| dc.coverage.temporal | 計畫年度：92 起迄日期：20030801～20040731 | en_US |
| dc.creator (作者) | 吳文傑 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-Apr-2007 18:25:38 (UTC+8) | en_US |
| dc.date.accessioned | 9-Sep-2008 09:04:13 (UTC+8) | - |
| dc.date.available | 18-Apr-2007 18:25:38 (UTC+8) | en_US |
| dc.date.available | 9-Sep-2008 09:04:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Apr-2007 18:25:38 (UTC+8) | en_US |
| dc.identifier (Other Identifiers) | 922415H004011.pdf | en_US |
| dc.identifier.uri (URI) | http://tair.lib.ntu.edu.tw:8000/123456789/4990 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/4990 | - |
| dc.description (描述) | 核定金額：381300元 | en_US |
| dc.description.abstract (摘要) | This study proposes a rule of payroll tax adjustment, arguing that the optimal payroll tax adjustment rate should be set in such a way that the marginal excess burden associated with a payroll tax adjustment is kept to a minimum and that the implicit return rates for current retirees are guaranteed at certain levels. We find that the optimal payroll tax adjustment rate is a function of labor supply elasticity, the perceived marginal benefit-tax linkage, the pre-adjusted payroll tax rate, the population growth rate, the wage growth rate, and the guaranteed return rate. The sign of the optimal payroll tax adjustment rate is ambiguous. The optimal payroll tax adjustment rate falls in accordance with the population growth rate and the wage growth rate, but rises with the guaranteed return rate. The absolute value of the optimal payroll tax adjustment rate rises with both the pre-adjusted tax rate and the elasticity of labor supply, but falls with the perceived marginal benefit-tax linkage. | - |
| dc.format | applicaiton/pdf | en_US |
| dc.format.extent | bytes | en_US |
| dc.format.extent | 93967 bytes | en_US |
| dc.format.extent | 93967 bytes | - |
| dc.format.extent | 12217 bytes | - |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | text/plain | - |
| dc.language | zh-TW | en_US |
| dc.language.iso | zh-TW | en_US |
| dc.publisher (Publisher) | 臺北市：國立政治大學財政系 | en_US |
| dc.rights (Rights) | 行政院國家科學委員會 | en_US |
| dc.subject (關鍵詞) | 隨收隨付制;社會安全;薪資稅;超額負擔;隱含報酬 | - |
| dc.subject (關鍵詞) | Pay-as-you-go;Social security;Payroll tax;Excess burden;Implicit return | - |
| dc.title (題名) | 社會安全薪資稅的最適調整率 | zh_TW |
| dc.title.alternative (其他題名) | A Proposed Rule of Payroll Tax Adjustment | - |
| dc.type (資料類型) | report | en |
