Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/51041| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 何怡澄 | zh_TW |
| dc.contributor.author | 林曉琪 | zh_TW |
| dc.contributor.author | Lin, Hsiao Chi | en_US |
| dc.creator | 林曉琪 | zh_TW |
| dc.creator | Lin, Hsiao Chi | en_US |
| dc.date | 2010 | en_US |
| dc.date.accessioned | 2011-09-29T10:33:06Z | - |
| dc.date.available | 2011-09-29T10:33:06Z | - |
| dc.date.issued | 2011-09-29T10:33:06Z | - |
| dc.identifier | G0098255006 | en_US |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/51041 | - |
| dc.description | 碩士 | zh_TW |
| dc.description | 國立政治大學 | zh_TW |
| dc.description | 財政研究所 | zh_TW |
| dc.description | 98255006 | zh_TW |
| dc.description | 99 | zh_TW |
| dc.description.abstract | 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。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1\r\n第一節 研究動機 1\r\n第二節 研究目的與流程 2\r\n第二章 雙元所得稅制 3\r\n第一節 從綜合所得稅制到雙元所得稅制 3\r\n第二節 雙元所得稅制於北歐四國 5\r\n第三節 雙元所得稅制的優點 8\r\n第四節 雙元所得稅制下的疑慮 12\r\n第五節 所得移轉的解決之道 13\r\n第六節 雙元所得稅制的分配效果 16\r\n第七節 雙元所得稅制在其他國家的影響 18\r\n第三章 文獻回顧 24\r\n第一節 租稅制度與經濟成長 24\r\n第二節 雙元所得稅制與經濟成長 32\r\n第三節 小結 34\r\n第四章 研究方法 37\r\n第一節 理論模型 37\r\n第二節 實證模型設定 42\r\n第五章 實證結果與分析 49\r\n第一節 敘述統計 49\r\n第二節 模型檢定 54\r\n第三節 實證結果分析 57\r\n第六章 結論與建議 62\r\n第一節 研究結論 62\r\n第二節 研究限制與後續研究方向 65\r\n參考文獻 66\r\n\r\n表目錄\r\n表2.1 北歐國家實施DIT之概況 7\r\n表3.1 經濟成長之實證文獻整理 35\r\n表5.1 變數之基本統計量 49\r\n表5.2非北歐國家之變數基本統計量 52\r\n表5.3北歐國家之變數基本統計量 53\r\n表5.4 未實行DIT國家之變數基本統計量 53\r\n表5.5 實行DIT國家之變數基本統計量 54\r\n表5.6 HAUSMAN TEST檢定結果 55\r\n表5.7 解釋變數之皮爾森相關係數 56\r\n表5.8 變異數膨脹因素檢定值 57\r\n表5.9 模型一之實證結果 58\r\n表5.10 模型二之實證結果 59 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0098255006 | en_US |
| dc.subject | 雙元所得稅制 | zh_TW |
| dc.subject | 經濟成長 | zh_TW |
| dc.subject | Panel data | zh_TW |
| dc.title | 北歐四國實施雙元所得稅制對經濟成長之影響 | zh_TW |
| dc.title | The effect of the Nordic dual income tax on its economic growth | en_US |
| dc.type | thesis | en |
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| item.languageiso639-1 | en_US | - |
| item.fulltext | With Fulltext | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.grantfulltext | open | - |
| item.openairetype | thesis | - |
| item.cerifentitytype | Publications | - |
| Appears in Collections: | 學位論文 | |
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