台灣公共政策滿意度之決定因素：以最低工資、勞動所得稅扣抵以及學前教育專長培育方案為例

Abstract

本論文探討台灣公共政策滿意度之決定因素，並以最低工資、勞動所得稅扣抵(又名薪資所得租稅補貼政策)以及學前教育專長培育方案為例，其中決定因素皆由政策目標所組成，包括提升員工生產力、提升薪資所得水準、促進人力資本累積以及促進總體經濟發展。透過網路問卷調查，發現當今大眾對現行最低工資政策不甚滿意。此外，根據文獻分析與網路問卷調查結果，大眾較認同薪資所得租稅補貼政策，且大眾愈認同該政策目標，愈滿意該政策。最後做出以下結論：薪資所得租稅補貼政策極具前瞻性，其應能補足當今現行最低工資政策之缺失，此應能做為未來有關當局實施薪資所得租稅政策之參考依據。

I analyze the degree of public recognition of policy goals as well as the public satisfaction with each policy, inclusive of the current Minimum Wage Policy, the Earned Income Tax Credit (EITC) policy, and the Pre-K program. These policy goals include increasing the employees’ productivity, raising the average wage rate, facilitating the formation of human capital, and boosting the macroeconomic development. In this analysis, an Internet survey reveals that the public is unsatisfied with the ongoing Minimum Wage policy. In addition, through document analysis, one-sample t-test, and multiple regression Analysis, I find that the Earned Income Tax Credit (EITC) policy could be a promising policy that could compensate for the drawbacks of the current Minimum Wage policy. Regarding the goals of each policy, the Earned Income Tax Credit (EITC) policy performs better than the other two. Regarding public acceptance of each policy, the public recognize the policy goals that can be achieved under the implementation of the Earned Income Tax Credit (EITC) policy. There is also a trend in this survey whereby the more the public recognizes the policy goals of the Earned Income Tax Credit (EITC) policy, the higher the public satisfaction with the policy will be. All of the above factors show the high political feasibility of the Earned Income Tax Credit (EITC) policy. It can serve as a reference for the concerned authorities if the Earned Income Tax Credit (EITC) policy is to be implemented.