Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/51041
題名: 北歐四國實施雙元所得稅制對經濟成長之影響
The effect of the Nordic dual income tax on its economic growth
作者: 林曉琪
Lin, Hsiao Chi
貢獻者: 何怡澄
林曉琪
Lin, Hsiao Chi
關鍵詞: 雙元所得稅制
經濟成長
Panel data
日期: 2010
上傳時間: 29-Sep-2011
摘要: 隨著全球化與國際化趨勢越來越普及與受到重視,國際間資本與人力流動越加頻繁,因而造成世界各國均面臨強大的國際競爭壓力,而紛紛力求可以打造吸引國際資本停駐投資之最佳環境,其中北歐四個國家,就冀望透過採取雙元所得稅制 (Dual Income Tax, 以下簡稱DIT) 的租稅制度改革,來改善國內投資環境。DIT係將所得來源依勞動所得及資本所得分成兩類,對勞動薪資所得課累進稅率,而資本所得按比例稅制稽徵,其目的即盼望促進資本累積,並降低租稅對資本所造成的扭曲,建構一個取消租稅優惠,同時可以擴大稅基的租稅環境。為了探討DIT究竟對於經濟成長有無助益,本研究利用歐洲18個國家從1983年至2008年之總體經濟追蹤資料,以是否實行DIT為主要虛擬變數,同時加入文獻中所舉出影響經濟成長之幾個重要變數進行迴歸分析,實證結果發現,實行DIT對於GDP成長率的效果並不顯著;但對於GDP之水準值效果卻有顯著正向影響,這也表示就整體GDP相對水準來說,實行DIT的國家,其GDP水準值本身也會較高,但卻不一定對GDP成長率有明顯的助益,究其原因可能為實行DIT稅制或許對GDP有正向的效益,但這效果可能出自於其國家自身經濟實力已經相當不錯,而當經濟發展程度已達到了某種臨界值,要再求GDP之成長率能夠顯而易見的提升,往往會有所難度,因此實行DIT對經濟發展就無法再有太大的激勵效果。\r\n 台灣近年來也致力於稅制改革,於效率面的考量上,DIT不失為一項值得努力之方向,然而事實上不可能存在一個可以保證完全讓人都滿意的稅制,所有方針都是在不同考量下做出取捨,因此不妨參循DIT的細節與版本來加以改良修正,針對個別國家發展特性與民情來制定稅制,才是所有政府值得努力與應該思考的方向。
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描述: 碩士
國立政治大學
財政研究所
98255006
99
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0098255006
資料類型: thesis
Appears in Collections:學位論文

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