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題名 最適兩級距所得稅制之研究 作者 周兆雯 貢獻者 吳家恩
周兆雯關鍵詞 免稅額
最適所得稅制
級距型所得稅
個人所得稅
綜合所得稅
租稅改革
租稅行政管理成本
課稅級距數
exemption
the optimal income tax system
picewise linear income tax
individual income tax
compliance and enforcement cost
tax reform
administrative cost
two-bracket income tax日期 2001 上傳時間 15-Apr-2016 16:06:42 (UTC+8) 摘要 本文以符合時代潮流之免稅額制度為主，重新探討改革單一稅率所得稅制至兩課稅級距稅制後，整體社會福利與所得分配情形之變化，並將所得結果與負所得稅制下之結論作一比較，最後，再將稅制改革下社會福利變動數額與稅制改革造成租稅管理成本增加之數額兩相比較，作為政府選擇稅制時之參考。 參考文獻 （一）中文部分：1. 財政部賦稅統計年報，民國88年，財政部統計處編印。2. 王正、徐偉初(1991)，「財政學」，台北：國立空中大學，民國80年9月。3. 吳啟讓譯(1988)，「工業國家的租稅改革及美國1986年租稅改革的影響」，財稅研究，第20卷，第4期，民國77年7月，頁114-127。4. 黃蔭基摘譯(1992)，「OECD國家之租稅改革」，財稅研究，第24卷，第4期，民國81年7月，頁175-203。5. 劉其昌(1982)，「所得稅制的新思潮」，國民金融，第5卷，第3期，民國71年7月，頁22-25。6. 劉其昌(1987)，「論當前綜合所得稅制改進之方向」，財稅研究，第19卷，第5期，民國76年9月，頁41-67。7. 盧志山(1997)，「網路科技應用對於綜合所得稅結算申報流程之影響」，私立元智大學管理研究所碩士論文。（二）英文部分：1. Atkinson, A.B. (1970),”On the Measurement of Inequality,”Journal of Economic Theory, Vol.2, pp.244-263.2. Altig, D. and C.T. Carlstrom (1994),” The Efficiency and Welfare Effects of Tax Reform：Are Fewer Tax Brackets Better Than More？” Economic Review, Vol.30, Iss.4, pp.30-43, Federal Reserve Bank of Cleveland.3. Blumenthal, M. and J. Slemrod (1992), ”The compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform,”National Tax Journal, Vol.45, No.2, pp.185-202.4. Chang, C.H.（1994）,”On the Optimal Rate Structure of an Individual Income Tax,”Southern Economic Journal, Vol.60, Iss.4, pp.927-935.5. Garfinkel, I. and K. Moreland and E. Sadka (1986),”Budget Size Effects on the Optimal Linear Income Tax,”Southern Economic Journal, Vol.53, Iss.1, pp.187-201.6. Helpman, E. and E. Sadka (1978),”The Optimal Income Tax,”Journal of Public Economics, Vol.9, pp.383-393.7. Joseph, J.M. (1982),”The Future of The Individual Income Tax,”National Tax Journal, Vol.35, No.3, pp.231-241.8. Joseph, J.M. (1988),”Individual Income Tax Issues as Revised by Tax Reform,” National Tax Journal, Vol.41, No.3, pp.291-301.9. Jeff, P. and R. Fayle (1990),” The Compliance Cost of Personal Income Taxation in Australia 1986/87: Empirical Results,”Australia Tax Forum, Vol.17, Iss.1, pp.85-126.10. James, A. and S. Harinder (1997),”The Flat Tax and Real Estate Values: Renewing the Debate,”Real Estate Review, Vol.27, Iss.3, pp.39-45.11. Joseph, M. (1998),”The Implications of Federal Tax Reform,”Pennsylvania CPA Journal, Vol.69, Iss.3, pp.9-13.12. Kemper, W.M. (1992),”The Optimal Exemption,”National Tax Journal, Vol.45, Iss.4, pp.421-431.13. Kaplow, L. (1996),”How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax,”National Tax Journal, Vol.49, No.1, pp.135-151.14. Mirrlees, J.A. (1971),”An Exploration in the Theory of Optimal Income Taxation,”Review of Economic Studies, Vol.38, pp.179-208.15. Michael, J. (1998),”The Negative Income Tax：An Idea Whose Time Has Gone,” IPA Review, Vol.50, Iss.2, pp.27-28.16. Mun, S.H. and J.S. Kevin (1998),”Revenue, Progressivity and the Flat Tax,” Conyempovary Economic Policy, Vol.16, Iss.1, pp.85-97.17. Pisciotta, J.L. (1996),”A Guided Tour of the Flat Tax,”Baylor Business Review, Vol.14, Iss.1, pp.9-10.18. Sheshinski, E. (1972),”The Optimal Linear Income Tax,”Review of Economic Studies, Vol.39, Iss.3, pp.297-302.19. Sadka, E. (1976),”On Income Distribution, Incentive Effects and Optimal Income Taxation,” Review of Economic Studies, Vol.43, pp.261-267.20. Stern,N.H. (1976),”On the Specification of Models of Optimum Income Taxation,” Journal of Public Economics, Vol.6, pp.123-162.21. Seade, J. (1977),”On the Shape of Optimal Tax Schedules,”Journal of Public Economics, Vol.7, pp.203-236.22. Selemrod, J. and N. Sorum (1984),”The Compliance Cost of the U.S. Individual Income Tax System,”National Tax Journal, Vol.37, pp.461-474.23. Stigliz, J.E.（1987）,”Pareto Efficient and Optimal Taxation and the New Welfare Economics,”National Bureau of Economic Research Working Paper: 2189.24. Sheshinski, E.（1989）,”Note on the Shape of the Optimum Income Tax System Should be?” National Tax Journal, Vol.36, pp.361-369.25. Slemrod, J. and S. Yitzhaki (1983),”On Choosing a Flat-rate Income Tax System,”National Tax Journal, Vol.36, No.1, pp.31-44.26. Slemrod, J. and S.Yitzhaki and J. Mayshar and M.Lundholm (1994),”The Optimal Two-bracket Linear Income Tax,”Journal of Public Economics, Vol.53, pp.269-290.1. Thompson, J.J.（1997）,”A Tool for Measuring Income Inequality,” Nieman Reports ,Vol.51, Iss.1, pp.42-44.2. Yitzhaki, S. (1982),”A Tax Programming Model,”Journal of Public Economics, Vol.19, pp.107-120. 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001259 資料類型 thesis dc.contributor.advisor 吳家恩 zh_TW dc.contributor.author (Authors) 周兆雯 zh_TW dc.creator (作者) 周兆雯 zh_TW dc.date (日期) 2001 en_US dc.date.accessioned 15-Apr-2016 16:06:42 (UTC+8) - dc.date.available 15-Apr-2016 16:06:42 (UTC+8) - dc.date.issued (上傳時間) 15-Apr-2016 16:06:42 (UTC+8) - dc.identifier (Other Identifiers) A2002001259 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85049 - 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.abstract (摘要) 本文以符合時代潮流之免稅額制度為主，重新探討改革單一稅率所得稅制至兩課稅級距稅制後，整體社會福利與所得分配情形之變化，並將所得結果與負所得稅制下之結論作一比較，最後，再將稅制改革下社會福利變動數額與稅制改革造成租稅管理成本增加之數額兩相比較，作為政府選擇稅制時之參考。 zh_TW dc.description.tableofcontents 封面頁證明書致謝詞論文摘要目錄圖表目錄第一章 緒論第一節 研究動機與目的第二節 研究方法與限制第三節 本文架構第二章 文獻回顧第一節 線性、非線性與級距型所得稅制第二節 租稅改革下的個人所得稅制第三節 免稅額與最適稅率結構第三章 理論模型第一節 模型假設第二節 模型建立第三節 比較靜態第四章 模擬分析第一節 模擬分析方法與參數設定第二節 模擬分析結果第三節 模擬分析結果之比較第五章 結論與建議參考文獻 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001259 en_US dc.subject (關鍵詞) 免稅額 zh_TW dc.subject (關鍵詞) 最適所得稅制 zh_TW dc.subject (關鍵詞) 級距型所得稅 zh_TW dc.subject (關鍵詞) 個人所得稅 zh_TW dc.subject (關鍵詞) 綜合所得稅 zh_TW dc.subject (關鍵詞) 租稅改革 zh_TW dc.subject (關鍵詞) 租稅行政管理成本 zh_TW dc.subject (關鍵詞) 課稅級距數 zh_TW dc.subject (關鍵詞) exemption en_US dc.subject (關鍵詞) the optimal income tax system en_US dc.subject (關鍵詞) picewise linear income tax en_US dc.subject (關鍵詞) individual income tax en_US dc.subject (關鍵詞) compliance and enforcement cost en_US dc.subject (關鍵詞) tax reform en_US dc.subject (關鍵詞) administrative cost en_US dc.subject (關鍵詞) two-bracket income tax en_US dc.title (題名) 最適兩級距所得稅制之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) （一）中文部分：1. 財政部賦稅統計年報，民國88年，財政部統計處編印。2. 王正、徐偉初(1991)，「財政學」，台北：國立空中大學，民國80年9月。3. 吳啟讓譯(1988)，「工業國家的租稅改革及美國1986年租稅改革的影響」，財稅研究，第20卷，第4期，民國77年7月，頁114-127。4. 黃蔭基摘譯(1992)，「OECD國家之租稅改革」，財稅研究，第24卷，第4期，民國81年7月，頁175-203。5. 劉其昌(1982)，「所得稅制的新思潮」，國民金融，第5卷，第3期，民國71年7月，頁22-25。6. 劉其昌(1987)，「論當前綜合所得稅制改進之方向」，財稅研究，第19卷，第5期，民國76年9月，頁41-67。7. 盧志山(1997)，「網路科技應用對於綜合所得稅結算申報流程之影響」，私立元智大學管理研究所碩士論文。（二）英文部分：1. Atkinson, A.B. (1970),”On the Measurement of Inequality,”Journal of Economic Theory, Vol.2, pp.244-263.2. Altig, D. and C.T. Carlstrom (1994),” The Efficiency and Welfare Effects of Tax Reform：Are Fewer Tax Brackets Better Than More？” Economic Review, Vol.30, Iss.4, pp.30-43, Federal Reserve Bank of Cleveland.3. Blumenthal, M. and J. Slemrod (1992), ”The compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform,”National Tax Journal, Vol.45, No.2, pp.185-202.4. Chang, C.H.（1994）,”On the Optimal Rate Structure of an Individual Income Tax,”Southern Economic Journal, Vol.60, Iss.4, pp.927-935.5. Garfinkel, I. and K. Moreland and E. Sadka (1986),”Budget Size Effects on the Optimal Linear Income Tax,”Southern Economic Journal, Vol.53, Iss.1, pp.187-201.6. Helpman, E. and E. Sadka (1978),”The Optimal Income Tax,”Journal of Public Economics, Vol.9, pp.383-393.7. Joseph, J.M. (1982),”The Future of The Individual Income Tax,”National Tax Journal, Vol.35, No.3, pp.231-241.8. Joseph, J.M. (1988),”Individual Income Tax Issues as Revised by Tax Reform,” National Tax Journal, Vol.41, No.3, pp.291-301.9. Jeff, P. and R. Fayle (1990),” The Compliance Cost of Personal Income Taxation in Australia 1986/87: Empirical Results,”Australia Tax Forum, Vol.17, Iss.1, pp.85-126.10. James, A. and S. Harinder (1997),”The Flat Tax and Real Estate Values: Renewing the Debate,”Real Estate Review, Vol.27, Iss.3, pp.39-45.11. Joseph, M. (1998),”The Implications of Federal Tax Reform,”Pennsylvania CPA Journal, Vol.69, Iss.3, pp.9-13.12. Kemper, W.M. (1992),”The Optimal Exemption,”National Tax Journal, Vol.45, Iss.4, pp.421-431.13. Kaplow, L. (1996),”How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax,”National Tax Journal, Vol.49, No.1, pp.135-151.14. Mirrlees, J.A. (1971),”An Exploration in the Theory of Optimal Income Taxation,”Review of Economic Studies, Vol.38, pp.179-208.15. Michael, J. (1998),”The Negative Income Tax：An Idea Whose Time Has Gone,” IPA Review, Vol.50, Iss.2, pp.27-28.16. Mun, S.H. and J.S. Kevin (1998),”Revenue, Progressivity and the Flat Tax,” Conyempovary Economic Policy, Vol.16, Iss.1, pp.85-97.17. Pisciotta, J.L. (1996),”A Guided Tour of the Flat Tax,”Baylor Business Review, Vol.14, Iss.1, pp.9-10.18. Sheshinski, E. (1972),”The Optimal Linear Income Tax,”Review of Economic Studies, Vol.39, Iss.3, pp.297-302.19. Sadka, E. (1976),”On Income Distribution, Incentive Effects and Optimal Income Taxation,” Review of Economic Studies, Vol.43, pp.261-267.20. Stern,N.H. (1976),”On the Specification of Models of Optimum Income Taxation,” Journal of Public Economics, Vol.6, pp.123-162.21. Seade, J. (1977),”On the Shape of Optimal Tax Schedules,”Journal of Public Economics, Vol.7, pp.203-236.22. Selemrod, J. and N. Sorum (1984),”The Compliance Cost of the U.S. Individual Income Tax System,”National Tax Journal, Vol.37, pp.461-474.23. Stigliz, J.E.（1987）,”Pareto Efficient and Optimal Taxation and the New Welfare Economics,”National Bureau of Economic Research Working Paper: 2189.24. Sheshinski, E.（1989）,”Note on the Shape of the Optimum Income Tax System Should be?” National Tax Journal, Vol.36, pp.361-369.25. Slemrod, J. and S. Yitzhaki (1983),”On Choosing a Flat-rate Income Tax System,”National Tax Journal, Vol.36, No.1, pp.31-44.26. Slemrod, J. and S.Yitzhaki and J. Mayshar and M.Lundholm (1994),”The Optimal Two-bracket Linear Income Tax,”Journal of Public Economics, Vol.53, pp.269-290.1. Thompson, J.J.（1997）,”A Tool for Measuring Income Inequality,” Nieman Reports ,Vol.51, Iss.1, pp.42-44.2. Yitzhaki, S. (1982),”A Tax Programming Model,”Journal of Public Economics, Vol.19, pp.107-120. zh_TW
