Please use this identifier to cite or link to this item:

Title: 以調整綜合所得稅制度作為鼓勵生育政策之研究
Authors: 黃智聰;何怡澄;羅光達;潘俊男
Contributors: 行政院經濟建設委員會
Keywords: 台灣;綜合所得稅;生育率;Taiwan;Personal Income Tax;Fertility;財政(含金融,保險);經濟學;公共行政
Date: 2008
Issue Date: 2010-10-05 15:35:49 (UTC+8)
Abstract: 本研究計畫主要是探討調整綜合所得稅制度,對於提高生育率的影響。除了針對專家學者與相關部會進行深度訪談,並與國內學者座談,探究以下研究綱要:一、針對世界主要國家為提高生育率所推行之各項政策,進行資料蒐集與整理;二、依目前台灣之家庭結構現況,利用委託單位協助取得之政府相關資料,在假設現有生育行為不變的情況下,模擬分析若調整綜所稅以鼓勵生育之相關方案之下,其對政府稅收之影響;三、提出具體可行的政策建議,以供委託單位參考。 This study investigates how the relationship between the personal income tax and the fertility in Taiwan. The goal of our study is: (a) first, to collect the official data and literatures of the main countries in the world to analyze the policies of how to encourage fertility; (b) second, by using the official statistical data to simulate the effect of adjusting personal income tax to government tax revenue; (c) third, providing the specific policies to the government.
Relation: 97090104-2
研究期間: 9709~9711
研究經費: 395 千元
Data Type: report
Appears in Collections:[財政學系] 研究報告

Files in This Item:

File SizeFormat

All items in 學術集成 are protected by copyright, with all rights reserved.

社群 sharing