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題名 臺灣綜合所得稅制：有效稅率及估計方法
作者 游為正
Yu, weizhang
貢獻者 周德宇
Chou, Teyu
游為正
Yu, weizhang
關鍵詞 有效稅率
租稅函數
租稅公平
重分配效果
租稅累進度
Effective tax function
Tax progressivity
Tax equity
Redistributive effect
日期 2015
上傳時間 1-Mar-2017 17:04:28 (UTC+8)
摘要 租稅函數(effective tax function)是個有用的工具，除了最常見的總體經濟模型應用之外，由租稅函數延伸出的財政簡易指標尚可提供研究者及政策決定者重大財政政策變化對於一國稅制的租稅累進性、租稅公平、所得重分配效果及租稅對勞動誘因的影響等重要財政議題資訊。\n\n由於財稅個體資料往往極難取得，租稅函數議題因而鮮少出現在財政文獻中。本文解決了資料取得難題，將家戶所得稅申報資料以Log函數、HSV函數、Power 函數及GS 函數等四種租稅函數設定以非線性最小平方法(NLS)進行資料配適並以由租稅函數延伸出的財政簡易指標探討上述財政議題的結果。四個函數設定中僅有GS租稅函數是唯一能良好配適我國所得稅資料的函數設定且得以應用在異質性模型設定，據此本文認為GS租稅函數是最能代表我國稅制的租稅函數，如需使用租稅函數的相關研究，宜採用之。\n\n此外，本文以民國99年起實施的營利事業所得稅率調降為例，應用Gouvieia and Strauss所提出的財政簡易指標觀察我國的前述諸財政議題的影響，該次租稅政策變動引起隔年我國稅制產生水平公平及垂直公平改善、租稅累進度上升、所得重分配效果上升及降低民眾勞動參與的誘因等相關影響。
Effective tax function is a useful tool. In addition to most popular application in macroeconomic model, it could also provide researchers and policy-maker a simple fiscal index derived from effective tax function to evaluate progressivity, horizontal and vertical equity, and redistributive effect in taxation when the important fiscal policy changes. \nSince the individual household tax data is difficult to derive, economic issue of effective tax function appear rarely in the literature. We have overcome the difficulty in data acquisition. In this paper, we plan to estimate in log specification, HSV specification, Power specification, and GS specification by nonlinear square estimate, and investigate aforementioned fiscal issues by simple fiscal index derived from effective tax function. We suppose GS specification is the best settlement of effective tax function in four specifications since it is the only specification that can explain the distribution of effective rate in Taiwan, and can be set in heterogeneity model. We propose researcher choose GS specification as settlement of effective tax function if they investigate the issue with respect to taxation. \nMoreover, We take business tax reduction in 2010 for instance, and apply simple fiscal index to evaluate aforementioned fiscal issues in taxation of Taiwan. This tax policy change cause progressivity ascending, horizontal and vertical equity improving, and redistributive effect ascending in taxation of Taiwan.
參考文獻 羅時萬與孫克難 (2015)，「公司有效稅率對盈餘分配決策的影響－臺灣之實證研究」，《財稅研究》，第44卷第1期。\nAtkinson, A. B. (2007), “Measuring Top Incomes: Methodological Issues,” Top Incomes over the Twentieth Century: A Contrast between Continental European and English-speaking Countries.” New York: Oxford UniversityPress., 18–42\nChu, Cyrus; Chow, Teyu, and Hu, Sheng-Cheng (2015). “Top Income Shares in Taiwan 1977-2013.” WTID Working Paper, Link:http://topincomes.parisschoolofeconomics.eu/TopIncomes/service/DownloadPdfServlet?fileName=WTID_2015_2_Taiwan.pdf\nDhawan-Biswal, U. (2002), “Consumption and Income Inequality: The Case of Atlantic Canada from 1969–1996,” Canadian Public Policy—Analyse De Politiques 28(4): 513–537.\nGradín, C., O. Cantó, and C. D. Río (2008), “Inequality, Poverty and Mobility: Choosing Income or Consumption as WelfareIndicators,” Investigaciones Económicas 32(2): 169–200\nHeathcote, J., Storesletten, J. and G. L. Violante (2009), “Qu1antitative Macroeconomics with Heterogeneous Households,” Annual Review of Economics\nHeathcote, J., Storesletten, J. and G. L. Violante (2011), “ Redistributive Taxation in a Partial-Insurance Economy,” NBER working paper\nHyun, J. K., Jeon, S. H and Lim, B. I. (2008),” The Difference between Statutory Tax and Real Tax Burden: The Case of Korea,” Applied Economics Letters, Vol. 12., 195-198\nLim, B. I. and Hyun, J. K. (2006), “Comparative Analysis of the Effective Income Tax Function: Empirical Evidence using LIS Data,” Applied Economics Letters, Vol. 13, 117-121.\nKopczuk, W. and E. Saez (2004), “Top Wealth Shares in the United States, 1916–2000: Evidence from Estate Tax Returns,” National Tax Journal, 57(2): 445–487.\nGouveia, M. and R. Strauss, "Effective Tax Functions for the US Individual Income Tax: 1966-89," Proceedings of 92nd Annual Conference on Taxation, National Tax Association, 1999, pp. 155-165.\nGouvieia, M. and R. Strauss (1994), “Effective Federal Individual Income Tax Functions: An Exploratory Analysis,” National Tax Journal, 47(2), 317-39\nGuvenen, F., Kuruscu, B. and S. Ozkan (2009), “ Taxation of Human Capital and Wage Inequality: A Cross-Country Analysis,” NBER working paper\nGuner ,N., Kaygusuz R. and Ventura G.(2014), ” Income Taxation of U.S. Households: Facts and Parametric Estimates, ” Review of Economic Studies, 79(3), 1113-1149\nPiketty, T. (2001), “Les Hauts revenus en France au 20e siècle: inégalités et redistribution, 1901–1998 ,” Paris: Éditions Grasset.\nPiketty, T. (2003), “Income Inequality in France, 1901–1998,” Journal of Political Economy, 111(5):1004–1042.\nPiketty, T. (2005), “ Top Income Shares in the Long Run: An Overview,” Journal of the European Economic Association, 3(2–3): 382–392.\nPiketty, T. and E. Saez (2006), “The Evolution of Top Incomes: A Historical and International Perspective,” NBER Working Paper, No. 11955.
描述 碩士
國立政治大學
財政學系
102255028
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1022550281
資料類型 thesis
dc.contributor.advisor 周德宇zh_TW
dc.contributor.advisor Chou, Teyuen_US
dc.contributor.author (Authors) 游為正zh_TW
dc.contributor.author (Authors) Yu, weizhangen_US
dc.creator (作者) 游為正zh_TW
dc.creator (作者) Yu, weizhangen_US
dc.date (日期) 2015en_US
dc.date.accessioned 1-Mar-2017 17:04:28 (UTC+8)-
dc.date.available 1-Mar-2017 17:04:28 (UTC+8)-
dc.date.issued (上傳時間) 1-Mar-2017 17:04:28 (UTC+8)-
dc.identifier (Other Identifiers) G1022550281en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=123086-
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) 102255028zh_TW
dc.description.abstract (摘要) 租稅函數(effective tax function)是個有用的工具，除了最常見的總體經濟模型應用之外，由租稅函數延伸出的財政簡易指標尚可提供研究者及政策決定者重大財政政策變化對於一國稅制的租稅累進性、租稅公平、所得重分配效果及租稅對勞動誘因的影響等重要財政議題資訊。\n\n由於財稅個體資料往往極難取得，租稅函數議題因而鮮少出現在財政文獻中。本文解決了資料取得難題，將家戶所得稅申報資料以Log函數、HSV函數、Power 函數及GS 函數等四種租稅函數設定以非線性最小平方法(NLS)進行資料配適並以由租稅函數延伸出的財政簡易指標探討上述財政議題的結果。四個函數設定中僅有GS租稅函數是唯一能良好配適我國所得稅資料的函數設定且得以應用在異質性模型設定，據此本文認為GS租稅函數是最能代表我國稅制的租稅函數，如需使用租稅函數的相關研究，宜採用之。\n\n此外，本文以民國99年起實施的營利事業所得稅率調降為例，應用Gouvieia and Strauss所提出的財政簡易指標觀察我國的前述諸財政議題的影響，該次租稅政策變動引起隔年我國稅制產生水平公平及垂直公平改善、租稅累進度上升、所得重分配效果上升及降低民眾勞動參與的誘因等相關影響。zh_TW
dc.description.abstract (摘要) Effective tax function is a useful tool. In addition to most popular application in macroeconomic model, it could also provide researchers and policy-maker a simple fiscal index derived from effective tax function to evaluate progressivity, horizontal and vertical equity, and redistributive effect in taxation when the important fiscal policy changes. \nSince the individual household tax data is difficult to derive, economic issue of effective tax function appear rarely in the literature. We have overcome the difficulty in data acquisition. In this paper, we plan to estimate in log specification, HSV specification, Power specification, and GS specification by nonlinear square estimate, and investigate aforementioned fiscal issues by simple fiscal index derived from effective tax function. We suppose GS specification is the best settlement of effective tax function in four specifications since it is the only specification that can explain the distribution of effective rate in Taiwan, and can be set in heterogeneity model. We propose researcher choose GS specification as settlement of effective tax function if they investigate the issue with respect to taxation. \nMoreover, We take business tax reduction in 2010 for instance, and apply simple fiscal index to evaluate aforementioned fiscal issues in taxation of Taiwan. This tax policy change cause progressivity ascending, horizontal and vertical equity improving, and redistributive effect ascending in taxation of Taiwan.en_US
dc.description.tableofcontents 第一章 緒論 1\n第二章 文獻探討 3\n第三章 研究設計 6\n第一節 資料來源 6\n第二節 研究流程 7\n第三節 租稅函數設定與配適 9\n第四章 租稅函數估計結果及相關討論 16\n第一節 我國整體所得分布及租稅分布概況 16\n第三節 租稅函數估計結果分析及其應用 26\n第四節 租稅函數的應用 39\n第五節 本章小結 42\n第五章 結論與建議 43\n參考文獻 46\n附錄 48zh_TW
dc.format.extent 1995095 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1022550281en_US
dc.subject (關鍵詞) 有效稅率zh_TW
dc.subject (關鍵詞) 租稅函數zh_TW
dc.subject (關鍵詞) 租稅公平zh_TW
dc.subject (關鍵詞) 重分配效果zh_TW
dc.subject (關鍵詞) 租稅累進度zh_TW
dc.subject (關鍵詞) Effective tax functionen_US
dc.subject (關鍵詞) Tax progressivityen_US
dc.subject (關鍵詞) Tax equityen_US
dc.subject (關鍵詞) Redistributive effecten_US
dc.title (題名) 臺灣綜合所得稅制：有效稅率及估計方法zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 羅時萬與孫克難 (2015)，「公司有效稅率對盈餘分配決策的影響－臺灣之實證研究」，《財稅研究》，第44卷第1期。\nAtkinson, A. B. (2007), “Measuring Top Incomes: Methodological Issues,” Top Incomes over the Twentieth Century: A Contrast between Continental European and English-speaking Countries.” New York: Oxford UniversityPress., 18–42\nChu, Cyrus; Chow, Teyu, and Hu, Sheng-Cheng (2015). “Top Income Shares in Taiwan 1977-2013.” WTID Working Paper, Link:http://topincomes.parisschoolofeconomics.eu/TopIncomes/service/DownloadPdfServlet?fileName=WTID_2015_2_Taiwan.pdf\nDhawan-Biswal, U. (2002), “Consumption and Income Inequality: The Case of Atlantic Canada from 1969–1996,” Canadian Public Policy—Analyse De Politiques 28(4): 513–537.\nGradín, C., O. Cantó, and C. D. Río (2008), “Inequality, Poverty and Mobility: Choosing Income or Consumption as WelfareIndicators,” Investigaciones Económicas 32(2): 169–200\nHeathcote, J., Storesletten, J. and G. L. Violante (2009), “Qu1antitative Macroeconomics with Heterogeneous Households,” Annual Review of Economics\nHeathcote, J., Storesletten, J. and G. L. Violante (2011), “ Redistributive Taxation in a Partial-Insurance Economy,” NBER working paper\nHyun, J. K., Jeon, S. H and Lim, B. I. (2008),” The Difference between Statutory Tax and Real Tax Burden: The Case of Korea,” Applied Economics Letters, Vol. 12., 195-198\nLim, B. I. and Hyun, J. K. (2006), “Comparative Analysis of the Effective Income Tax Function: Empirical Evidence using LIS Data,” Applied Economics Letters, Vol. 13, 117-121.\nKopczuk, W. and E. Saez (2004), “Top Wealth Shares in the United States, 1916–2000: Evidence from Estate Tax Returns,” National Tax Journal, 57(2): 445–487.\nGouveia, M. and R. Strauss, "Effective Tax Functions for the US Individual Income Tax: 1966-89," Proceedings of 92nd Annual Conference on Taxation, National Tax Association, 1999, pp. 155-165.\nGouvieia, M. and R. Strauss (1994), “Effective Federal Individual Income Tax Functions: An Exploratory Analysis,” National Tax Journal, 47(2), 317-39\nGuvenen, F., Kuruscu, B. and S. Ozkan (2009), “ Taxation of Human Capital and Wage Inequality: A Cross-Country Analysis,” NBER working paper\nGuner ,N., Kaygusuz R. and Ventura G.(2014), ” Income Taxation of U.S. Households: Facts and Parametric Estimates, ” Review of Economic Studies, 79(3), 1113-1149\nPiketty, T. (2001), “Les Hauts revenus en France au 20e siècle: inégalités et redistribution, 1901–1998 ,” Paris: Éditions Grasset.\nPiketty, T. (2003), “Income Inequality in France, 1901–1998,” Journal of Political Economy, 111(5):1004–1042.\nPiketty, T. (2005), “ Top Income Shares in the Long Run: An Overview,” Journal of the European Economic Association, 3(2–3): 382–392.\nPiketty, T. and E. Saez (2006), “The Evolution of Top Incomes: A Historical and International Perspective,” NBER Working Paper, No. 11955.zh_TW