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題名 綜合所得稅最高邊際稅率之訂定
Determining the Optimal Marginal Tax Rate on Top Incomes作者 吳毓文 貢獻者 陳國樑
吳毓文關鍵詞 最適最高邊際稅率
邊際有效稅率
申報所得彈性
柏瑞圖分配
最高所得者日期 2013 上傳時間 21-Jul-2014 15:45:06 (UTC+8) 摘要 或基於公平正義，或為解決日益困窘的財政，不少國家調高個人所得稅最高邊際稅率，臺灣也不例外。財政健全方案關於綜合所得稅部分，新增一最高課稅級距，所得淨額逾1,000萬元者適用稅率45%。 在新租稅反應 (NTR)文獻之最適所得稅理論架構下，透過比較高所得者目前面對的邊際有效稅率和最適下的最高邊際有效稅率，可推論法定最高邊際稅率有無須要調整。以臺灣資料實證，所得淨額逾1,000萬納稅單位之最適最高邊際稅率約在60%至85%，與目前綜合所得稅最高邊際稅率相比，仍有很大往上調整的空間。 以本研究理論架構與實證結果來討論綜合所得稅稅率調整政策，發現官方稅收預估並未考量行為反應以致過於樂觀，稅率的決定也缺乏完整論述而太過便宜行事。在「先求有再求好」的思維下，財政部仍須努力。 參考文獻 中文部分：王淑惠 (1996)，「拉佛曲線分析—臺灣綜合所得稅之實證研究」，國立政治大學財政學系研究所碩士論文。行政院經濟革新委員會 (1985)，《行政院經濟革新委員會報告書》。施富士（1979），「最適所得稅稅率研究」，國立政治大學財政學系研究所碩士論文。洪明皇與鄭文輝 (2013)，「臺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。倪麗心 (1990)，「臺灣地區綜合所得稅稅率結構演變之研究」，國立政治大學財政學系研究所碩士論文。張慶輝 (1982)，「所得稅、家計生產與勞動供給」，《財稅研究》，14(5): 9–21。張慶輝 (1992)，「臺灣勞動供給之研究」，《勞動市場與勞資關係》，施俊吉 (主編)，中央研究院中山人文社會科學研究所專書，29: 1–34。梁正德 (1986)，「所得稅與勞動供給」，國立政治大學財政學系研究所碩士論文。許穎心（2000），「勞動供給、所得稅與超額負擔—臺灣的實證研究」，國立政治大學財政學系研究所碩士論文。陳圳忠 (1989)，「所稅對已婚婦女勞動供給的影響—大家庭與小家庭之比較分析」，國立政治大學財政學系研究所碩士論文。陳富立、何志欽、林惠玲、林世昌（2010），「所得稅制與勞動供給︰EITC政策之模擬研究」，2010年臺灣經濟計量學會年會暨劉大中先生逝世35週年紀念會，研討會勞動經濟第三場，1–56。單驥 (1988)，「我國小家庭夫婦勞動供給的決定—兼論所得稅的影響」，《經濟論文叢刊》，16(2): 251–267。簡鳴志 (2004)，「租稅對我國已婚男性勞動供給的影響—生命循環模型的實證分析」，國立臺北大學財政學系研究所碩士論文。英文部分：Atkinson, Anthony (1973), “How progressive should income tax be?” in Essays in Modern Economics, M. Parkin and A.R. Nobay (ed.), London: Logman.Atkinson, Anthony B., Thomas Piketty, and Emmanuel Saez (2011), “Top Incomes in the Long Run of History,” Journal of Economic Literature, 49(1): 3–71.Brewer, Mike, and James Browne (2009), “Can More Revenue Be Raised by Increasing Income Tax Rates for the Very Rich?” Institute for Fiscal Studies Briefing Note, 84 (http://www.ifs.org.uk/publications/4486).Brewer, Mike, Emmanuel Saez, and A. Shephard (2008), “Means-testing and tax rates on earnings,” submission to the Mirrlees Review of the Tax System (http://www.ifs.org.uk/mirrleesreview/press_docs/rates.pdf).Brewer, Mike, Emmanuel Saez, and Andrew Shephard (2010), “Means-testing and Tax Rates on Earnings,” inChapter 2, Dimensions of tax design: The Mirrlees Review, Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba (ed.), Oxford University Press, 90–201.Dahan, Momi and Michel Strawczynski (2000), “Optimal income taxartion: an example with a U-shaped pattern of optimal marginal tax rates: comment,” American Economic Review, 90 (3): 681–686.Dahan, Momi and Michel Strawczynski (2012), “The Optimal Asymptotic Income Tax Rate,” Journal of Public Economic Theory, 14(5): 737–755.Diamond, A. Peter (1998), “Optimal Income Taxation: An Example with a U-shaped Pattern of Optimal Marginal Tax Rates,” American Economic Review, 88 (1):83–95.Diamond, Peter and Emmanuel Saez (2011), “The Case for a Progressive Tax: From Basic Research to Policy Recommendations,” Journal of Economic Perspectives, 25(4):165–190.Feldstein, Martin (1999), “Tax Avoidance and the Deadweight Loss of the Income Tax," Review of Economics and Statistics, 81(4): 674–680.Goolsbee, Austan (1999), “Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform,” Brookings Papers on Economic Activity, 30 (2):1–64.Gruber, Jonathan, and Emmanuel Saez (2002), “The Elasticity of Taxable Income: Evidence and Implications,” Journal of Public Economics, 84(1):1–32.Kanbur, Ravi and Matti Tuomala (1994). “Inherent inequality and the optimal graduation of marginal tax rates,” Scandinavian Journal of Economics, 96 (2): 275–282.Mankiw, N. Gregory, Matthew Weinzierl and Danny Yagan (2009), “Optimal Taxation in Theory and Practice,” Journal of Economic Perspectives, 23(4):147–174.Meghir, Costas and David Phillips (2010), “Labour supply and taxes,” inChapter 3, Dimensions of tax design: The Mirrlees Review, Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba (ed.), Oxford University Press, 90–201.Mirrlees, James (1971), “An Exploration in the Theory of Optimal Income Taxation,”Review of Economic Studies, 38:175–208.OECD (2011), Taxation and Employment, OECD Tax Policy Studies No. 21.Pareto, Vilfredo (1896), “La courbe de la repartition de la richesse,” Ecrits sur la courbe de la repartition de la richesse, (writings by Pareto collected by G. Busino, Librairie Droz, 1965), 1–15.Rietz, Gunnar Du, Dan Johansson, and Mikael Stenkula (2013), “The Evolution of Swedish Labor Income. Taxation in a 150-year Perspective: An In-depth Characterization,” Institutet för Näringslivsforskning Working Paper, No. 977. Rosen, Harvey S. and Ted Gayer (2010), The Corporation Tax, Chapter 14, Public Finance, 9th Edition, McGraw Hill, 303–303.Sadka, Efraim (1976), “On Income Distribution, Incentive Effects and Optimal Income Taxation,” Review of Economic Studies, 43(1): 261–268.Saez, Emmanuel (2001), “Using Elasticities to Derive Optimal Income Tax Rates,” Review of Economic Studies, 68(1): 205–229.Saez, Emmanuel (2004), “The Optimal Treatment of Tax Expenditures,” Journal of Public Economics, 88(12): 2657–2684.Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz (2012), “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,” Journal of Economic Literature, 50(1): 3–50.Seade, Jesus K. (1977), “On the Shape of Optimal Tax Schedules,” Journal of Public Economics, 7(1): 203–36.Tuomala, Matti (1984), “On the optimal income taxation─some further numerical results,” Journal of Public Economics, 23 (3): 351–366. Tuomala, Matti (1990), Optimal Income Tax and Redistribution, New York: Oxford University Press. 描述 碩士
國立政治大學
財政研究所
101255019
102資料來源 http://thesis.lib.nccu.edu.tw/record/#G0101255019 資料類型 thesis dc.contributor.advisor 陳國樑 zh_TW dc.contributor.author (Authors) 吳毓文 zh_TW dc.creator (作者) 吳毓文 zh_TW dc.date (日期) 2013 en_US dc.date.accessioned 21-Jul-2014 15:45:06 (UTC+8) - dc.date.available 21-Jul-2014 15:45:06 (UTC+8) - dc.date.issued (上傳時間) 21-Jul-2014 15:45:06 (UTC+8) - dc.identifier (Other Identifiers) G0101255019 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/67638 - 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) 101255019 zh_TW dc.description (描述) 102 zh_TW dc.description.abstract (摘要) 或基於公平正義，或為解決日益困窘的財政，不少國家調高個人所得稅最高邊際稅率，臺灣也不例外。財政健全方案關於綜合所得稅部分，新增一最高課稅級距，所得淨額逾1,000萬元者適用稅率45%。 在新租稅反應 (NTR)文獻之最適所得稅理論架構下，透過比較高所得者目前面對的邊際有效稅率和最適下的最高邊際有效稅率，可推論法定最高邊際稅率有無須要調整。以臺灣資料實證，所得淨額逾1,000萬納稅單位之最適最高邊際稅率約在60%至85%，與目前綜合所得稅最高邊際稅率相比，仍有很大往上調整的空間。 以本研究理論架構與實證結果來討論綜合所得稅稅率調整政策，發現官方稅收預估並未考量行為反應以致過於樂觀，稅率的決定也缺乏完整論述而太過便宜行事。在「先求有再求好」的思維下，財政部仍須努力。 zh_TW dc.description.tableofcontents 摘要 I目錄 II表目 III圖目 III壹、緒論 1一、研究背景 1二、研究動機 4三、研究目的 7貳、文獻回顧 8一、最適最高邊際稅率 8二、邊際有效稅率（邊際稅楔） 12三、政策應用 13四、小結 16参、理論模型 17一、勞動供給模型與申報所得彈性 17二、最適最高邊際稅率之決定 19三、邊際有效稅率（邊際稅楔）之計算 23四、小結 25肆、實證方法與結果 26一、可用資料說明 26二、實證方法與模型參數估計結果 27三、小結 41伍、財政健全方案「富人稅」之討論 42一、「少數有錢人」的定義 42二、稅率訂定 43三、稅收預期 44四、小結 47陸、結論與建議 48一、研究結論 48二、研究限制 49三、相關研究討論 51四、研究貢獻 52五、研究建議 53參考文獻 54附錄一：表格 58附錄二：彈性估計法 63 zh_TW dc.format.extent 1382785 bytes - dc.format.mimetype application/pdf - dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0101255019 en_US dc.subject (關鍵詞) 最適最高邊際稅率 zh_TW dc.subject (關鍵詞) 邊際有效稅率 zh_TW dc.subject (關鍵詞) 申報所得彈性 zh_TW dc.subject (關鍵詞) 柏瑞圖分配 zh_TW dc.subject (關鍵詞) 最高所得者 zh_TW dc.title (題名) 綜合所得稅最高邊際稅率之訂定 zh_TW dc.title (題名) Determining the Optimal Marginal Tax Rate on Top Incomes en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 中文部分：王淑惠 (1996)，「拉佛曲線分析—臺灣綜合所得稅之實證研究」，國立政治大學財政學系研究所碩士論文。行政院經濟革新委員會 (1985)，《行政院經濟革新委員會報告書》。施富士（1979），「最適所得稅稅率研究」，國立政治大學財政學系研究所碩士論文。洪明皇與鄭文輝 (2013)，「臺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。倪麗心 (1990)，「臺灣地區綜合所得稅稅率結構演變之研究」，國立政治大學財政學系研究所碩士論文。張慶輝 (1982)，「所得稅、家計生產與勞動供給」，《財稅研究》，14(5): 9–21。張慶輝 (1992)，「臺灣勞動供給之研究」，《勞動市場與勞資關係》，施俊吉 (主編)，中央研究院中山人文社會科學研究所專書，29: 1–34。梁正德 (1986)，「所得稅與勞動供給」，國立政治大學財政學系研究所碩士論文。許穎心（2000），「勞動供給、所得稅與超額負擔—臺灣的實證研究」，國立政治大學財政學系研究所碩士論文。陳圳忠 (1989)，「所稅對已婚婦女勞動供給的影響—大家庭與小家庭之比較分析」，國立政治大學財政學系研究所碩士論文。陳富立、何志欽、林惠玲、林世昌（2010），「所得稅制與勞動供給︰EITC政策之模擬研究」，2010年臺灣經濟計量學會年會暨劉大中先生逝世35週年紀念會，研討會勞動經濟第三場，1–56。單驥 (1988)，「我國小家庭夫婦勞動供給的決定—兼論所得稅的影響」，《經濟論文叢刊》，16(2): 251–267。簡鳴志 (2004)，「租稅對我國已婚男性勞動供給的影響—生命循環模型的實證分析」，國立臺北大學財政學系研究所碩士論文。英文部分：Atkinson, Anthony (1973), “How progressive should income tax be?” in Essays in Modern Economics, M. Parkin and A.R. Nobay (ed.), London: Logman.Atkinson, Anthony B., Thomas Piketty, and Emmanuel Saez (2011), “Top Incomes in the Long Run of History,” Journal of Economic Literature, 49(1): 3–71.Brewer, Mike, and James Browne (2009), “Can More Revenue Be Raised by Increasing Income Tax Rates for the Very Rich?” Institute for Fiscal Studies Briefing Note, 84 (http://www.ifs.org.uk/publications/4486).Brewer, Mike, Emmanuel Saez, and A. Shephard (2008), “Means-testing and tax rates on earnings,” submission to the Mirrlees Review of the Tax System (http://www.ifs.org.uk/mirrleesreview/press_docs/rates.pdf).Brewer, Mike, Emmanuel Saez, and Andrew Shephard (2010), “Means-testing and Tax Rates on Earnings,” inChapter 2, Dimensions of tax design: The Mirrlees Review, Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba (ed.), Oxford University Press, 90–201.Dahan, Momi and Michel Strawczynski (2000), “Optimal income taxartion: an example with a U-shaped pattern of optimal marginal tax rates: comment,” American Economic Review, 90 (3): 681–686.Dahan, Momi and Michel Strawczynski (2012), “The Optimal Asymptotic Income Tax Rate,” Journal of Public Economic Theory, 14(5): 737–755.Diamond, A. Peter (1998), “Optimal Income Taxation: An Example with a U-shaped Pattern of Optimal Marginal Tax Rates,” American Economic Review, 88 (1):83–95.Diamond, Peter and Emmanuel Saez (2011), “The Case for a Progressive Tax: From Basic Research to Policy Recommendations,” Journal of Economic Perspectives, 25(4):165–190.Feldstein, Martin (1999), “Tax Avoidance and the Deadweight Loss of the Income Tax," Review of Economics and Statistics, 81(4): 674–680.Goolsbee, Austan (1999), “Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform,” Brookings Papers on Economic Activity, 30 (2):1–64.Gruber, Jonathan, and Emmanuel Saez (2002), “The Elasticity of Taxable Income: Evidence and Implications,” Journal of Public Economics, 84(1):1–32.Kanbur, Ravi and Matti Tuomala (1994). “Inherent inequality and the optimal graduation of marginal tax rates,” Scandinavian Journal of Economics, 96 (2): 275–282.Mankiw, N. Gregory, Matthew Weinzierl and Danny Yagan (2009), “Optimal Taxation in Theory and Practice,” Journal of Economic Perspectives, 23(4):147–174.Meghir, Costas and David Phillips (2010), “Labour supply and taxes,” inChapter 3, Dimensions of tax design: The Mirrlees Review, Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba (ed.), Oxford University Press, 90–201.Mirrlees, James (1971), “An Exploration in the Theory of Optimal Income Taxation,”Review of Economic Studies, 38:175–208.OECD (2011), Taxation and Employment, OECD Tax Policy Studies No. 21.Pareto, Vilfredo (1896), “La courbe de la repartition de la richesse,” Ecrits sur la courbe de la repartition de la richesse, (writings by Pareto collected by G. Busino, Librairie Droz, 1965), 1–15.Rietz, Gunnar Du, Dan Johansson, and Mikael Stenkula (2013), “The Evolution of Swedish Labor Income. Taxation in a 150-year Perspective: An In-depth Characterization,” Institutet för Näringslivsforskning Working Paper, No. 977. Rosen, Harvey S. and Ted Gayer (2010), The Corporation Tax, Chapter 14, Public Finance, 9th Edition, McGraw Hill, 303–303.Sadka, Efraim (1976), “On Income Distribution, Incentive Effects and Optimal Income Taxation,” Review of Economic Studies, 43(1): 261–268.Saez, Emmanuel (2001), “Using Elasticities to Derive Optimal Income Tax Rates,” Review of Economic Studies, 68(1): 205–229.Saez, Emmanuel (2004), “The Optimal Treatment of Tax Expenditures,” Journal of Public Economics, 88(12): 2657–2684.Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz (2012), “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,” Journal of Economic Literature, 50(1): 3–50.Seade, Jesus K. (1977), “On the Shape of Optimal Tax Schedules,” Journal of Public Economics, 7(1): 203–36.Tuomala, Matti (1984), “On the optimal income taxation─some further numerical results,” Journal of Public Economics, 23 (3): 351–366. Tuomala, Matti (1990), Optimal Income Tax and Redistribution, New York: Oxford University Press. zh_TW
