學術產出-國科會研究計畫

文章檢視/開啟

書目匯出

Google ScholarTM

政大圖書館

引文資訊

TAIR相關學術產出

題名 勤勞所得租稅補貼制度之福利面分析
其他題名 --
作者 陳小紅
貢獻者 財政部
國立政治大學社會學系
關鍵詞 勤勞所得租稅補貼制度;工作福利;近貧
Earned Income Tax Credit (EITC);workfare;near poor
日期 2008
上傳時間 15-十一月-2011 11:25:23 (UTC+8)
摘要 「工作家庭所得保障方案」於本月方行實施,政府並擬日後推動「勞動所得租稅補貼制度(EITC)」。 本研究將針對以下課題,經由次級資料之整理和焦點團體座談方法進行較細緻和深入地分析,期借鑑先進國家相關制度推動經驗,並參酌國情以提出具政治可行性和社會可接受性之制度構想;具體而言,本研究重點涵蓋: 1.符合「工作家庭所得保障方案」暨「勞動所得租稅補貼」之各種高風險人口/ 族群之預估。 2.國內現行各項救助方案、津貼暨補助方案背景、內容暨實施績效之初步評 估。 3.先進國家「工作家庭所得保障方案」暨「勞動所得租稅補貼制度」實施績效 之掌握並據以研擬符合我國國情之「勞動所得租稅補貼制度」。
“Income Compensation Scheme for Working Families” was just promulgated in Taiwan beginning October 2008. The government is pondering the feasibility of implementing “Earned Income Tax Credit” system pattern after the US model in the near future. Adopting secondary data analysis as well as two focus discussion group methods, this research aims at tackling upon the following issues: 1. Identify high-risk individuals and/or groups eligible for receiving benefits granted by “Income Compensation Scheme for Working Families” and/or “Earned Income Tax Credit” in Taiwan. 2. Preliminary evaluation on all existing public relief and subsidy programs of Taiwan. 3. Fully grasp the executions of “Income Compensation Scheme for Working Families” and/or “Earned Income Tax Credit” of advanced countries and try to derive similar system for Taiwan.
關聯 應用研究
委託研究
研究期間:9710~ 9811
研究經費:800仟元
資料來源 http://grbsearch.stpi.narl.org.tw/GRB/result.jsp?id=1413924&plan_no=97mof023&plan_year=97&projkey=PG9710-0078&target=plan&highStr=*&check=0&pnchDesc=%E5%8B%A4%E5%8B%9E%E6%89%80%E5%BE%97%E7%A7%9F%E7%A8%85%E8%A3%9C%E8%B2%BC%E5%88%B6%E5%BA%A6%E4%B9%8B%E7%A6%8F%E5%88%A9%E9%9D%A2%E5%88%86%E6%9E%90
資料類型 report
dc.contributor 財政部en_US
dc.contributor 國立政治大學社會學系en_US
dc.creator (作者) 陳小紅zh_TW
dc.date (日期) 2008en_US
dc.date.accessioned 15-十一月-2011 11:25:23 (UTC+8)-
dc.date.available 15-十一月-2011 11:25:23 (UTC+8)-
dc.date.issued (上傳時間) 15-十一月-2011 11:25:23 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/52074-
dc.description.abstract (摘要) 「工作家庭所得保障方案」於本月方行實施,政府並擬日後推動「勞動所得租稅補貼制度(EITC)」。 本研究將針對以下課題,經由次級資料之整理和焦點團體座談方法進行較細緻和深入地分析,期借鑑先進國家相關制度推動經驗,並參酌國情以提出具政治可行性和社會可接受性之制度構想;具體而言,本研究重點涵蓋: 1.符合「工作家庭所得保障方案」暨「勞動所得租稅補貼」之各種高風險人口/ 族群之預估。 2.國內現行各項救助方案、津貼暨補助方案背景、內容暨實施績效之初步評 估。 3.先進國家「工作家庭所得保障方案」暨「勞動所得租稅補貼制度」實施績效 之掌握並據以研擬符合我國國情之「勞動所得租稅補貼制度」。en_US
dc.description.abstract (摘要) “Income Compensation Scheme for Working Families” was just promulgated in Taiwan beginning October 2008. The government is pondering the feasibility of implementing “Earned Income Tax Credit” system pattern after the US model in the near future. Adopting secondary data analysis as well as two focus discussion group methods, this research aims at tackling upon the following issues: 1. Identify high-risk individuals and/or groups eligible for receiving benefits granted by “Income Compensation Scheme for Working Families” and/or “Earned Income Tax Credit” in Taiwan. 2. Preliminary evaluation on all existing public relief and subsidy programs of Taiwan. 3. Fully grasp the executions of “Income Compensation Scheme for Working Families” and/or “Earned Income Tax Credit” of advanced countries and try to derive similar system for Taiwan.en_US
dc.language.iso en_US-
dc.relation (關聯) 應用研究en_US
dc.relation (關聯) 委託研究en_US
dc.relation (關聯) 研究期間:9710~ 9811en_US
dc.relation (關聯) 研究經費:800仟元en_US
dc.source.uri (資料來源) http://grbsearch.stpi.narl.org.tw/GRB/result.jsp?id=1413924&plan_no=97mof023&plan_year=97&projkey=PG9710-0078&target=plan&highStr=*&check=0&pnchDesc=%E5%8B%A4%E5%8B%9E%E6%89%80%E5%BE%97%E7%A7%9F%E7%A8%85%E8%A3%9C%E8%B2%BC%E5%88%B6%E5%BA%A6%E4%B9%8B%E7%A6%8F%E5%88%A9%E9%9D%A2%E5%88%86%E6%9E%90en_US
dc.subject (關鍵詞) 勤勞所得租稅補貼制度;工作福利;近貧en_US
dc.subject (關鍵詞) Earned Income Tax Credit (EITC);workfare;near pooren_US
dc.title (題名) 勤勞所得租稅補貼制度之福利面分析zh_TW
dc.title.alternative (其他題名) --en_US
dc.type (資料類型) reporten