare,” In The Economics of Firm Size, Market Structure, and Social Performance, Edited by J. Siegfried, Washington: Fed. Trade Comm. | zh_TW |
| item.grantfulltext | open | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.fulltext | With Fulltext | - |
| item.openairetype | thesis | - |
| item.cerifentitytype | Publications | - |
| Appears in Collections: | 學位論文 | |
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