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題名 北歐四國實施雙元所得稅制對經濟成長之影響
The effect of the Nordic dual income tax on its economic growth
作者 林曉琪
Lin, Hsiao Chi
貢獻者 何怡澄
林曉琪
Lin, Hsiao Chi
關鍵詞 雙元所得稅制
經濟成長
Panel data
日期 2010
上傳時間 29-Sep-2011 18:33:06 (UTC+8)
摘要 隨著全球化與國際化趨勢越來越普及與受到重視,國際間資本與人力流動越加頻繁,因而造成世界各國均面臨強大的國際競爭壓力,而紛紛力求可以打造吸引國際資本停駐投資之最佳環境,其中北歐四個國家,就冀望透過採取雙元所得稅制 (Dual Income Tax, 以下簡稱DIT) 的租稅制度改革,來改善國內投資環境。DIT係將所得來源依勞動所得及資本所得分成兩類,對勞動薪資所得課累進稅率,而資本所得按比例稅制稽徵,其目的即盼望促進資本累積,並降低租稅對資本所造成的扭曲,建構一個取消租稅優惠,同時可以擴大稅基的租稅環境。為了探討DIT究竟對於經濟成長有無助益,本研究利用歐洲18個國家從1983年至2008年之總體經濟追蹤資料,以是否實行DIT為主要虛擬變數,同時加入文獻中所舉出影響經濟成長之幾個重要變數進行迴歸分析,實證結果發現,實行DIT對於GDP成長率的效果並不顯著;但對於GDP之水準值效果卻有顯著正向影響,這也表示就整體GDP相對水準來說,實行DIT的國家,其GDP水準值本身也會較高,但卻不一定對GDP成長率有明顯的助益,究其原因可能為實行DIT稅制或許對GDP有正向的效益,但這效果可能出自於其國家自身經濟實力已經相當不錯,而當經濟發展程度已達到了某種臨界值,要再求GDP之成長率能夠顯而易見的提升,往往會有所難度,因此實行DIT對經濟發展就無法再有太大的激勵效果。
      台灣近年來也致力於稅制改革,於效率面的考量上,DIT不失為一項值得努力之方向,然而事實上不可能存在一個可以保證完全讓人都滿意的稅制,所有方針都是在不同考量下做出取捨,因此不妨參循DIT的細節與版本來加以改良修正,針對個別國家發展特性與民情來制定稅制,才是所有政府值得努力與應該思考的方向。
參考文獻 王肇蘭與徐偉初 (2004) ,「經濟成長極大化之租稅負擔及租稅結構—臺灣實證分析」,《經社法制論叢》,34,77-102。
姚名鴻與林秀娟(2010) ,「公共投資、租稅政策與台灣經濟成長」,臺灣經濟學術網,http://tea.econ.sinica.edu.tw/index.php。
孫克難 (2002) ,「台灣租稅結構、有效稅率與經濟成長」,《財稅研究》,34(3) , 20-32。
黃則強 (2008) ,「Dual Income Tax 與租稅逃漏」,《財稅研究》,40,204-211。
黃則強與李玉鳳 (2007) ,「北歐國家Dual Income Tax租稅改革初探」,《財稅研究》,39(6) ,150-158。
黃明聖與黃仲豪 (2003) ,「租稅制度與內生性成長」,《財稅研究》,35(6) ,1-15。
羅時萬 (2000) ,「財政收支與經濟成長:台灣的實證分析」,國立政治大學經濟系博士論文。
Bird, Richard M. and Eric M. Zolt (2010) , “Dual Income Taxation and Developing Countries,” Columbia Journal of Tax Law, 174-217.
Boadway, Robin (2004), “The dual income tax system- an overview, ” CESifo Dice Report. Journal for Institutional Comparisons, 2, 3-8.
Boadway, Robin (2005) , “Income tax reform for a globalized world: The case for a dual income tax,” Journal of Asian Economics, 16, 910-927.
Branson, J and C.A.K. Lovell (2001) , “A growth Maximizing tax structure for New Zealand,” International Tax and Policy Finance, 8, 129-146.
Buchanan, J. M. (1975), The Samaritan`s dilemma. In: Altruism, morality and economic theory. In: E.S. Phelps (ed.), New York: Russel Sage foundation, 71-85.
Carroll, R. and W. Hrung (2005) ,“What does the taxable income elasticity say about dynamic responses to tax changes.” American Economic Review – Papers and Proceedings , 95, 426-431.
Chuang, Y. C. (1997) , “Knowledge Spillover, Trade and Economic Growth.”Journal of International and Comparative Economics, 5, 249-269.
Coate, Stephen (1995) , “Altruism, the Samaritan’s Dilemma, and Government Transfer Policy,” The American Economic Review, 85(1) , 46–57.
Eggert, Wolfgang, and Bernd Genser (2005) , “Dual IncomeTaxation in EU Member Countries,” CESifo Dice Report, 1, 41–47.
Engen, E. M. and J. Skinner (1992) , “Fiscal policy and economic growth,” NBER Working Paper, no.4223.
Helms, L. Jay (1985) , “The Effect of State and Local Taxes on Economic Growth:A time series –Cross section Approach, ” Review of Economics and Statistics, 67(4) , 574-582.
Kaldor, Nicholas (1955) , An Expenditure Tax, London: Allen and Unwin.
Keuschnigg,Christian, and Martin D.Dietz (2007) , “A growth oriented Dual Income Tax”, International Tax and Public Finance, 14, 191-221.
Kristjánsson, Arnaldur Solvi (2010) , “Redistribution Effects in a Dual Income Tax System,” Rannsóknarritgerðir / Working papers, nr. 1 2010.
Laibson, David (1997) , “Golden Eggs and Hyperbolic Discounting,” Quarterly Journal of Economics, 112(2) , 443–477.
Martin, R. and M. Fardmanesh (1990) , “Fiscal variables and growth:a cross-sectional analysis,” Public Choice, 64 (3) , 239-251.
Mendoza, E.G., G.M. Milesi-Ferretti, and P. Asea (1997) , “On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture,” Journal of Public Economics, 66, 99-126.
Morinobu, Shigeki (2004) , “Capital Income Taxation and the Dual Income Tax,” PRI Discussion Paper Series, No.04A-17.
Mullen, J.K. and M. Williams (1994) ,“Marginal Tax Rates and State Economic Growth,” Regional Science and Urban Economics, 24, 687-705.
Myles, G. (2000) , “Taxation and Economic Growth,” Fiscal Studies, 21(1) , 141-168.
Nielsen, Søren Bo, and Peter Birch Sørensen (1997) , “On the Optimality of the Nordic System of Dual Income Taxation,” Journal of Public Economics, 63(3) , 311-329.
Padovano, F. and Emma Galli (2001) , “Tax Rates and Economic Growth in the OECD Countries (1950–1990) ,” Economic Inquiry, 39(1) , 44–57.
Pirttilä, Jukka and Hakan Selin (2006) , “How successful is the Dual Income Tax? Evidence from the Finnish Tax Reform,” CESifo Working Paper Series, No. 1875.
Radulescu, D.M. and Michael Stimmelmayr (2004) , “Implementing a Dual Income Tax in Germany : Effects on Investment and Welfare,” CESifo Working Papers, No. 20.
Sørensen, Peter Birch (1994) , “From the Global Income Tax to the Dual In-come Tax: Recent Tax Reforms in the Nordic Countries,” International Tax and Public Finance, 1(1) , 57–79.
Sørensen, Peter Birch (2009) , “Dual Income Taxes: A Nordic Tax System ,”Revised version of paper originally presented at the conference on New Zealand Tax Reform? Where to Next? at the Victoria University of Wellington, 11-13.
Stokey, N. L. (1996) , “The Volume and Composition of Trade between Rich and Poor countries.”Review of Economic Studies, 58(1) , 63-80.
Stokey, N. L. and S.T. Rebelo (1995) , “Growth Effects of Flat-Rate Taxes,” Journal of Political Economy, 103, 519-550.
Strotz, Robert H. (1956) , “Myopia and Inconsistency in Dynamic Utility Maximization,” Review of Economic Studies, 23(3) , 165–180.
Wagenhals, Gerhard (2009) , “Implementing a Dual Income Tax in Germany-Effects on Labor Supply and Income Distribution,” Journal of Economics and Statistics, 1, 84-102.
Wang, P. and C. K. Yip (1995) , “Macroeconomic Effects of Factor Taxation with Endogenous Human Capital Evolution: Theory and Evidence,” Southern Economic Journal, 61(3) , 803-818.
Wang, P. and C. K. Yip (1992) , “Taxation and Economic Growth: The Case of Taiwan,” American Journal of Economics and Sociology, 51(3) , 317-331.
Yamarik, S. (2000) , “Can Tax Policy Help Explain State-Level Macroeconomic Growth?” Economics Letters, 68(2) , 211-215.
Yla -Liedenpohja, Jouko (2007) , “Prevention of an Entrepreneur’s Income Shifting In a Nordic Dual Tax,” Tampere Economic Working Paper Series, No. 62.
Young, A (1991) , “Learning by Doing and the Dynamic Effect on International Trade.”Quarterly Journal of Economics, 106(2) , 369-405.
描述 碩士
國立政治大學
財政研究所
98255006
99
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098255006
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.author (Authors) 林曉琪zh_TW
dc.contributor.author (Authors) Lin, Hsiao Chien_US
dc.creator (作者) 林曉琪zh_TW
dc.creator (作者) Lin, Hsiao Chien_US
dc.date (日期) 2010en_US
dc.date.accessioned 29-Sep-2011 18:33:06 (UTC+8)-
dc.date.available 29-Sep-2011 18:33:06 (UTC+8)-
dc.date.issued (上傳時間) 29-Sep-2011 18:33:06 (UTC+8)-
dc.identifier (Other Identifiers) G0098255006en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/51041-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 98255006zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (摘要) 隨著全球化與國際化趨勢越來越普及與受到重視,國際間資本與人力流動越加頻繁,因而造成世界各國均面臨強大的國際競爭壓力,而紛紛力求可以打造吸引國際資本停駐投資之最佳環境,其中北歐四個國家,就冀望透過採取雙元所得稅制 (Dual Income Tax, 以下簡稱DIT) 的租稅制度改革,來改善國內投資環境。DIT係將所得來源依勞動所得及資本所得分成兩類,對勞動薪資所得課累進稅率,而資本所得按比例稅制稽徵,其目的即盼望促進資本累積,並降低租稅對資本所造成的扭曲,建構一個取消租稅優惠,同時可以擴大稅基的租稅環境。為了探討DIT究竟對於經濟成長有無助益,本研究利用歐洲18個國家從1983年至2008年之總體經濟追蹤資料,以是否實行DIT為主要虛擬變數,同時加入文獻中所舉出影響經濟成長之幾個重要變數進行迴歸分析,實證結果發現,實行DIT對於GDP成長率的效果並不顯著;但對於GDP之水準值效果卻有顯著正向影響,這也表示就整體GDP相對水準來說,實行DIT的國家,其GDP水準值本身也會較高,但卻不一定對GDP成長率有明顯的助益,究其原因可能為實行DIT稅制或許對GDP有正向的效益,但這效果可能出自於其國家自身經濟實力已經相當不錯,而當經濟發展程度已達到了某種臨界值,要再求GDP之成長率能夠顯而易見的提升,往往會有所難度,因此實行DIT對經濟發展就無法再有太大的激勵效果。
      台灣近年來也致力於稅制改革,於效率面的考量上,DIT不失為一項值得努力之方向,然而事實上不可能存在一個可以保證完全讓人都滿意的稅制,所有方針都是在不同考量下做出取捨,因此不妨參循DIT的細節與版本來加以改良修正,針對個別國家發展特性與民情來制定稅制,才是所有政府值得努力與應該思考的方向。
zh_TW
dc.description.tableofcontents 第一章 緒論 1
     第一節 研究動機 1
     第二節 研究目的與流程 2
     第二章 雙元所得稅制 3
     第一節 從綜合所得稅制到雙元所得稅制 3
     第二節 雙元所得稅制於北歐四國 5
     第三節 雙元所得稅制的優點 8
     第四節 雙元所得稅制下的疑慮 12
     第五節 所得移轉的解決之道 13
     第六節 雙元所得稅制的分配效果 16
     第七節 雙元所得稅制在其他國家的影響 18
     第三章 文獻回顧 24
     第一節 租稅制度與經濟成長 24
     第二節 雙元所得稅制與經濟成長 32
     第三節 小結 34
     第四章 研究方法 37
     第一節 理論模型 37
     第二節 實證模型設定 42
     第五章 實證結果與分析 49
     第一節 敘述統計 49
     第二節 模型檢定 54
     第三節 實證結果分析 57
     第六章 結論與建議 62
     第一節 研究結論 62
     第二節 研究限制與後續研究方向 65
     參考文獻 66
     
     表目錄
     表2.1 北歐國家實施DIT之概況 7
     表3.1 經濟成長之實證文獻整理 35
     表5.1 變數之基本統計量 49
     表5.2非北歐國家之變數基本統計量 52
     表5.3北歐國家之變數基本統計量 53
     表5.4 未實行DIT國家之變數基本統計量 53
     表5.5 實行DIT國家之變數基本統計量 54
     表5.6 HAUSMAN TEST檢定結果 55
     表5.7 解釋變數之皮爾森相關係數 56
     表5.8 變異數膨脹因素檢定值 57
     表5.9 模型一之實證結果 58
     表5.10 模型二之實證結果 59
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098255006en_US
dc.subject (關鍵詞) 雙元所得稅制zh_TW
dc.subject (關鍵詞) 經濟成長zh_TW
dc.subject (關鍵詞) Panel datazh_TW
dc.title (題名) 北歐四國實施雙元所得稅制對經濟成長之影響zh_TW
dc.title (題名) The effect of the Nordic dual income tax on its economic growthen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 王肇蘭與徐偉初 (2004) ,「經濟成長極大化之租稅負擔及租稅結構—臺灣實證分析」,《經社法制論叢》,34,77-102。zh_TW
dc.relation.reference (參考文獻) 姚名鴻與林秀娟(2010) ,「公共投資、租稅政策與台灣經濟成長」,臺灣經濟學術網,http://tea.econ.sinica.edu.tw/index.php。zh_TW
dc.relation.reference (參考文獻) 孫克難 (2002) ,「台灣租稅結構、有效稅率與經濟成長」,《財稅研究》,34(3) , 20-32。zh_TW
dc.relation.reference (參考文獻) 黃則強 (2008) ,「Dual Income Tax 與租稅逃漏」,《財稅研究》,40,204-211。zh_TW
dc.relation.reference (參考文獻) 黃則強與李玉鳳 (2007) ,「北歐國家Dual Income Tax租稅改革初探」,《財稅研究》,39(6) ,150-158。zh_TW
dc.relation.reference (參考文獻) 黃明聖與黃仲豪 (2003) ,「租稅制度與內生性成長」,《財稅研究》,35(6) ,1-15。zh_TW
dc.relation.reference (參考文獻) 羅時萬 (2000) ,「財政收支與經濟成長:台灣的實證分析」,國立政治大學經濟系博士論文。zh_TW
dc.relation.reference (參考文獻) Bird, Richard M. and Eric M. Zolt (2010) , “Dual Income Taxation and Developing Countries,” Columbia Journal of Tax Law, 174-217.zh_TW
dc.relation.reference (參考文獻) Boadway, Robin (2004), “The dual income tax system- an overview, ” CESifo Dice Report. Journal for Institutional Comparisons, 2, 3-8.zh_TW
dc.relation.reference (參考文獻) Boadway, Robin (2005) , “Income tax reform for a globalized world: The case for a dual income tax,” Journal of Asian Economics, 16, 910-927.zh_TW
dc.relation.reference (參考文獻) Branson, J and C.A.K. Lovell (2001) , “A growth Maximizing tax structure for New Zealand,” International Tax and Policy Finance, 8, 129-146.zh_TW
dc.relation.reference (參考文獻) Buchanan, J. M. (1975), The Samaritan`s dilemma. In: Altruism, morality and economic theory. In: E.S. Phelps (ed.), New York: Russel Sage foundation, 71-85.zh_TW
dc.relation.reference (參考文獻) Carroll, R. and W. Hrung (2005) ,“What does the taxable income elasticity say about dynamic responses to tax changes.” American Economic Review – Papers and Proceedings , 95, 426-431.zh_TW
dc.relation.reference (參考文獻) Chuang, Y. C. (1997) , “Knowledge Spillover, Trade and Economic Growth.”Journal of International and Comparative Economics, 5, 249-269.zh_TW
dc.relation.reference (參考文獻) Coate, Stephen (1995) , “Altruism, the Samaritan’s Dilemma, and Government Transfer Policy,” The American Economic Review, 85(1) , 46–57.zh_TW
dc.relation.reference (參考文獻) Eggert, Wolfgang, and Bernd Genser (2005) , “Dual IncomeTaxation in EU Member Countries,” CESifo Dice Report, 1, 41–47.zh_TW
dc.relation.reference (參考文獻) Engen, E. M. and J. Skinner (1992) , “Fiscal policy and economic growth,” NBER Working Paper, no.4223.zh_TW
dc.relation.reference (參考文獻) Helms, L. Jay (1985) , “The Effect of State and Local Taxes on Economic Growth:A time series –Cross section Approach, ” Review of Economics and Statistics, 67(4) , 574-582.zh_TW
dc.relation.reference (參考文獻) Kaldor, Nicholas (1955) , An Expenditure Tax, London: Allen and Unwin.zh_TW
dc.relation.reference (參考文獻) Keuschnigg,Christian, and Martin D.Dietz (2007) , “A growth oriented Dual Income Tax”, International Tax and Public Finance, 14, 191-221.zh_TW
dc.relation.reference (參考文獻) Kristjánsson, Arnaldur Solvi (2010) , “Redistribution Effects in a Dual Income Tax System,” Rannsóknarritgerðir / Working papers, nr. 1 2010.zh_TW
dc.relation.reference (參考文獻) Laibson, David (1997) , “Golden Eggs and Hyperbolic Discounting,” Quarterly Journal of Economics, 112(2) , 443–477.zh_TW
dc.relation.reference (參考文獻) Martin, R. and M. Fardmanesh (1990) , “Fiscal variables and growth:a cross-sectional analysis,” Public Choice, 64 (3) , 239-251.zh_TW
dc.relation.reference (參考文獻) Mendoza, E.G., G.M. Milesi-Ferretti, and P. Asea (1997) , “On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture,” Journal of Public Economics, 66, 99-126.zh_TW
dc.relation.reference (參考文獻) Morinobu, Shigeki (2004) , “Capital Income Taxation and the Dual Income Tax,” PRI Discussion Paper Series, No.04A-17.zh_TW
dc.relation.reference (參考文獻) Mullen, J.K. and M. Williams (1994) ,“Marginal Tax Rates and State Economic Growth,” Regional Science and Urban Economics, 24, 687-705.zh_TW
dc.relation.reference (參考文獻) Myles, G. (2000) , “Taxation and Economic Growth,” Fiscal Studies, 21(1) , 141-168.zh_TW
dc.relation.reference (參考文獻) Nielsen, Søren Bo, and Peter Birch Sørensen (1997) , “On the Optimality of the Nordic System of Dual Income Taxation,” Journal of Public Economics, 63(3) , 311-329.zh_TW
dc.relation.reference (參考文獻) Padovano, F. and Emma Galli (2001) , “Tax Rates and Economic Growth in the OECD Countries (1950–1990) ,” Economic Inquiry, 39(1) , 44–57.zh_TW
dc.relation.reference (參考文獻) Pirttilä, Jukka and Hakan Selin (2006) , “How successful is the Dual Income Tax? Evidence from the Finnish Tax Reform,” CESifo Working Paper Series, No. 1875.zh_TW
dc.relation.reference (參考文獻) Radulescu, D.M. and Michael Stimmelmayr (2004) , “Implementing a Dual Income Tax in Germany : Effects on Investment and Welfare,” CESifo Working Papers, No. 20.zh_TW
dc.relation.reference (參考文獻) Sørensen, Peter Birch (1994) , “From the Global Income Tax to the Dual In-come Tax: Recent Tax Reforms in the Nordic Countries,” International Tax and Public Finance, 1(1) , 57–79.zh_TW
dc.relation.reference (參考文獻) Sørensen, Peter Birch (2009) , “Dual Income Taxes: A Nordic Tax System ,”Revised version of paper originally presented at the conference on New Zealand Tax Reform? Where to Next? at the Victoria University of Wellington, 11-13.zh_TW
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