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題名 台灣公共政策滿意度之決定因素：以最低工資、勞動所得稅扣抵以及學前教育專長培育方案為例
The Determining Factors of Public Policy Satisfaction in Taiwan: A Case Study of Minimum Wage Policy, EITC Policy, and Pre-K Program作者 李哲瑜
LI, Zhe-Yu貢獻者 陳敦源
Chen, Don-Yun
李哲瑜
LI, Zhe-Yu關鍵詞 政策目標認同
政策評估
公共政策滿意度
最低工資政策
勞動所得稅扣抵
學前教育專長培育方案
Recognition of policy goals
Policy evaluation
Public policy satisfaction
Minimum wage policy
Earned income tax credit (EITC) policy
Pre-K program日期 2017 上傳時間 2-Feb-2018 12:03:53 (UTC+8) 摘要 本論文探討台灣公共政策滿意度之決定因素，並以最低工資、勞動所得稅扣抵(又名薪資所得租稅補貼政策)以及學前教育專長培育方案為例，其中決定因素皆由政策目標所組成，包括提升員工生產力、提升薪資所得水準、促進人力資本累積以及促進總體經濟發展。透過網路問卷調查，發現當今大眾對現行最低工資政策不甚滿意。此外，根據文獻分析與網路問卷調查結果，大眾較認同薪資所得租稅補貼政策，且大眾愈認同該政策目標，愈滿意該政策。最後做出以下結論：薪資所得租稅補貼政策極具前瞻性，其應能補足當今現行最低工資政策之缺失，此應能做為未來有關當局實施薪資所得租稅政策之參考依據。
I analyze the degree of public recognition of policy goals as well as the public satisfaction with each policy, inclusive of the current Minimum Wage Policy, the Earned Income Tax Credit (EITC) policy, and the Pre-K program. These policy goals include increasing the employees’ productivity, raising the average wage rate, facilitating the formation of human capital, and boosting the macroeconomic development. In this analysis, an Internet survey reveals that the public is unsatisfied with the ongoing Minimum Wage policy. In addition, through document analysis, one-sample t-test, and multiple regression Analysis, I find that the Earned Income Tax Credit (EITC) policy could be a promising policy that could compensate for the drawbacks of the current Minimum Wage policy. Regarding the goals of each policy, the Earned Income Tax Credit (EITC) policy performs better than the other two. Regarding public acceptance of each policy, the public recognize the policy goals that can be achieved under the implementation of the Earned Income Tax Credit (EITC) policy. There is also a trend in this survey whereby the more the public recognizes the policy goals of the Earned Income Tax Credit (EITC) policy, the higher the public satisfaction with the policy will be. All of the above factors show the high political feasibility of the Earned Income Tax Credit (EITC) policy. It can serve as a reference for the concerned authorities if the Earned Income Tax Credit (EITC) policy is to be implemented.參考文獻 Gerston, L. N. (2014). Public Policy Making: Process and Principles. Routledge.Birkland, T. A. (2014). An Introduction to the Policy Process: Theories, Concepts and Models of Public Policy Making. Routledge.Lamy, C. E. (2013). How Preschool Fights Poverty. Educational Leadership, 70(8), 32-36.Weimer, D. L., & Vining, A. R. (2017). Policy analysis: Concepts and Practice. Taylor & Francis.Howlett, M. (2010). Designing Public Policies: Principles and instruments. Routledge.Howlett, M., Ramesh, M., & Perl, A. (1995). Studying Public Policy: Policy Cycles and Policy Subsystems (Vol. 3). Toronto: Oxford University Press.Bailey, D., Duncan, G. J., Odgers, C. L., & Yu, W. (2017). Persistence and Fadeout in the Impacts of Child and Adolescent Interventions. Journal of Research on Educational Effectiveness, 10(1), 7-39.Goerg, S. J. (2015). Goal Setting and Worker Motivation. IZA World of Labor.Sabia, J. J. (2015). Do Minimum Wages Stimulate Productivity and Growth?. IZA World of Labor.Nagel, S. S. (1998). Public policy evaluation: making super-optimum decisions. Ashgate Pub Ltd.Katherine Magnuson, Greg J. Duncan (2014), Can Early Childhood Interventions Decrease Inequality of Economic Opportunity?, Conference Paper, The Russell Sage Foundation, Journal of the Social SciencesSawhill, I., & Karpilow, Q. (2014). Raising the Minimum Wage and Redesigning the EITC. Brookings Institution. January, 30, 2014.Young, M. (2014): The Case for Investing in Early Childhood, Human Development Reports, United Nations Development ProgrammeP Lin (2014) An Analysis of the Impact of Minimum Wages on Employed Workers in Taiwan. PhD Thesis. National Central UniversityBlair, C., & Raver, C. C. (2012). Child Development in the Context of Adversity: Experiential Canalization of Brain and Behavior. American Psychologist, 67(4), 309.Dolan, P., Layard, R., & Metcalfe, R. (2011). Measuring Subjective Well-Being for Public Policy.Jennifer Rokosa (2011), Fighting the War on Poverty with Early Childhood EducationHuang, C. (2009), The Study of the Feasibility for Applying Earned Income Tax Credit in Taiwan. PhD Thesis, National Cheng Kung University.Malul, M., & Luski, I. (2009). The Optimal Policy Combination of the Minimum Wage and the Earned Income Tax Credit. The BE Journal of Economic Analysis & Policy, 9(1), 1-24.Dolan, P. & Kahneman, D. (2008). Interpretations of Utility and Their Implications for the Valuation of Health. Economic Journal, 118: 215-234. Heckman, J. J., & Masterov, D. V. (2007). The Productivity Argument for Investing in Young Children (No. w13016). National Bureau of Economic Research.Knudsen, E. I., Heckman, J. J., Cameron, J. L., & Shonkoff, J. P. (2006). Economic, Neurobiological, and Behavioral Perspectives on Building America’s Future Workforce. Proceedings of the National Academy of Sciences, 103(27), 10155-10162.Ng, Y. K., & Ho, L. S. (Eds.). (2006). Happiness and Public Policy: Theory, Case Studies and Implications. Springer.Neumark, D., Schweitzer, M., & Wascher, W. (2004). Minimum Wage Effects throughout the Wage Distribution. Journal of Human Resources, 39(2), 425-450.Acemoglu, D., & Pischke, J. S. (2003). Minimum Wages and on-the-job Training. In Worker Well-Being and Public Policy (pp. 159-202). Emerald Group Publishing Limited.Heckman, J., Lochner, L., & Cossa, R. (2002). Learning-By-Doing vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish between Models of Skill Formation (No. w9083). National Bureau of Economic Research.Hsu, J. S. (2002) The Benefits of Adding the Final Year of Preschool. MA Dissertation, National Sun Yat-Sen UniversityTsai, C. M. (2002) Extending One-Year National Education to Pre-school Education Has to Concern about the Quality. Teacher Saying, 164: 4-201. Ghosh, B. N. (2001). From Market Failure To Government Failure: A Handbook of Public 2. Sector Economics. Wisdom House Publications Limited.Ghosh, B. N. (2001). From Market Failure To Government Failure: A Handbook of Public Sector Economics. Wisdom House Publications Limited.Acemoglu, D., & Pischke, J. S. (1999). Minimum Wages and on-the-job Training (No. w7184). National Bureau of Economic Research.Robbins, S.P. (1994). Essentials of Organizational Behaviour. New Jersey: Prentice Hall. Mincer, J., & Leighton, L. S. (1980). Effect of Minimum Wages on Human Capital Formation. National Bureau of Economic Research Cambridge, Mass., USAEditorial Board, Earned income tax credit is a smart way to help the working poor, Washington Post (January 26th, 2014)Zheyu Li*, Ying Zheng, Licheng Kuo (2013), “The Impact of the Minimum Wage, and the Introduction and the Implementation of Youth Wage, so-called 22K”, Seminar on Human Rights and Democracy, Soochow University (May 22nd, 2013)Center for Public Education: Pre-kindergarten: What the Research Shows (http://www.centerforpubliceducation.org/Main-Menu/Pre-kindergarten/Pre-Kindergarten/Pre-kindergarten-What-the-research-shows.html)Preschool, wiki (http://en.wikipedia.org/wiki/Preschool)What Does the Evidence Show on Preschool? (https://investinginkids.net/2014/10/16/what-does-the-evidence-show-on-preschool/)Beth Kanter, Why Preschool Matters- The Importance of Preschool, Parents Magazine(http://www.parents.com/toddlers-preschoolers/starting-preschool/curriculum/why-preschool-matters/)Tax Policy Center. 2013. “T13-0274—Tax Benefit of the Earned Income Tax Credit; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2015.”Washington, DC: Urban Institute and Brookings Institution. (http://www.taxpolicycenter.org/briefing-book/what-earned-income-tax-credit-eitc)Warren Buffett Wants A Bigger EITC---And So Do Tax Identity Thieves(http://www.forbes.com/sites/janetnovack/2015/05/22/warren-buffett-wants-a-bigger-eitc-and-so-do-the-identity-thieves/#4cfd72a03077)Oxfam, Hong Kong (2017). Minimum Wage Should Take Basic Needs into Account(http://www.oxfam.org.hk/en/wageneeds.aspx)朱敬一. (2015). 找回台灣經濟正義與活力 (Vol. 279). 天下雜誌出版.林常青, 張俊仁, & 盧姝璇. (2017). 薪資停滯? 事實陳述與亞洲跨國比較. 人文及社會科學集刊, 29(1), 87-125.李淑伶. (2003). 薪資所得租稅抵減 (EITC) 之研究. 政治大學財政學系碩士學位論文W.Z. Wang (2013), Minimum Wage on the Unemployment rate: Evidence from Taiwan基本工資對失業率的影響：台灣實證研究謝瑜歆. (2010). 薪資所得租稅補貼 (EITC) 對臺灣稅式支出之影響評估-以北區國稅局所轄為例. 政治大學行政管理碩士學程學位論文, 1-92.周信佑(2011). 台灣重分配政策的可行性分析: 以負所得稅制為例. 商學學報 19, 2011, 25-39.許文凌(2012). 樣本選擇的方法. 家庭教育雙月刊, (38), 88-95.邱羽凡(2014).【國際工運與當代社會思潮】德國最低工資法通過下潛藏之危機. 勞動視 野工作室出版中華民國勞動部(2017). 基本工資之制定與調整經過https://www.mol.gov.tw/topic/3067/5990/13171/19154/ 描述 碩士
國立政治大學
應用經濟與社會發展英語碩士學位學程(IMES)
104266004資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104266004 資料類型 thesis dc.contributor.advisor 陳敦源 zh_TW dc.contributor.advisor Chen, Don-Yun en_US dc.contributor.author (Authors) 李哲瑜 zh_TW dc.contributor.author (Authors) LI, Zhe-Yu en_US dc.creator (作者) 李哲瑜 zh_TW dc.creator (作者) LI, Zhe-Yu en_US dc.date (日期) 2017 en_US dc.date.accessioned 2-Feb-2018 12:03:53 (UTC+8) - dc.date.available 2-Feb-2018 12:03:53 (UTC+8) - dc.date.issued (上傳時間) 2-Feb-2018 12:03:53 (UTC+8) - dc.identifier (Other Identifiers) G0104266004 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/115773 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 應用經濟與社會發展英語碩士學位學程(IMES) zh_TW dc.description (描述) 104266004 zh_TW dc.description.abstract (摘要) 本論文探討台灣公共政策滿意度之決定因素，並以最低工資、勞動所得稅扣抵(又名薪資所得租稅補貼政策)以及學前教育專長培育方案為例，其中決定因素皆由政策目標所組成，包括提升員工生產力、提升薪資所得水準、促進人力資本累積以及促進總體經濟發展。透過網路問卷調查，發現當今大眾對現行最低工資政策不甚滿意。此外，根據文獻分析與網路問卷調查結果，大眾較認同薪資所得租稅補貼政策，且大眾愈認同該政策目標，愈滿意該政策。最後做出以下結論：薪資所得租稅補貼政策極具前瞻性，其應能補足當今現行最低工資政策之缺失，此應能做為未來有關當局實施薪資所得租稅政策之參考依據。 zh_TW dc.description.abstract (摘要) I analyze the degree of public recognition of policy goals as well as the public satisfaction with each policy, inclusive of the current Minimum Wage Policy, the Earned Income Tax Credit (EITC) policy, and the Pre-K program. These policy goals include increasing the employees’ productivity, raising the average wage rate, facilitating the formation of human capital, and boosting the macroeconomic development. In this analysis, an Internet survey reveals that the public is unsatisfied with the ongoing Minimum Wage policy. In addition, through document analysis, one-sample t-test, and multiple regression Analysis, I find that the Earned Income Tax Credit (EITC) policy could be a promising policy that could compensate for the drawbacks of the current Minimum Wage policy. Regarding the goals of each policy, the Earned Income Tax Credit (EITC) policy performs better than the other two. Regarding public acceptance of each policy, the public recognize the policy goals that can be achieved under the implementation of the Earned Income Tax Credit (EITC) policy. There is also a trend in this survey whereby the more the public recognizes the policy goals of the Earned Income Tax Credit (EITC) policy, the higher the public satisfaction with the policy will be. All of the above factors show the high political feasibility of the Earned Income Tax Credit (EITC) policy. It can serve as a reference for the concerned authorities if the Earned Income Tax Credit (EITC) policy is to be implemented. en_US dc.description.tableofcontents A Table of Contents – Detailed Edition1. Introduction 11.1 Research Background 11.2 Research Motivation 11.3 Research Framework and Research Purpose 31.4 Research Questions 42. Literature Review 52.1 A Brief History of Governmental Regulation of the Minimum Wage 52.1.1 Taiwan 52.1.2 Germany 72.1.3 Hong Kong 82.2 Policy Literature: Policy Planning 92.3 Policy Literature: Policy Tools and Objectives 92.4 Policy Literature: Policy Implementation 102.5 Policy Literature: Policy Evaluation 112.6 Policy Literature: Public Policy Satisfaction 123. Research Method 133.1 Document Analysis 133.2 Internet Survey 133.3 Representativeness of Collected Samples 143.3.1 Response Rate 143.3.2 Effective Response Rate 143.3.3 Analysis of the Representativeness of Collected Samples 154. Policy Analysis (Policy Goals and Alternatives) 154.1 Ideas, Essence and Target Population Behind each Policy Setting 174.1.1 Status Quo: Minimum Wage 174.1.2 Alternative Policy One: Earned Income Tax Credit (EITC) 184.1.3 Alternative Policy Two: Pre-K Program 184.2 Document Analysis: A Comparison of the Alternatives on Benefit Sides 194.2.1 Status Quo: Minimum Wage 194.2.2 Alternative Policy One: Earned Income Tax Credit (EITC) 224.2.3 Alternative Policy Two: Pre-K Program 264.3 Document Analysis: A Comparison of the Alternatives on Cost Sides 284.3.1 Status Quo: Minimum Wage 28 4.3.2 Alternative Policy One: Earned Income Tax Credit (EITC) 31 4.3.3 Alternative Policy Two: Pre-K Program 324.4 Three "Feasibility" Arguments for each Alternative 33 4.4.1 Minimum Wage Policy 33 4.4.2 Earned Income Tax Credit (EITC) 36 4.4.3 Pre-K Program 384.5 Preliminary Assessment and Recommendation 425. Data Analysis: Data Collection (Comparison) and Policy Recommendation 435.1 Internet Survey 435.1.1 Basic Index of Collected Samples 43 5.1.1.1 Response Rate 43 5.1.1.2 Effective Response Rate 43 5.1.1.3 Goodness of Fit Test 445.1.2 Descriptive Statistics of Collected Samples - Basic Personal Information 45 5.1.2.1 Gender 45 5.1.2.2 Age 45 5.1.2.3 Occupation 45 5.1.2.4 Industry 46 5.1.2.5 Level of Education 47 5.1.2.6 Profession 47 5.1.2.7 Monthly Income 48 5.1.2.8 Job Position 49 5.1.2.9 Unemployment Experience 49 5.1.2.10 Public Satisfaction For The Current Monthly Income 505.1.3 Reliability Analysis 50 5.1.3.1 Minimum Wage Policy: Recognition of Each Policy Goal 50 5.1.3.2 Earned Income Tax Credit Policy: Recognition of Each Policy Goal 52 5.1.3.3 Pre-K Program: Recognition of Each Policy Goal 53 5.1.3.4 Overall Reliability Analysis 535.1.4 Validity Analysis 55 5.1.4.1 Minimum Wage Policy: Recognition of Each Policy Goal 55 5.1.4.2 Earned Income Tax Credit Policy: Recognition of Each Policy Goal 56 5.1.4.3 Pre-K Program: Recognition of Each Policy Goal 585.1.5 Frequency Distribution: Public Recognition of Each Policy Goal and Public Policy Satisfaction 60 5.1.5.1 Increasing the Employees’ Productivity 60 5.1.5.2 Raising the Average Wage 60 5.1.5.3 Facilitating the Formation of Human Capital 61 5.1.5.4 Boosting the Macroeconomic Development 61 5.1.5.5 Public Policy Satisfaction 625.1.6 One-Sample T-Test: Testing the Public Recognition of Each Policy Goal 62 5.1.6.1 Minimum Wage Policy 63 5.1.6.2 Earned Income Tax Credit Policy 64 5.1.6.3 Pre-K Program 655.1.7 Multiple Regression Analysis 66 5.1.7.1 Minimum Wage Policy 66 5.1.7.2 Earned Income Tax Credit Policy 69 5.1.7.3 Pre-K Program 715.2 Document Analysis and Internet Survey: Focusing on Political Feasibility 745.2.1 Minimum Wage Policy 745.2.2 Earned Income Tax Credit Policy 745.2.3 Pre-K Program 765.3 Policy Recommendation 785.3.1 Policy Evaluation 795.3.2 Sensitivity of Policy Recommendation 816. Research Limitations 827. Concluding Remarks and Future Research 828. Appendix 849. References zh_TW dc.format.extent 959510 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104266004 en_US dc.subject (關鍵詞) 政策目標認同 zh_TW dc.subject (關鍵詞) 政策評估 zh_TW dc.subject (關鍵詞) 公共政策滿意度 zh_TW dc.subject (關鍵詞) 最低工資政策 zh_TW dc.subject (關鍵詞) 勞動所得稅扣抵 zh_TW dc.subject (關鍵詞) 學前教育專長培育方案 zh_TW dc.subject (關鍵詞) Recognition of policy goals en_US dc.subject (關鍵詞) Policy evaluation en_US dc.subject (關鍵詞) Public policy satisfaction en_US dc.subject (關鍵詞) Minimum wage policy en_US dc.subject (關鍵詞) Earned income tax credit (EITC) policy en_US dc.subject (關鍵詞) Pre-K program en_US dc.title (題名) 台灣公共政策滿意度之決定因素：以最低工資、勞動所得稅扣抵以及學前教育專長培育方案為例 zh_TW dc.title (題名) The Determining Factors of Public Policy Satisfaction in Taiwan: A Case Study of Minimum Wage Policy, EITC Policy, and Pre-K Program en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Gerston, L. N. (2014). Public Policy Making: Process and Principles. Routledge.Birkland, T. A. (2014). An Introduction to the Policy Process: Theories, Concepts and Models of Public Policy Making. Routledge.Lamy, C. E. (2013). How Preschool Fights Poverty. Educational Leadership, 70(8), 32-36.Weimer, D. L., & Vining, A. R. (2017). Policy analysis: Concepts and Practice. Taylor & Francis.Howlett, M. (2010). Designing Public Policies: Principles and instruments. Routledge.Howlett, M., Ramesh, M., & Perl, A. (1995). Studying Public Policy: Policy Cycles and Policy Subsystems (Vol. 3). Toronto: Oxford University Press.Bailey, D., Duncan, G. J., Odgers, C. L., & Yu, W. (2017). Persistence and Fadeout in the Impacts of Child and Adolescent Interventions. Journal of Research on Educational Effectiveness, 10(1), 7-39.Goerg, S. J. (2015). Goal Setting and Worker Motivation. IZA World of Labor.Sabia, J. J. (2015). Do Minimum Wages Stimulate Productivity and Growth?. IZA World of Labor.Nagel, S. S. (1998). Public policy evaluation: making super-optimum decisions. Ashgate Pub Ltd.Katherine Magnuson, Greg J. Duncan (2014), Can Early Childhood Interventions Decrease Inequality of Economic Opportunity?, Conference Paper, The Russell Sage Foundation, Journal of the Social SciencesSawhill, I., & Karpilow, Q. (2014). Raising the Minimum Wage and Redesigning the EITC. Brookings Institution. January, 30, 2014.Young, M. (2014): The Case for Investing in Early Childhood, Human Development Reports, United Nations Development ProgrammeP Lin (2014) An Analysis of the Impact of Minimum Wages on Employed Workers in Taiwan. PhD Thesis. National Central UniversityBlair, C., & Raver, C. C. (2012). Child Development in the Context of Adversity: Experiential Canalization of Brain and Behavior. American Psychologist, 67(4), 309.Dolan, P., Layard, R., & Metcalfe, R. (2011). Measuring Subjective Well-Being for Public Policy.Jennifer Rokosa (2011), Fighting the War on Poverty with Early Childhood EducationHuang, C. (2009), The Study of the Feasibility for Applying Earned Income Tax Credit in Taiwan. PhD Thesis, National Cheng Kung University.Malul, M., & Luski, I. (2009). The Optimal Policy Combination of the Minimum Wage and the Earned Income Tax Credit. The BE Journal of Economic Analysis & Policy, 9(1), 1-24.Dolan, P. & Kahneman, D. (2008). Interpretations of Utility and Their Implications for the Valuation of Health. Economic Journal, 118: 215-234. Heckman, J. J., & Masterov, D. V. (2007). The Productivity Argument for Investing in Young Children (No. w13016). National Bureau of Economic Research.Knudsen, E. I., Heckman, J. J., Cameron, J. L., & Shonkoff, J. P. (2006). Economic, Neurobiological, and Behavioral Perspectives on Building America’s Future Workforce. Proceedings of the National Academy of Sciences, 103(27), 10155-10162.Ng, Y. K., & Ho, L. S. (Eds.). (2006). Happiness and Public Policy: Theory, Case Studies and Implications. Springer.Neumark, D., Schweitzer, M., & Wascher, W. (2004). Minimum Wage Effects throughout the Wage Distribution. Journal of Human Resources, 39(2), 425-450.Acemoglu, D., & Pischke, J. S. (2003). Minimum Wages and on-the-job Training. In Worker Well-Being and Public Policy (pp. 159-202). Emerald Group Publishing Limited.Heckman, J., Lochner, L., & Cossa, R. (2002). Learning-By-Doing vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish between Models of Skill Formation (No. w9083). National Bureau of Economic Research.Hsu, J. S. (2002) The Benefits of Adding the Final Year of Preschool. MA Dissertation, National Sun Yat-Sen UniversityTsai, C. M. (2002) Extending One-Year National Education to Pre-school Education Has to Concern about the Quality. Teacher Saying, 164: 4-201. Ghosh, B. N. (2001). From Market Failure To Government Failure: A Handbook of Public 2. Sector Economics. Wisdom House Publications Limited.Ghosh, B. N. (2001). From Market Failure To Government Failure: A Handbook of Public Sector Economics. Wisdom House Publications Limited.Acemoglu, D., & Pischke, J. S. (1999). Minimum Wages and on-the-job Training (No. w7184). National Bureau of Economic Research.Robbins, S.P. (1994). Essentials of Organizational Behaviour. New Jersey: Prentice Hall. Mincer, J., & Leighton, L. S. (1980). Effect of Minimum Wages on Human Capital Formation. 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(https://investinginkids.net/2014/10/16/what-does-the-evidence-show-on-preschool/)Beth Kanter, Why Preschool Matters- The Importance of Preschool, Parents Magazine(http://www.parents.com/toddlers-preschoolers/starting-preschool/curriculum/why-preschool-matters/)Tax Policy Center. 2013. “T13-0274—Tax Benefit of the Earned Income Tax Credit; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2015.”Washington, DC: Urban Institute and Brookings Institution. (http://www.taxpolicycenter.org/briefing-book/what-earned-income-tax-credit-eitc)Warren Buffett Wants A Bigger EITC---And So Do Tax Identity Thieves(http://www.forbes.com/sites/janetnovack/2015/05/22/warren-buffett-wants-a-bigger-eitc-and-so-do-the-identity-thieves/#4cfd72a03077)Oxfam, Hong Kong (2017). Minimum Wage Should Take Basic Needs into Account(http://www.oxfam.org.hk/en/wageneeds.aspx)朱敬一. (2015). 找回台灣經濟正義與活力 (Vol. 279). 天下雜誌出版.林常青, 張俊仁, & 盧姝璇. 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