1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 我國工作所得補貼方案之最適社會權重模擬分析
A Simulate Social Weights Study of Working Income Supplements in Taiwan
作者 黃楷茗
貢獻者 曾巨威
黃楷茗
關鍵詞 工作所得補貼方案
負所得稅
EITC
日期 2010
上傳時間 9-May-2016 16:25:54 (UTC+8)
摘要 我國行政院視「工作所得補貼方案」為未來實施「勤勞所得租稅補貼制度」，即EITC的先期計畫。以往國內文獻僅研究薪資所得稅額抵減制度研擬及其對勞動供給影響，本文提出符合社會期待下的工利概念福利政策應要考量到受補貼者間的福利權重。研究目的欲了解台灣目前實施之「工作所得補貼方案」，若該目前的方案是社會最適的，則社會對於「工作所得補貼方案」中所規定受惠所得者在不同所得層級下，該有的社會權重是多少。並藉以觀察我國實施之「工作所得補貼方案」背後所表示之經濟意義，分析在不同所得級距下，其社會權重是否合理。

本文主要係參考Saez(2002)理論模型，並遵循Blundell et. al(2009)的模擬方法來發展本文之模擬結果。研究結果發現，目前實施的工作所得補貼方案下若已被設計成最適的，當申請人有配偶者或受扶養親屬時 =4 ，其社會權重會高於 =3；當申請人無配偶者且受扶養親屬時， =1 ，其社會權重會高於 =0，主因為受補貼後之所得與前一層受補貼後之所得差異較其他所得級距大。但若欲與目前行之已久綜合所得課稅規定一致，則可將工作補貼方案中受補貼後之所得與前一所得級距之差異設計成相同，則會呈現社會權重遞減之態樣。
參考文獻 李淑伶(2003)，「薪資所得租稅抵減制度之探討」，國立政治大學財政研究所碩士論文。
陳祈典(2009)，「臺灣實施勤勞所得租稅補貼對勞動供給之影響評估」，國立臺灣大學經濟學系碩士論文。
張慶輝（1992），「台灣勞動供給之研究」，勞動市場與勞資關係，中央研究院中山人文社會科學研究所。
廖嘉凰(2009)，「勞動所得退稅補貼方案之探討」，國立台北大學財政學系碩士論文。
Blundell, Richard ,and Thomas MaCurdy(1999), “Labor supply:A Review of Alternative Approaches”,Handbook of labor Economics,Volume 3A.

Blundell, R., M. Brewer, and A. Shephard, (2005), “Evaluating the labour market impact of Working Families’ Tax Credit using difference-in-differences”,HM Customs and Revenue, Working Paper 4.

Blundell, R., M. Brewer, P. Haan, and A. Shepard (2009), “Optimal Income Taxation of Lone Mothers: an empirical comparison for Germany and the UK”, The Economic Journal ,2009,535, 101-121.

Browning, Edgar K. (1995), “Effects of the Earned Income Tax Credit on Income and Welfare”, National Tax Journal ,78 (March), 23–44.

Brewer, M., A. Duncan, A. Shephard, & M.J. Su´arez (2005), “Did Working Families’ Tax Credit work? The final evaluation of the impact of in-work support on parents’ labour supply and take-up behaviour”, Inland Revenue Working Paper 2 .(available from http://www.hmrc.gov.uk/research/ifs-laboursupply.pdf)

Bruce D. Meyer( 2007), “ The U.S. Earned Income Tax Credit ,its effects ,and possible reforms”, Harris school working paper series 07.20 .

David, Ellwood (2000), “The Impact of the Earned Income Tax Credit And Other Social Policy Changes On Work and Marriage in the United States”, National Tax Journal ,53, 1063-1106.

Eissa, N., Liebman, J.B.(1996), “Labor supply response to the Earned Income Tax Credit”,The Quarterly Journal of Economics ,111(2),606-637.

Eissa, Nada Nada and Hilary Hoynes (2004), “Taxes and the Labor Market Participation of Married Couples: The Earned Income Tax Credit”, Journal of Public Economics, Volume 88,9‐10, 1931‐1958.

Eissa, Nada and Hilary Hoynes (2006), “The Hours of Work Response of Married Couples: Taxes and the Earned Income Tax Credit”, Tax Policy and Labor Market Performance, Jonas Agell and Peter Birch Sørensen, eds. MIT Press August 2004.

Ellwood, David (2000). “The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage and Living Arrangements”,National Tax Journal ,53(4) Part 2 (December).

Friedman,M.(1962),Capitalism and Freedom, Chicago ,University of Chicago Press.

Gruber, Jonathan and Emmannel Saez(2000), “The Elasticity of Taxable Income:Evidence and Implications ”,NBER Working Paper,NO. 7512.

Hausman, Jerry(1985),“Taxes and Labor Supply”, Hnadbook of Public Economics,Amsterdam:North-Holland.

Holtzblatt, Janet and Robert Rebelein (2001), “Measuring the Effect of the Earned Income Tax Credit on Marriage Penalties and Bonuses”, Making Work Pay: The Earned Income Tax Credit and its Impact on America’s Families, New York: Russell Sage Foundation Press 2001,Bruce D. Meyer and Douglas Holtz-Eakin , eds.,166-195.

Hoffman, Saul D. and Laurence S. Seidman( 2003), Helping Working Families: The Earned Income Tax Credit. Kalamazoo, MI:Upjohn Institute for Employment Research.

McCubbin, Janet(2002), “Noncompliance with the Earned Income Tax Credit: The Determinants of the Misreporting of Children”, Making Work Pay:The Earned Income Tax Credit and Its Impact on American Families, Ed. Bruce D. Meyer and Douglas Holtz- Eakin. Russell Sage Foundation, 2002.

Johnson, N., J.Llobrera, B.Zaheadnik (2003),A Hand Up How State Earned Income Tax Credits Help Working Families Escape Poverty in 2003 summary,Center on Budget and Policy Priorities.

Kleven, H.J.,and Kreiner, C.T.（2003）,“The Marginal Cost of Public Funds in OECD Countries：Hours of Work Versus Labor Foece Participation”,CESinfo Working Paper ,NO.935.

Kaplow, Louis (2006), “Optimal Income Transfers.” Mimeo. Cambridge: Harvard University.

Barrow Lisa and Leslie McGranagan (2002), “The Effects of the Earned Income Tax Credit on the Seasonality of Household Expenditures,” Making Work Pay:The Earned Income Tax Credit and Its Impact on American Families, Russell Sage Foundation, Ed. Bruce D. Meyer and Douglas Holtz- Eakin. 2002.

Liebman, Jeffrey (2002),“The Optimal Design of the Earned Income Tax Credit” , Making Work Pay:The Earned Income Tax Credit and Its Impact on American Families, Russell Sage Foundation, Ed. Bruce D. Meyer and Douglas Holtz- Eakin, 2002.

Mirrlees, J., (1971), “An Exploration in the Theory of Optimal Income Taxation ”, Review of Economic studies, 38, 175-208.

Meyer, Bruce and Dan Rosenbaum (2000), “Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects”, National Tax Journal, 53(4) Part 2 (December).

Meyer, Bruce and Dan Rosenbaum (2001). “Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers”, Quarterly Journal of Economics, 116, Issue 3 (August),1063-1114.

Brewer Mike, Emmanuel Saez,and Andrew Shephard (2007),“Optimal Household Labor Income Tax and Transfer Programs”,Working paper, IFS.

Diamond Peter, (1980), “Income Taxation with Fixed Hours of Work”, Journal of Public Economics,13, 101-110.

Pencavel, John (1986), “Labor Supply of Men”, Hnadbook of Public Economics, Amsterdam:North-Holland,pp.3-102.

Paxson, Christina H.(1993),“Consumption and Income Seasonality in Thailand ”,Journal of Political Economy, 101(1),39-72.

Rothstein, Jesse (2005), “The Mid-1990s EITC Expansion: Aggregate Labor Supply Effects and Economic Incidence”, mimeo, Princeton Unversity.

Saez, Emmanuel (2001),“Using Elasticities to Derive Optimal Income Tax Rates.” Review of Economic Studies, 68, 205-229.

Saez, Emmanuel, (2002), “Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses”, Quarterly Journal of Economics, 117,1039-1073.

Triest, R.K（1990）,“The Effect of Income Taxation on Labor Supply in the United States”,Journal of Human Resources ,25, 491-516.

Triest, R.K(1994),“The Efficiency Cost of Increased Progressivity”, Tax Progressivity and Income Inequality, Cambridge : Cambridge University Press , edited by Joel Slemrod.

Van Soest, A.（1995）,“Discrete Choice Models of Fmaily Labor Supply”,Journal of Human Resources ,30, 63-88.
描述 碩士
國立政治大學
財政學系
95255018
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095255018
資料類型 thesis
dc.contributor.advisor 曾巨威zh_TW
dc.contributor.author (Authors) 黃楷茗zh_TW
dc.creator (作者) 黃楷茗zh_TW
dc.date (日期) 2010en_US
dc.date.accessioned 9-May-2016 16:25:54 (UTC+8)-
dc.date.available 9-May-2016 16:25:54 (UTC+8)-
dc.date.issued (上傳時間) 9-May-2016 16:25:54 (UTC+8)-
dc.identifier (Other Identifiers) G0095255018en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/95523-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) 95255018zh_TW
dc.description.abstract (摘要) 我國行政院視「工作所得補貼方案」為未來實施「勤勞所得租稅補貼制度」，即EITC的先期計畫。以往國內文獻僅研究薪資所得稅額抵減制度研擬及其對勞動供給影響，本文提出符合社會期待下的工利概念福利政策應要考量到受補貼者間的福利權重。研究目的欲了解台灣目前實施之「工作所得補貼方案」，若該目前的方案是社會最適的，則社會對於「工作所得補貼方案」中所規定受惠所得者在不同所得層級下，該有的社會權重是多少。並藉以觀察我國實施之「工作所得補貼方案」背後所表示之經濟意義，分析在不同所得級距下，其社會權重是否合理。

本文主要係參考Saez(2002)理論模型，並遵循Blundell et. al(2009)的模擬方法來發展本文之模擬結果。研究結果發現，目前實施的工作所得補貼方案下若已被設計成最適的，當申請人有配偶者或受扶養親屬時 =4 ，其社會權重會高於 =3；當申請人無配偶者且受扶養親屬時， =1 ，其社會權重會高於 =0，主因為受補貼後之所得與前一層受補貼後之所得差異較其他所得級距大。但若欲與目前行之已久綜合所得課稅規定一致，則可將工作補貼方案中受補貼後之所得與前一所得級距之差異設計成相同，則會呈現社會權重遞減之態樣。		zh_TW
dc.description.tableofcontents 第一章 緒 論 1
第一節 研究背景與動機
第二節 研究方法與架構
第三節 章節安排
第二章 各國薪資所得稅額抵減制度介紹 6
第一節 美國－薪資所得稅額抵減制度
一、制度沿革
二、制度內容
三、美國各州薪資所得稅額抵減制度
四、美國薪資所得稅額抵減制度改革
第二節 英國－工作稅額扣抵制度
一、制度沿革
二、制度內容
第三節 加拿大－孩童稅額利益
一、制度沿革
二、制度內容
第四節 紐西蘭－家庭工作稅額扣抵
一、制度內容
第三章 相關文獻之回顧 26
第一節 國外文獻
一、勞動供給實證文獻
二、最適薪資所得租稅抵減制度設計文獻
三、遵行及使用情形
四、邊際效率成本議題
五、其他
第二節 國內文獻
第四章 SAEZ模型介紹 41
第一節 模型基本架構
第二節 模型內容
一、勞動參與率(Extensive responses)模型
二、勞動供給時數(intensive responses)模型
三、合併模型
第五章 模擬方法與結果分析 47
第一節 我國工作所得補貼方案介紹
第二節 模擬方法與資料說明
第三節 模擬結果與分析
一、現制最適化下應有之社會邊際權重
二、96年度綜合所得稅課徵規定下所隱含社會權重情形
三、比較分析
第六章 結論及研究限制 64
參考文獻 66
附錄： 工作所得補貼方案第1階段與第2階段 71		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095255018en_US
dc.subject (關鍵詞) 工作所得補貼方案zh_TW
dc.subject (關鍵詞) 負所得稅zh_TW
dc.subject (關鍵詞) EITCen_US
dc.title (題名) 我國工作所得補貼方案之最適社會權重模擬分析zh_TW
dc.title (題名) A Simulate Social Weights Study of Working Income Supplements in Taiwanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 李淑伶(2003)，「薪資所得租稅抵減制度之探討」，國立政治大學財政研究所碩士論文。
陳祈典(2009)，「臺灣實施勤勞所得租稅補貼對勞動供給之影響評估」，國立臺灣大學經濟學系碩士論文。
張慶輝（1992），「台灣勞動供給之研究」，勞動市場與勞資關係，中央研究院中山人文社會科學研究所。
廖嘉凰(2009)，「勞動所得退稅補貼方案之探討」，國立台北大學財政學系碩士論文。
Blundell, Richard ,and Thomas MaCurdy(1999), “Labor supply:A Review of Alternative Approaches”,Handbook of labor Economics,Volume 3A.

Blundell, R., M. Brewer, and A. Shephard, (2005), “Evaluating the labour market impact of Working Families’ Tax Credit using difference-in-differences”,HM Customs and Revenue, Working Paper 4.

Blundell, R., M. Brewer, P. Haan, and A. Shepard (2009), “Optimal Income Taxation of Lone Mothers: an empirical comparison for Germany and the UK”, The Economic Journal ,2009,535, 101-121.

Browning, Edgar K. (1995), “Effects of the Earned Income Tax Credit on Income and Welfare”, National Tax Journal ,78 (March), 23–44.

Brewer, M., A. Duncan, A. Shephard, & M.J. Su´arez (2005), “Did Working Families’ Tax Credit work? The final evaluation of the impact of in-work support on parents’ labour supply and take-up behaviour”, Inland Revenue Working Paper 2 .(available from http://www.hmrc.gov.uk/research/ifs-laboursupply.pdf)

Bruce D. Meyer( 2007), “ The U.S. Earned Income Tax Credit ,its effects ,and possible reforms”, Harris school working paper series 07.20 .

David, Ellwood (2000), “The Impact of the Earned Income Tax Credit And Other Social Policy Changes On Work and Marriage in the United States”, National Tax Journal ,53, 1063-1106.

Eissa, N., Liebman, J.B.(1996), “Labor supply response to the Earned Income Tax Credit”,The Quarterly Journal of Economics ,111(2),606-637.

Eissa, Nada Nada and Hilary Hoynes (2004), “Taxes and the Labor Market Participation of Married Couples: The Earned Income Tax Credit”, Journal of Public Economics, Volume 88,9‐10, 1931‐1958.

Eissa, Nada and Hilary Hoynes (2006), “The Hours of Work Response of Married Couples: Taxes and the Earned Income Tax Credit”, Tax Policy and Labor Market Performance, Jonas Agell and Peter Birch Sørensen, eds. MIT Press August 2004.

Ellwood, David (2000). “The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage and Living Arrangements”,National Tax Journal ,53(4) Part 2 (December).

Friedman,M.(1962),Capitalism and Freedom, Chicago ,University of Chicago Press.

Gruber, Jonathan and Emmannel Saez(2000), “The Elasticity of Taxable Income:Evidence and Implications ”,NBER Working Paper,NO. 7512.

Hausman, Jerry(1985),“Taxes and Labor Supply”, Hnadbook of Public Economics,Amsterdam:North-Holland.

Holtzblatt, Janet and Robert Rebelein (2001), “Measuring the Effect of the Earned Income Tax Credit on Marriage Penalties and Bonuses”, Making Work Pay: The Earned Income Tax Credit and its Impact on America’s Families, New York: Russell Sage Foundation Press 2001,Bruce D. Meyer and Douglas Holtz-Eakin , eds.,166-195.

Hoffman, Saul D. and Laurence S. Seidman( 2003), Helping Working Families: The Earned Income Tax Credit. Kalamazoo, MI:Upjohn Institute for Employment Research.

McCubbin, Janet(2002), “Noncompliance with the Earned Income Tax Credit: The Determinants of the Misreporting of Children”, Making Work Pay:The Earned Income Tax Credit and Its Impact on American Families, Ed. Bruce D. Meyer and Douglas Holtz- Eakin. Russell Sage Foundation, 2002.

Johnson, N., J.Llobrera, B.Zaheadnik (2003),A Hand Up How State Earned Income Tax Credits Help Working Families Escape Poverty in 2003 summary,Center on Budget and Policy Priorities.

Kleven, H.J.,and Kreiner, C.T.（2003）,“The Marginal Cost of Public Funds in OECD Countries：Hours of Work Versus Labor Foece Participation”,CESinfo Working Paper ,NO.935.

Kaplow, Louis (2006), “Optimal Income Transfers.” Mimeo. Cambridge: Harvard University.

Barrow Lisa and Leslie McGranagan (2002), “The Effects of the Earned Income Tax Credit on the Seasonality of Household Expenditures,” Making Work Pay:The Earned Income Tax Credit and Its Impact on American Families, Russell Sage Foundation, Ed. Bruce D. Meyer and Douglas Holtz- Eakin. 2002.

Liebman, Jeffrey (2002),“The Optimal Design of the Earned Income Tax Credit” , Making Work Pay:The Earned Income Tax Credit and Its Impact on American Families, Russell Sage Foundation, Ed. Bruce D. Meyer and Douglas Holtz- Eakin, 2002.

Mirrlees, J., (1971), “An Exploration in the Theory of Optimal Income Taxation ”, Review of Economic studies, 38, 175-208.

Meyer, Bruce and Dan Rosenbaum (2000), “Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects”, National Tax Journal, 53(4) Part 2 (December).

Meyer, Bruce and Dan Rosenbaum (2001). “Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers”, Quarterly Journal of Economics, 116, Issue 3 (August),1063-1114.

Brewer Mike, Emmanuel Saez,and Andrew Shephard (2007),“Optimal Household Labor Income Tax and Transfer Programs”,Working paper, IFS.

Diamond Peter, (1980), “Income Taxation with Fixed Hours of Work”, Journal of Public Economics,13, 101-110.

Pencavel, John (1986), “Labor Supply of Men”, Hnadbook of Public Economics, Amsterdam:North-Holland,pp.3-102.

Paxson, Christina H.(1993),“Consumption and Income Seasonality in Thailand ”,Journal of Political Economy, 101(1),39-72.

Rothstein, Jesse (2005), “The Mid-1990s EITC Expansion: Aggregate Labor Supply Effects and Economic Incidence”, mimeo, Princeton Unversity.

Saez, Emmanuel (2001),“Using Elasticities to Derive Optimal Income Tax Rates.” Review of Economic Studies, 68, 205-229.

Saez, Emmanuel, (2002), “Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses”, Quarterly Journal of Economics, 117,1039-1073.

Triest, R.K（1990）,“The Effect of Income Taxation on Labor Supply in the United States”,Journal of Human Resources ,25, 491-516.

Triest, R.K(1994),“The Efficiency Cost of Increased Progressivity”, Tax Progressivity and Income Inequality, Cambridge : Cambridge University Press , edited by Joel Slemrod.

Van Soest, A.（1995）,“Discrete Choice Models of Fmaily Labor Supply”,Journal of Human Resources ,30, 63-88.		zh_TW