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題名 稅制與所得分配不均－地下經濟所扮演的角色
Tax System and Income Inequality－The Role of Shadow Economy
作者 沈姿瑜
Shen, Zi-Yu
貢獻者 陳國樑
Chen, Joe
沈姿瑜
Shen, Zi-Yu
關鍵詞 租稅制度
所得分配不均
地下經濟
系統性一般化動差法
門檻迴歸
Tax system
Income inequality
Shadow economy
SGMM
Threshold model
日期 2023
上傳時間 2-Aug-2023 13:56:48 (UTC+8)
摘要 所得分配不均 (income inequality) 於過去的40年間，有日益加劇的現象，此為政策制定者與社會大眾等所不樂見，各國政府經常藉由直接稅制度的設計與變革進行所得重分配。然而，實際的情況卻似乎不易看到稅制改善所得分配不均之效，本文認為兩者的關聯性很可能是被干擾著地上經濟且未被完全捕捉的地下經濟活動所阻斷，以致有關直接稅與所得分配不均的討論中未有一致性的結論；因此本文旨在探討兩者之間是否存在非線性關係，並比較納入地下經濟與否的結果，以突顯考量地下經濟之必要性。
本文以1981至2005年98個國家的相關資料進行實證分析，藉由兩步驟系統性一般化動差法 (two-step System Generalized Method of Moments, SGMM)，以緩解所得分配不均分別與稅制以及地下經濟之間因果倒置 (reverse causality) 所產生的內生性問題。
結果顯示直接稅與所得分配不均之間確實存在非線性的關係，且此關係必須在考量地下經濟之下才得以顯現；進一步透過門檻迴歸模型亦發現地下經濟在直接稅與所得分配不均之間，也發揮著不容忽視的影響力，即當地下經濟規模達到0.0837的GDP占比時，直接稅改善所得分配不均的力量就會被削弱，因此若希冀藉由租稅制度改善所得分配不均，則縮小地下經濟規模將是重要的工作之一。
本文同時兼顧直接稅、所得分配、地下經濟三者間互動關係的實證方式是以往文獻所未有的，期能為此一領域的分析有更深入、準確的探討。
Income inequality has been a growing concern over the past four decades, posing challenges for policymakers and society as a whole. Governments often resort to direct tax system design and reforms to address income redistribution. However, in practice, it seems challenging to observe the desired effects of tax system in reducing income inequality. We argue that this may be attributed to the interference of the shadow economy, an unobserved and unaccounted economic activity that affects the official economy. Consequently, the relationship between direct taxation and income inequality lacks consistency in existing discussions. Therefore, this paper aims to explore the potential nonlinear relationship between these two factors and compare the results with and without considering the shadow economy, emphasizing the importance of accounting for shadow economic activities.
Using empirical analysis based on data from 98 countries between 1981 and 2005, we employ the two-step System Generalized Method of Moments (SGMM) to address endogeneity issues arising from the reverse causality between income inequality, tax policy, and the shadow economy.
Our results reveal a nonlinear relationship between direct taxation and income inequality, which can only be observed when accounting for the presence of the shadow economy. Further examination through threshold regression models demonstrates the significant impact of the shadow economy on the relationship between direct taxation and income inequality. Specifically, when the shadow economy reaches a GDP share of 0.0837, the power of direct taxation to improve income inequality diminishes. Thus, reducing the size of the shadow economy becomes a crucial aspect if tax reforms are to be effective in tackling income inequality.
This study uniquely combines direct taxation, income inequality, and the shadow economy, which is unprecedented in existing literature. It aims to provide a more comprehensive and accurate analysis in this field of research.
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描述 碩士
國立政治大學
財政學系
110255001
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110255001
資料類型 thesis
dc.contributor.advisor 陳國樑zh_TW
dc.contributor.advisor Chen, Joeen_US
dc.contributor.author (Authors) 沈姿瑜zh_TW
dc.contributor.author (Authors) Shen, Zi-Yuen_US
dc.creator (作者) 沈姿瑜zh_TW
dc.creator (作者) Shen, Zi-Yuen_US
dc.date (日期) 2023en_US
dc.date.accessioned 2-Aug-2023 13:56:48 (UTC+8)-
dc.date.available 2-Aug-2023 13:56:48 (UTC+8)-
dc.date.issued (上傳時間) 2-Aug-2023 13:56:48 (UTC+8)-
dc.identifier (Other Identifiers) G0110255001en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146540-
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) 110255001zh_TW
dc.description.abstract (摘要) 所得分配不均 (income inequality) 於過去的40年間，有日益加劇的現象，此為政策制定者與社會大眾等所不樂見，各國政府經常藉由直接稅制度的設計與變革進行所得重分配。然而，實際的情況卻似乎不易看到稅制改善所得分配不均之效，本文認為兩者的關聯性很可能是被干擾著地上經濟且未被完全捕捉的地下經濟活動所阻斷，以致有關直接稅與所得分配不均的討論中未有一致性的結論；因此本文旨在探討兩者之間是否存在非線性關係，並比較納入地下經濟與否的結果，以突顯考量地下經濟之必要性。
本文以1981至2005年98個國家的相關資料進行實證分析，藉由兩步驟系統性一般化動差法 (two-step System Generalized Method of Moments, SGMM)，以緩解所得分配不均分別與稅制以及地下經濟之間因果倒置 (reverse causality) 所產生的內生性問題。
結果顯示直接稅與所得分配不均之間確實存在非線性的關係，且此關係必須在考量地下經濟之下才得以顯現；進一步透過門檻迴歸模型亦發現地下經濟在直接稅與所得分配不均之間，也發揮著不容忽視的影響力，即當地下經濟規模達到0.0837的GDP占比時，直接稅改善所得分配不均的力量就會被削弱，因此若希冀藉由租稅制度改善所得分配不均，則縮小地下經濟規模將是重要的工作之一。
本文同時兼顧直接稅、所得分配、地下經濟三者間互動關係的實證方式是以往文獻所未有的，期能為此一領域的分析有更深入、準確的探討。		zh_TW
dc.description.abstract (摘要) Income inequality has been a growing concern over the past four decades, posing challenges for policymakers and society as a whole. Governments often resort to direct tax system design and reforms to address income redistribution. However, in practice, it seems challenging to observe the desired effects of tax system in reducing income inequality. We argue that this may be attributed to the interference of the shadow economy, an unobserved and unaccounted economic activity that affects the official economy. Consequently, the relationship between direct taxation and income inequality lacks consistency in existing discussions. Therefore, this paper aims to explore the potential nonlinear relationship between these two factors and compare the results with and without considering the shadow economy, emphasizing the importance of accounting for shadow economic activities.
Using empirical analysis based on data from 98 countries between 1981 and 2005, we employ the two-step System Generalized Method of Moments (SGMM) to address endogeneity issues arising from the reverse causality between income inequality, tax policy, and the shadow economy.
Our results reveal a nonlinear relationship between direct taxation and income inequality, which can only be observed when accounting for the presence of the shadow economy. Further examination through threshold regression models demonstrates the significant impact of the shadow economy on the relationship between direct taxation and income inequality. Specifically, when the shadow economy reaches a GDP share of 0.0837, the power of direct taxation to improve income inequality diminishes. Thus, reducing the size of the shadow economy becomes a crucial aspect if tax reforms are to be effective in tackling income inequality.
This study uniquely combines direct taxation, income inequality, and the shadow economy, which is unprecedented in existing literature. It aims to provide a more comprehensive and accurate analysis in this field of research.		en_US
dc.description.tableofcontents 第一章　緒論 1
第一節　研究背景 1
第二節　研究動機與目的 6
第三節　研究架構 8
第二章　文獻回顧 9
第一節　地下經濟的定義與估計 10
一、地下經濟的定義 10
二、地下經濟的估計方法 12
第二節　稅制與所得分配不均 15
第三節　地下經濟與所得分配不均 21
第四節　稅制與地下經濟 25
第五節　庫茲涅次曲線 28
第三章　研究設計 32
第一節　實證模型與設定 33
一、Panel固定效果迴歸模型 33
二、調節效果模型－納入地下經濟及交乘項 34
三、SGMM 模型 35
四、追蹤資料固定效果門檻迴歸模型 39
第二節　變數定義與資料來源 45
第四章　實證結果 57
第一節　敘述統計 58
第二節　Panel固定效果迴歸模型 61
第三節　調節效果模型 68
第四節　SGMM模型 75
第五節　門檻迴歸模型 80
第五章　結論與建議 83
參考文獻 87
附錄 103		zh_TW
dc.format.extent 2895647 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110255001en_US
dc.subject (關鍵詞) 租稅制度zh_TW
dc.subject (關鍵詞) 所得分配不均zh_TW
dc.subject (關鍵詞) 地下經濟zh_TW
dc.subject (關鍵詞) 系統性一般化動差法zh_TW
dc.subject (關鍵詞) 門檻迴歸zh_TW
dc.subject (關鍵詞) Tax systemen_US
dc.subject (關鍵詞) Income inequalityen_US
dc.subject (關鍵詞) Shadow economyen_US
dc.subject (關鍵詞) SGMMen_US
dc.subject (關鍵詞) Threshold modelen_US
dc.title (題名) 稅制與所得分配不均－地下經濟所扮演的角色zh_TW
dc.title (題名) Tax System and Income Inequality－The Role of Shadow Economyen_US
dc.type (資料類型) thesisen_US
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