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題名 以財產登錄資料推估臺灣營利事業財富
Using The New Realeased Administrative Data to Estimate the Wealth of Profit -Seeking Enterprises in Taiwan作者 羅詠傑
Lo, Yung-Chieh貢獻者 羅光達<br>韓幸紋
Lo, Kuang-Ta<br>Han, Hsing-Wen
羅詠傑
Lo, Yung-Chieh關鍵詞 營利事業
財富分配
財稅資料庫
Wealth distribution
Profit-Seeking Enterprises
The New Realeased Administrative Data日期 2020 上傳時間 3-Aug-2020 18:16:43 (UTC+8) 摘要 本文使用財政部財政資料中心（FIA）2004年到2015年的財產登錄檔，並搭配營利事業申報之損益表檔與資產負債表檔，藉由財產登錄資料推估臺灣營利事業財富狀況。首先，本文透過財產登錄資料建立有關土地、房屋、銀行存款及營業用資產的營利事業財富資料，並使用實價登錄資料調整土地與房屋的價值。股票價值部分，上市櫃公司股票部分利用臺灣經濟新報（Taiwan Economic Journal, TEJ）資料庫補上股票市價，並計算其餘非上市櫃公司之公司法人的每股淨值作為計算股票價值的依據，且將法人所持有的股票價值依照股權結構，分配回法人股東以計算間接持股價值。本文發現臺灣營利事業分配極為不均，擁有最多財富之前10%營利事業掌握了臺灣營利事業總財富的90%，且極富有之營利事業的財富累積與其營收並無關聯；家族企業會比非家族企業持有更高比例的房地產，顯示家族企業的持有者確實會利用其擁有營利事業之名義購置房地產。
This article uses the New Realeased Administrative Data from the Financial Information Center (FIA) of the Ministry of Finance from 2004 to 2015 to estimate the wealth status of profit-seeking enterprises in Taiwan. First,this article uses the New Realeased Administrative Data to create Profit-Seeking Enterprises wealth information about land, houses, bank deposits, and business assets, and uses the Registering the Actual Selling Price of Real Estate to adjust the value of land and houses. For the stock value, the stock price per share of the listed company and over-the-counter (OTC) company uses the Taiwan Economic Journal (TEJ) database,and we calculates net asset value per share as the stock price per share of the other Profit-Seeking Enterprises.The value of the shares held by profit-seeking enterprise is allocated back to the profit-seeking enterprises shareholders in accordance with the shareholding structure to calculate the indirect shareholding value.This article finds that the weaith distribution of Taiwan’s profit-seeking enterprises is extremely uneven. The 10% of profit-seeking enterprises that own the most wealth control 90% of the total wealth of Taiwan’s profit-seeking enterprises,and the wealth accumulation of extremely wealthy profit-seeking enterprises is not related to their revenue; family businesses will compare Non-family businesses hold a higher percentage of real estate, indicating that family business owners will indeed use their own profit-seeking enterprises to purchase real estate.參考文獻 伍大開與陳國樑（2018），「以遺產稅資料分析我國財富分配不均與財富之組成」，《經濟論文叢刊》，46（4），523–567。沈哲穎（2016），「台灣所得與財富分配之分析」，碩士論文，國立清華大學經濟學研究所。林嬌能與許彩蓮（2011），「家族企業與租稅規劃之關聯性」，《會計學報》，4（1），23 – 49。徐美、莊奕琦、陳晏羚（2015），「台灣家戶所得不均度來源分析初探」，《社會科學論叢》，9（1），1-31。許士軍及陳光中（1989），「台灣家族企業發展與家族結構關係」，行政院國家科學會專題研究。連賢明、曾中信、楊子霆、韓幸紋、羅光達（2020），「臺灣財富分配2004－2014：以個人財產登錄資料推估」，《經濟論文叢刊》forthcoming。賴美頴、劉彥汝、劉宗欣（2019），「經濟全球化與家庭所得不均度－臺灣的實證研究」，《臺灣經濟預測與政策》，49（2），1-46蕭新煌（2007），「台灣社會的貧富差距與中產階級問題」，《臺灣民主季刊》，4（4），143-150。Alstadsæter, Annette, Jacob, Martin, Kopczuk, Wojciech, and Telle, Kjetil (2016),” Accounting for business income in measuring top income shares: Integrated accrual approach using individual and firm data from Norway” NBER Working Paper No. 22888.Barnes, L. B . and Hershon,S.A. (1976), “Transferring power in the family business”, Harvard Business Review, 54(4), 105-114.Boserup, Simon H., Kopczuk, Wojciech, and Kreiner, Claus T. (2016a), “Intergenerational wealth formation over the life cycle: Evidence from Danish wealth records 19842013”,Working Paper.Boserup, Simon H., Kopczuk, Wojciech, and Kreiner, Claus T. (2016b),“The role of bequests in shaping wealth inequality: Evidence from Danish wealth records”, American Economic Review, 106(5), 656–61.Cesarini, David, Lindqvist, Erik, Notowidigdo, Matthew J., and Östling, Robert (2017), “The effect of wealth on individual and household labor supply: Evidence from Swedish lotteries”,American Economic Review, 107(12), 3917–46.Chu, C.Y. Cyrus, Chou, Teyu, and Hu, Sheng Cheng(2015), “Top income in Taiwan, 1977–2013”,WID.world Working Paper, 2015/6Chu, C. Y. Cyrus, Kan, Kamhon, and Lin, Jou Chun (2019), “Variations of wealth resemblance by family relationship types in modern Chinese families”, Proceedings of the National Academy of Sciences, 116(14), 6548–6553.Dabla-Norris, M. E., Kochhar, M. K., Suphaphiphat, M. N., Ricka, M. F., & Tsounta, E. (2015), “Causes and consequences of income inequality: A global perspective”. International Monetary Fund.Elinder, Mikael, Erixson, Oscar, and Waldenström, Daniel (2018), “Inheritance and wealth inequality: Evidence from population registers”, Journal of Public Economics, 165, 17–30.Klein,Sabine B.. (2000),”Family businesses in Germany: Significance and structure” Family Business Review, 13(3), 157-182.Kopczuk, Wojciech and Saez, Emmanuel (2004), “Top wealth shares in the United States, 1916-2000:Evidence from estate tax returns”, National Tax Journal, 57(2), 445–487.Kim, Nak Nyeon (2018), “Wealth inequality in Korea, 2000–2013 evidence from inheritance tax statistics”, Journal of the Korean Welfare State and Social Policy, 2(1), 26–57.Nekoei, Arash and Seim, David (2018), “How do inheritances shape wealth inequality? theory and evidence from Sweden”, CEPR Discussion Paper No. DP13199.Piketty, Thomas, Postel-Vinay, Gilles, and Rosenthal, JeanLaurent (2006), “Wealth concentration in a developing economy: Paris and France, 1807-1994”, American Economic Review, 96(1), 236–256.Piketty, Thomas. (2011). “On the long-run evolution of inheritance: France 1820–2050”,The quarterly journal of economics, 126(3), 1071-1131.Saez, Emmanuel and Zucman, Gabriel (2016), “Wealth inequality in the United States since 1913: Evidence from capitalized income tax data”, The Quarterly Journal of Economics, 131(2),519–578. 描述 碩士
國立政治大學
財政學系
107255034資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107255034 資料類型 thesis dc.contributor.advisor 羅光達<br>韓幸紋 zh_TW dc.contributor.advisor Lo, Kuang-Ta<br>Han, Hsing-Wen en_US dc.contributor.author (Authors) 羅詠傑 zh_TW dc.contributor.author (Authors) Lo, Yung-Chieh en_US dc.creator (作者) 羅詠傑 zh_TW dc.creator (作者) Lo, Yung-Chieh en_US dc.date (日期) 2020 en_US dc.date.accessioned 3-Aug-2020 18:16:43 (UTC+8) - dc.date.available 3-Aug-2020 18:16:43 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2020 18:16:43 (UTC+8) - dc.identifier (Other Identifiers) G0107255034 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/131205 - 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) 107255034 zh_TW dc.description.abstract (摘要) 本文使用財政部財政資料中心（FIA）2004年到2015年的財產登錄檔，並搭配營利事業申報之損益表檔與資產負債表檔，藉由財產登錄資料推估臺灣營利事業財富狀況。首先，本文透過財產登錄資料建立有關土地、房屋、銀行存款及營業用資產的營利事業財富資料，並使用實價登錄資料調整土地與房屋的價值。股票價值部分，上市櫃公司股票部分利用臺灣經濟新報（Taiwan Economic Journal, TEJ）資料庫補上股票市價，並計算其餘非上市櫃公司之公司法人的每股淨值作為計算股票價值的依據，且將法人所持有的股票價值依照股權結構，分配回法人股東以計算間接持股價值。本文發現臺灣營利事業分配極為不均，擁有最多財富之前10%營利事業掌握了臺灣營利事業總財富的90%，且極富有之營利事業的財富累積與其營收並無關聯；家族企業會比非家族企業持有更高比例的房地產，顯示家族企業的持有者確實會利用其擁有營利事業之名義購置房地產。 zh_TW dc.description.abstract (摘要) This article uses the New Realeased Administrative Data from the Financial Information Center (FIA) of the Ministry of Finance from 2004 to 2015 to estimate the wealth status of profit-seeking enterprises in Taiwan. First,this article uses the New Realeased Administrative Data to create Profit-Seeking Enterprises wealth information about land, houses, bank deposits, and business assets, and uses the Registering the Actual Selling Price of Real Estate to adjust the value of land and houses. For the stock value, the stock price per share of the listed company and over-the-counter (OTC) company uses the Taiwan Economic Journal (TEJ) database,and we calculates net asset value per share as the stock price per share of the other Profit-Seeking Enterprises.The value of the shares held by profit-seeking enterprise is allocated back to the profit-seeking enterprises shareholders in accordance with the shareholding structure to calculate the indirect shareholding value.This article finds that the weaith distribution of Taiwan’s profit-seeking enterprises is extremely uneven. The 10% of profit-seeking enterprises that own the most wealth control 90% of the total wealth of Taiwan’s profit-seeking enterprises,and the wealth accumulation of extremely wealthy profit-seeking enterprises is not related to their revenue; family businesses will compare Non-family businesses hold a higher percentage of real estate, indicating that family business owners will indeed use their own profit-seeking enterprises to purchase real estate. en_US dc.description.tableofcontents 表次 II圖次 III第壹章 前言 1第貳章 文獻回顧 4第一節 財富相關文獻 4第參章 資料來源與財富推估 7第一節 資料與樣本 7第二節 房地產價值推估 9第三節 股票與其他財富推估 10第肆章 臺灣財富分配 13第一節 營利事業財富趨勢與財富分配 16第二節 不同特性之營利事業財富分配 26第伍章 結論 45參考文獻 47 zh_TW dc.format.extent 27363724 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107255034 en_US dc.subject (關鍵詞) 營利事業 zh_TW dc.subject (關鍵詞) 財富分配 zh_TW dc.subject (關鍵詞) 財稅資料庫 zh_TW dc.subject (關鍵詞) Wealth distribution en_US dc.subject (關鍵詞) Profit-Seeking Enterprises en_US dc.subject (關鍵詞) The New Realeased Administrative Data en_US dc.title (題名) 以財產登錄資料推估臺灣營利事業財富 zh_TW dc.title (題名) Using The New Realeased Administrative Data to Estimate the Wealth of Profit -Seeking Enterprises in Taiwan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 伍大開與陳國樑（2018），「以遺產稅資料分析我國財富分配不均與財富之組成」，《經濟論文叢刊》，46（4），523–567。沈哲穎（2016），「台灣所得與財富分配之分析」，碩士論文，國立清華大學經濟學研究所。林嬌能與許彩蓮（2011），「家族企業與租稅規劃之關聯性」，《會計學報》，4（1），23 – 49。徐美、莊奕琦、陳晏羚（2015），「台灣家戶所得不均度來源分析初探」，《社會科學論叢》，9（1），1-31。許士軍及陳光中（1989），「台灣家族企業發展與家族結構關係」，行政院國家科學會專題研究。連賢明、曾中信、楊子霆、韓幸紋、羅光達（2020），「臺灣財富分配2004－2014：以個人財產登錄資料推估」，《經濟論文叢刊》forthcoming。賴美頴、劉彥汝、劉宗欣（2019），「經濟全球化與家庭所得不均度－臺灣的實證研究」，《臺灣經濟預測與政策》，49（2），1-46蕭新煌（2007），「台灣社會的貧富差距與中產階級問題」，《臺灣民主季刊》，4（4），143-150。Alstadsæter, Annette, Jacob, Martin, Kopczuk, Wojciech, and Telle, Kjetil (2016),” Accounting for business income in measuring top income shares: Integrated accrual approach using individual and firm data from Norway” NBER Working Paper No. 22888.Barnes, L. B . and Hershon,S.A. (1976), “Transferring power in the family business”, Harvard Business Review, 54(4), 105-114.Boserup, Simon H., Kopczuk, Wojciech, and Kreiner, Claus T. (2016a), “Intergenerational wealth formation over the life cycle: Evidence from Danish wealth records 19842013”,Working Paper.Boserup, Simon H., Kopczuk, Wojciech, and Kreiner, Claus T. (2016b),“The role of bequests in shaping wealth inequality: Evidence from Danish wealth records”, American Economic Review, 106(5), 656–61.Cesarini, David, Lindqvist, Erik, Notowidigdo, Matthew J., and Östling, Robert (2017), “The effect of wealth on individual and household labor supply: Evidence from Swedish lotteries”,American Economic Review, 107(12), 3917–46.Chu, C.Y. Cyrus, Chou, Teyu, and Hu, Sheng Cheng(2015), “Top income in Taiwan, 1977–2013”,WID.world Working Paper, 2015/6Chu, C. Y. Cyrus, Kan, Kamhon, and Lin, Jou Chun (2019), “Variations of wealth resemblance by family relationship types in modern Chinese families”, Proceedings of the National Academy of Sciences, 116(14), 6548–6553.Dabla-Norris, M. E., Kochhar, M. K., Suphaphiphat, M. N., Ricka, M. F., & Tsounta, E. (2015), “Causes and consequences of income inequality: A global perspective”. International Monetary Fund.Elinder, Mikael, Erixson, Oscar, and Waldenström, Daniel (2018), “Inheritance and wealth inequality: Evidence from population registers”, Journal of Public Economics, 165, 17–30.Klein,Sabine B.. (2000),”Family businesses in Germany: Significance and structure” Family Business Review, 13(3), 157-182.Kopczuk, Wojciech and Saez, Emmanuel (2004), “Top wealth shares in the United States, 1916-2000:Evidence from estate tax returns”, National Tax Journal, 57(2), 445–487.Kim, Nak Nyeon (2018), “Wealth inequality in Korea, 2000–2013 evidence from inheritance tax statistics”, Journal of the Korean Welfare State and Social Policy, 2(1), 26–57.Nekoei, Arash and Seim, David (2018), “How do inheritances shape wealth inequality? theory and evidence from Sweden”, CEPR Discussion Paper No. DP13199.Piketty, Thomas, Postel-Vinay, Gilles, and Rosenthal, JeanLaurent (2006), “Wealth concentration in a developing economy: Paris and France, 1807-1994”, American Economic Review, 96(1), 236–256.Piketty, Thomas. (2011). “On the long-run evolution of inheritance: France 1820–2050”,The quarterly journal of economics, 126(3), 1071-1131.Saez, Emmanuel and Zucman, Gabriel (2016), “Wealth inequality in the United States since 1913: Evidence from capitalized income tax data”, The Quarterly Journal of Economics, 131(2),519–578. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202000917 en_US
