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題名 推估臺灣退休金與不動產相關所得：以財稅行政資料為例
The Estimation of Pension and Real Estate Related Income in Taiwan：Findings from Administrative Data作者 謝嘉玲
Hsieh, Chia-Ling貢獻者 羅光達<br>韓幸紋
謝嘉玲
Hsieh, Chia-Ling關鍵詞 所得推估
吉尼係數
財稅資料庫
Income Estimation
Gini Coefficient
Administrative Data日期 2021 上傳時間 4-Aug-2021 16:04:23 (UTC+8) 摘要 本文利用財政部財政資訊中心（FIA）2009年至2017年的所得明細資料，並以列舉扣除檔、個人戶政資料檔等資訊輔助，推估臺灣之不動產租賃所得、不動產交易所得、不動產移轉所得及退休金所得。其中，不動產租賃所得以個人持有之土地、房屋價值比例計算；不動產交易所得為不動產買賣中售價與成本的差距；不動產移轉所得以取得或放棄之房屋、土地市值計算；退休金所得則是計算個人退休時可從社會保險、職業退休金中申請到的金額。本文透過綜合所得稅十類所得及推估之四種所得，建構出以成年自然人為單位的縱橫資料（panel data），藉此觀察臺灣所得分配情形。結果發現，在不考慮證券交易所得的情況下，臺灣個人所得前10%與前1%高所得者占比分別為56%與27%，且年齡越大所得分配越不均。整體而言，研究顯示臺灣所得分配不均程度高，但在資料年度內並未觀察到明顯惡化趨勢。
This article estimates income from immovable lease, income from immovable transactions, Income from immovable transfer and retirement pay in Taiwan. We use the individual income register data of Ministry of Finance from 2009 to 2017. Income from immovable lease is calculated based on the proportion of the value of real estate. Besides, income from immovable transactions is calculated by the amount earned by individuals. Next, income from immovable transfer is calculated based on the market value of the acquired or abandoned real estate. When individual retires, they can apply for a retirement pay to guarantee their rest of life.This article constructs panel data through ten types of income from individual income tax and four kinds of income estimated to observe the distribution of income in Taiwan. According to our calculation, without considering gains derived from the securities transactions, the top 10% and the top 1% income shares are 56% and 27% respectively in Taiwan. Besides, elders’ income tends to be more polarize. Overall, this article shows that income distribution in Taiwan is highly uneven, but no obvious deterioration trend has been observed during the data year.參考文獻 何宜賢（2016），《臺灣房地產對於貧富差距的影響》，碩士論文，國立臺北大學地政研究所。李璿（2017），《延長退休對健保收入的影響》，碩士論文，國立政治大學財政研究所。邱瑾凡（2016），《以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度》，碩士論文，國立政治大學財政研究所。洪明皇、鄭文輝（2013），「台灣高所得者所得份額之變化：1977－2010」《調查研究-方法與應用》(30)，47-95。洪明皇（2018），「世代所得變化與老人所得不均：芬蘭、德國、美國與台灣」，《國家與社會》(20)，97-164。連賢明（2011），「如何使用健保資料推估社經變數」，《人文及社會科學集刊》，23(3)，371-398。連賢明、曾中信、楊子霆、韓幸紋、羅光達（2021），「台灣財富分配2004-2014：以個人財產登錄資料推估」，《經濟論文叢刊》，49(1)，77-130。謝婷伃（2013），《台灣地區自僱家戶低報所得推估與真實所得分配之探討》，碩士論文，國立臺北大學財政研究所。蘇建榮、李顯峰、吳世英、翁堃嵐（2011），「以未稽核所得申報資料推估短漏報所得」，《經濟論文》，39(2)，215-243。 Assouad, L., Chancel, L. and Morgan, M. （2018）, “Extreme Inequality: Evidence from Brazil, India, the Middle East, and South Africa,” AEA Papers and Proceedings, 108, 119-23.Atkinson, A. B., Piketty, T. and Saez, E. （2011）, “Top Incomes in the Long Run of History,” Journal of economic literature, 49(1), 3-71.Brown, R. L. and Jeffery IP. （2000）, “Social Security: Adequacy, Equity, and Progressiveness: A Review of Criteria Based on Experience in Canada and the United States,” North American Actuarial Journal, 4(1), 1-19.Brown, R. L. and Prus, S. G. (2004), “Social Transfers and Income Inequality in Old Age,” North American Actuarial Journal, 8(4), 30-36.Ceriani, L. and Verme, P. (2012), “The Origins of the Gini Index: Extracts from Variabilità e Mutabilità (1912) by Corrado Gini,” The journal of economic inequality, 10 (3), 421-443.David, K. and Roslyn, C. (1999), “The Development of Some Characteristics for Equitable National Retirement Income Systems.”Lerman, R. I., and Yitzhaki, S. (1985), “Income Inequality Effects by Income Source: A New Approach and Applications to the United States,” The Review of Economics and Statistics, 67(1), 151-156.Li, J., Wang, X., Xu, J., and Yuan, C. (2020), “The Role of Public Pensions in Income Inequality Among Elderly Households in China 1988–2013,” China Economic Review, 61, 101422.Schwarze, J. and Frick, J. (2000), “Old Age Pension Systems and Income Distribution Among the Elderly: Germany and the United States Compared,” In The Personal Distribution of Income in an International Perspective. Springer, Berlin, Heidelberg, 225-243Stark, O., Taylor, J. E. and Yitzhaki, S. (1986), “Remittances and Inequality,” The Economic Journal, 96(383), 722-740.Wei-Lun Lee, Ming-Jen Lin, Hsuan-Li Su and Tsai, Y.-C. (2020), “Income Inequality, Growth Inequality, and Redistribution in Taiwan, 2001-2015: Evidence from Distributional National Accounts.” 描述 碩士
國立政治大學
財政學系
108255016資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108255016 資料類型 thesis dc.contributor.advisor 羅光達<br>韓幸紋 zh_TW dc.contributor.author (Authors) 謝嘉玲 zh_TW dc.contributor.author (Authors) Hsieh, Chia-Ling en_US dc.creator (作者) 謝嘉玲 zh_TW dc.creator (作者) Hsieh, Chia-Ling en_US dc.date (日期) 2021 en_US dc.date.accessioned 4-Aug-2021 16:04:23 (UTC+8) - dc.date.available 4-Aug-2021 16:04:23 (UTC+8) - dc.date.issued (上傳時間) 4-Aug-2021 16:04:23 (UTC+8) - dc.identifier (Other Identifiers) G0108255016 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136585 - 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) 108255016 zh_TW dc.description.abstract (摘要) 本文利用財政部財政資訊中心（FIA）2009年至2017年的所得明細資料，並以列舉扣除檔、個人戶政資料檔等資訊輔助，推估臺灣之不動產租賃所得、不動產交易所得、不動產移轉所得及退休金所得。其中，不動產租賃所得以個人持有之土地、房屋價值比例計算；不動產交易所得為不動產買賣中售價與成本的差距；不動產移轉所得以取得或放棄之房屋、土地市值計算；退休金所得則是計算個人退休時可從社會保險、職業退休金中申請到的金額。本文透過綜合所得稅十類所得及推估之四種所得，建構出以成年自然人為單位的縱橫資料（panel data），藉此觀察臺灣所得分配情形。結果發現，在不考慮證券交易所得的情況下，臺灣個人所得前10%與前1%高所得者占比分別為56%與27%，且年齡越大所得分配越不均。整體而言，研究顯示臺灣所得分配不均程度高，但在資料年度內並未觀察到明顯惡化趨勢。 zh_TW dc.description.abstract (摘要) This article estimates income from immovable lease, income from immovable transactions, Income from immovable transfer and retirement pay in Taiwan. We use the individual income register data of Ministry of Finance from 2009 to 2017. Income from immovable lease is calculated based on the proportion of the value of real estate. Besides, income from immovable transactions is calculated by the amount earned by individuals. Next, income from immovable transfer is calculated based on the market value of the acquired or abandoned real estate. When individual retires, they can apply for a retirement pay to guarantee their rest of life.This article constructs panel data through ten types of income from individual income tax and four kinds of income estimated to observe the distribution of income in Taiwan. According to our calculation, without considering gains derived from the securities transactions, the top 10% and the top 1% income shares are 56% and 27% respectively in Taiwan. Besides, elders’ income tends to be more polarize. Overall, this article shows that income distribution in Taiwan is highly uneven, but no obvious deterioration trend has been observed during the data year. en_US dc.description.tableofcontents 第壹章 前言 1第貳章 文獻回顧 5第一節 國內相關文獻回顧 5第二節 國外相關文獻回顧 9第參章 臺灣退休金制度介紹 13第一節 老年經濟保障架構 13第二節 法定公共年金 14第三節 法定職業退休金 23第肆章 資料來源與所得推估 27第一節 資料與樣本 27第二節 不動產租賃所得推估 30第三節 不動產交易所得、不動產移轉所得推估 33第四節 退休金所得推估 36第伍章 臺灣所得分配不均結果 45第一節 個人所得分配情形 47第二節 個人所得不均指標 52第陸章 結論與建議 59參考文獻 61附錄 65 zh_TW dc.format.extent 1595260 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108255016 en_US dc.subject (關鍵詞) 所得推估 zh_TW dc.subject (關鍵詞) 吉尼係數 zh_TW dc.subject (關鍵詞) 財稅資料庫 zh_TW dc.subject (關鍵詞) Income Estimation en_US dc.subject (關鍵詞) Gini Coefficient en_US dc.subject (關鍵詞) Administrative Data en_US dc.title (題名) 推估臺灣退休金與不動產相關所得：以財稅行政資料為例 zh_TW dc.title (題名) The Estimation of Pension and Real Estate Related Income in Taiwan：Findings from Administrative Data en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 何宜賢（2016），《臺灣房地產對於貧富差距的影響》，碩士論文，國立臺北大學地政研究所。李璿（2017），《延長退休對健保收入的影響》，碩士論文，國立政治大學財政研究所。邱瑾凡（2016），《以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度》，碩士論文，國立政治大學財政研究所。洪明皇、鄭文輝（2013），「台灣高所得者所得份額之變化：1977－2010」《調查研究-方法與應用》(30)，47-95。洪明皇（2018），「世代所得變化與老人所得不均：芬蘭、德國、美國與台灣」，《國家與社會》(20)，97-164。連賢明（2011），「如何使用健保資料推估社經變數」，《人文及社會科學集刊》，23(3)，371-398。連賢明、曾中信、楊子霆、韓幸紋、羅光達（2021），「台灣財富分配2004-2014：以個人財產登錄資料推估」，《經濟論文叢刊》，49(1)，77-130。謝婷伃（2013），《台灣地區自僱家戶低報所得推估與真實所得分配之探討》，碩士論文，國立臺北大學財政研究所。蘇建榮、李顯峰、吳世英、翁堃嵐（2011），「以未稽核所得申報資料推估短漏報所得」，《經濟論文》，39(2)，215-243。 Assouad, L., Chancel, L. and Morgan, M. （2018）, “Extreme Inequality: Evidence from Brazil, India, the Middle East, and South Africa,” AEA Papers and Proceedings, 108, 119-23.Atkinson, A. B., Piketty, T. and Saez, E. （2011）, “Top Incomes in the Long Run of History,” Journal of economic literature, 49(1), 3-71.Brown, R. L. and Jeffery IP. （2000）, “Social Security: Adequacy, Equity, and Progressiveness: A Review of Criteria Based on Experience in Canada and the United States,” North American Actuarial Journal, 4(1), 1-19.Brown, R. L. and Prus, S. G. (2004), “Social Transfers and Income Inequality in Old Age,” North American Actuarial Journal, 8(4), 30-36.Ceriani, L. and Verme, P. (2012), “The Origins of the Gini Index: Extracts from Variabilità e Mutabilità (1912) by Corrado Gini,” The journal of economic inequality, 10 (3), 421-443.David, K. and Roslyn, C. (1999), “The Development of Some Characteristics for Equitable National Retirement Income Systems.”Lerman, R. I., and Yitzhaki, S. (1985), “Income Inequality Effects by Income Source: A New Approach and Applications to the United States,” The Review of Economics and Statistics, 67(1), 151-156.Li, J., Wang, X., Xu, J., and Yuan, C. (2020), “The Role of Public Pensions in Income Inequality Among Elderly Households in China 1988–2013,” China Economic Review, 61, 101422.Schwarze, J. and Frick, J. (2000), “Old Age Pension Systems and Income Distribution Among the Elderly: Germany and the United States Compared,” In The Personal Distribution of Income in an International Perspective. Springer, Berlin, Heidelberg, 225-243Stark, O., Taylor, J. E. and Yitzhaki, S. (1986), “Remittances and Inequality,” The Economic Journal, 96(383), 722-740.Wei-Lun Lee, Ming-Jen Lin, Hsuan-Li Su and Tsai, Y.-C. (2020), “Income Inequality, Growth Inequality, and Redistribution in Taiwan, 2001-2015: Evidence from Distributional National Accounts.” zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202101118 en_US
