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題名 所得稅申報制度變動對已婚婦女勞動供給之影響
Effect on Married Woman`s Labor Supply of Change in Individual Income Tax Filing Method in Taiwan
作者 吳君泰
Wu, Jun-Tai
貢獻者 徐偉初
Steve Wai-cho Tsui
吳君泰
Jun-Tai Wu
關鍵詞 勞動供給
所得稅
薪資所得分開計稅
合併計稅
所得稅申報制度
已婚婦女
Labor Supply
Individual Income Tax
Separate Taxation of Wage Income
Joint Taxation
Individual Income Tax Filing
Married Woman
日期 1998
上傳時間 21-Apr-2016 17:04:47 (UTC+8)
摘要 婦女的勞動供給行為，一直是勞動經濟學的主要課題。就長期趨勢來看，女性勞動供給有不斷增加的情形，其中尤以有偶婦女為然，她們對各國的經濟發展實功不可沒。另外，因應景氣變化的短期波動，有偶婦女的勞動參與率呈現了可觀的多變性。由於，這些異於其它勞動力的特性，吸引了許多經濟學家的研究興趣，並設法探討影響有偶婦女勞動行為的決定因素。
參考文獻 中文部份
1、 吳家聲 常慧娟(1995),〝臺灣地區已婚婦女再就業之研究,〞臺灣銀行季刊, 46：3, 139-158。
2、 陳博文(1989),〝臺灣地區有偶婦女勞動供給的多重選擇分析,〞國立臺灣大學經濟研究所碩士論文。
3、 張慶輝(1982),〝所得稅，家計生產與勞動供給,〞財稅研究, 14：5, 9-21。
4、 張慶輝(1991),〝臺灣勞動供給之研究,〞勞動市場與勞資關係，臺北 南港：中央研究院中山人文社會科學研究所專書, 1-34。
5、 梁正德(1986),〝所得稅與勞動供給-家計模式之實證研究,〞臺北市銀月刊, 17：8, 19-28。
6、 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。
7、 廖光耀(1986),〝所得稅與租稅幻覺對有偶婦女勞動供給的影響,〞國立政治大學經濟研究所碩士論文。
8、 劉鶯釧(1988),〝有偶婦女勞動參與的多重選擇模型,〞經濟論文叢刊, 16：2, 133-148。
9、 羅紀瓊(1986),〝已婚婦女勞動參與的再思,〞經濟論文叢刊,14：1, 113-130。
英文部份
1、 Ashenflter, O. and J. Heckman (1974),〝The Estimation of Income and Substitution Effects in a Model of Family Labor Supply,〞Econometrica, 43, 73-86。
2、 Becker, G. S. (1965),〝A Theory of the Allocation of Time,〞Economic Journal, 75,493-517。
3、 Blomquist, N. S. and U. Hansson-Brusewitz (1990),〝The Effect of Taxes on Male and Female Labor Supply in Sweden,〞Journal of Human Resources, 25：3, 317-357。
4、 Bourguignon, F. and T. Magnac (1990),〝Labor Supply and Taxation in France,〞Journal of Human Resources, 25：3, 358-389。
5、 Cogan, J.(1980),〝Married Women`s Labor Supply：A Comparison of Alternative Estimation Procedures,〞in J. P. Smith ed., Female Labor Supply：Theory and Estimation, Princeton：Princeton University Press. 90-118。
6、 Colombino, U. and D. Del Boca (1990),〝The Effect of Taxes on Labor Supply in Italy,〞Journal of Human Resources, 25：3, 390-414。
7、 Greenhalgh, C. (1980),〝Participation and Hours of Work for Married Women in Great Britain,〞Oxford Economic Papers, 32：2, 296-318。
8、 Gustafsson, Siv (1992),〝Separate Taxation and Married Women`s Labor Supply. A Comparison of West Germany and Sweden,〞Journal of Population Economics, 5, 61-85。
9、 Hall, R. E. (1973),〝Wages, Income and Hours of Work in the U.S. Labor Force,〞in G. Cain and H. Watts ed., Income Maintenance and Labor Supply, Chicago：Marlcham.102-162。
10、 Hausman, J. A. (1980),〝The Effect of Wages, and Fixed Costs on Women`s Labor Force Participation,〞Journal of Public Economy, 14, 161-194。
11、 Heckman, J. (1980),〝Sample Selection Bias as a Specification Error with an Application to Estimation of Labor Supply Function,〞in J. P. Smith ed., Female Labor Supply：Theory and Estimation, Princeton ：Princeton University Press. 206-248。
12、 Hill, M. Anne (1983),〝Female Labor Force Participation in Developing and Developed Countries-Consideration of the Informal Sector,〞Review of Economics and Statistics, 65, 459-468。
13、 Hill, M, Anne (1989),〝Female Labor Supply in Japan Implication of the Informal Sector for Labor Force Participation and Hours of Work,〞Journal of Human Resources, 24：1, 143-161。
14、 Koster, M. (1969),〝Effect of an Income Tax on Labor Supply,〞ed., Taxation of Income from Capital, Washington：Brookings Institution. 310-324。
15、 Layard, R., M. Barton and A. Zabalza (1980),〝Married Women`s Participation and Hours,〞Economica, 47, 51-72。
16、 Leuthold, J. H. (1978),〝The Effect of Taxation on the Hours Worked by Married Women,〞Industrial and Labor Relations Review, 31：4, 520-526。
17、 Leuthold, J. H. (1985),〝Labor Supply with an Endogeneous Tax Rate,〞Public Finance, XXXX/XXXX iime Ann`ee, 1, 83-92。
18、 Mincer, J. (1962),〝Labor Force Participation of Married Women：A Study of Supply,〞ed., Aspects of Labor Economics, 63-73。
19、 Mroz, J. A. (1987),〝The Sensitivity of an Empirical Model of Married Women`s Hours of Work to Economic and Statictical Assumptions,〞Econometrica, 55：4, 765-799。
20、 Nakamura, A. and M. Nakamura (1981),〝A Comparison of the Labor Force Behavior of Married Women in the United States and Canada, with Special Attention to the Impact of Income Taxes,〞Econometrica, 49, 451-489。
21、 Ribound, M. (1985),〝An Analysis of Women`s Force Participation in France：Cross-Section Estimates and Time-Series Evidence,〞The Journal of Labor Economics, 3：5, 177-200。
22、 Rosen, H. S. (1976),〝Taxes in a Labor Supply Model with Joint Wage-Hours Determination,〞Econometrica, 44：3, 485-507。
23、 Smith, N. (1995),〝A panel Study of Labor Supply and Taxes in Denmark,〞Applied Economics, 27, 419-429。
24、 Stelcner, M. and J. Breslaw (1985),〝Income Taxes and the Labor Supply of Married Women in Quebec,〞Southern Economic Journal, 51, 1053-1072。
25、 Triest, R. K. (1990),〝The Effect of Income Taxation on Labor Supply in the United States,〞Journal of Human Resources, 25：3, 491-516。
26、 Ulph, J. and J. Ashworth (1977),〝Estimating Labor Supply with Piecewise Linear Budget Constraints,〞University of Stirling, mimeo。
27、 Van Soest, A., I. Woittiez, A. Kapteyn (1990),〝Labor Supply, Income Taxes, and Hours Restriction in the Netherlands,〞Journal of Human Resources, 25：3, 517-558。
28、 Wales, I. J. and A. D. Woodland (1976), 〝Estimation of Household Utility Functions and Labor Supply Response,〞International Economic Review, 17：2, 397-410。
29、 Wales, I. J. and A. D. Woodland (1979),〝Labor Supply and Progressive Income Taxes,〞Review of Economic Study, 46, 83-95
描述 碩士
國立政治大學
財政學系
86255007
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002000958
資料類型 thesis
dc.contributor.advisor 徐偉初zh_TW
dc.contributor.advisor Steve Wai-cho Tsuien_US
dc.contributor.author (Authors) 吳君泰zh_TW
dc.contributor.author (Authors) Jun-Tai Wuen_US
dc.creator (作者) 吳君泰zh_TW
dc.creator (作者) Wu, Jun-Taien_US
dc.date (日期) 1998en_US
dc.date.accessioned 21-Apr-2016 17:04:47 (UTC+8)-
dc.date.available 21-Apr-2016 17:04:47 (UTC+8)-
dc.date.issued (上傳時間) 21-Apr-2016 17:04:47 (UTC+8)-
dc.identifier (Other Identifiers) B2002000958en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85896-
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 (描述) 86255007zh_TW
dc.description.abstract (摘要) 婦女的勞動供給行為，一直是勞動經濟學的主要課題。就長期趨勢來看，女性勞動供給有不斷增加的情形，其中尤以有偶婦女為然，她們對各國的經濟發展實功不可沒。另外，因應景氣變化的短期波動，有偶婦女的勞動參與率呈現了可觀的多變性。由於，這些異於其它勞動力的特性，吸引了許多經濟學家的研究興趣，並設法探討影響有偶婦女勞動行為的決定因素。zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002000958en_US
dc.subject (關鍵詞) 勞動供給zh_TW
dc.subject (關鍵詞) 所得稅zh_TW
dc.subject (關鍵詞) 薪資所得分開計稅zh_TW
dc.subject (關鍵詞) 合併計稅zh_TW
dc.subject (關鍵詞) 所得稅申報制度zh_TW
dc.subject (關鍵詞) 已婚婦女zh_TW
dc.subject (關鍵詞) Labor Supplyen_US
dc.subject (關鍵詞) Individual Income Taxen_US
dc.subject (關鍵詞) Separate Taxation of Wage Incomeen_US
dc.subject (關鍵詞) Joint Taxationen_US
dc.subject (關鍵詞) Individual Income Tax Filingen_US
dc.subject (關鍵詞) Married Womanen_US
dc.title (題名) 所得稅申報制度變動對已婚婦女勞動供給之影響zh_TW
dc.title (題名) Effect on Married Woman`s Labor Supply of Change in Individual Income Tax Filing Method in Taiwanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部份
1、 吳家聲 常慧娟(1995),〝臺灣地區已婚婦女再就業之研究,〞臺灣銀行季刊, 46：3, 139-158。
2、 陳博文(1989),〝臺灣地區有偶婦女勞動供給的多重選擇分析,〞國立臺灣大學經濟研究所碩士論文。
3、 張慶輝(1982),〝所得稅，家計生產與勞動供給,〞財稅研究, 14：5, 9-21。
4、 張慶輝(1991),〝臺灣勞動供給之研究,〞勞動市場與勞資關係，臺北 南港：中央研究院中山人文社會科學研究所專書, 1-34。
5、 梁正德(1986),〝所得稅與勞動供給-家計模式之實證研究,〞臺北市銀月刊, 17：8, 19-28。
6、 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。
7、 廖光耀(1986),〝所得稅與租稅幻覺對有偶婦女勞動供給的影響,〞國立政治大學經濟研究所碩士論文。
8、 劉鶯釧(1988),〝有偶婦女勞動參與的多重選擇模型,〞經濟論文叢刊, 16：2, 133-148。
9、 羅紀瓊(1986),〝已婚婦女勞動參與的再思,〞經濟論文叢刊,14：1, 113-130。
英文部份
1、 Ashenflter, O. and J. Heckman (1974),〝The Estimation of Income and Substitution Effects in a Model of Family Labor Supply,〞Econometrica, 43, 73-86。
2、 Becker, G. S. (1965),〝A Theory of the Allocation of Time,〞Economic Journal, 75,493-517。
3、 Blomquist, N. S. and U. Hansson-Brusewitz (1990),〝The Effect of Taxes on Male and Female Labor Supply in Sweden,〞Journal of Human Resources, 25：3, 317-357。
4、 Bourguignon, F. and T. Magnac (1990),〝Labor Supply and Taxation in France,〞Journal of Human Resources, 25：3, 358-389。
5、 Cogan, J.(1980),〝Married Women`s Labor Supply：A Comparison of Alternative Estimation Procedures,〞in J. P. Smith ed., Female Labor Supply：Theory and Estimation, Princeton：Princeton University Press. 90-118。
6、 Colombino, U. and D. Del Boca (1990),〝The Effect of Taxes on Labor Supply in Italy,〞Journal of Human Resources, 25：3, 390-414。
7、 Greenhalgh, C. (1980),〝Participation and Hours of Work for Married Women in Great Britain,〞Oxford Economic Papers, 32：2, 296-318。
8、 Gustafsson, Siv (1992),〝Separate Taxation and Married Women`s Labor Supply. A Comparison of West Germany and Sweden,〞Journal of Population Economics, 5, 61-85。
9、 Hall, R. E. (1973),〝Wages, Income and Hours of Work in the U.S. Labor Force,〞in G. Cain and H. Watts ed., Income Maintenance and Labor Supply, Chicago：Marlcham.102-162。
10、 Hausman, J. A. (1980),〝The Effect of Wages, and Fixed Costs on Women`s Labor Force Participation,〞Journal of Public Economy, 14, 161-194。
11、 Heckman, J. (1980),〝Sample Selection Bias as a Specification Error with an Application to Estimation of Labor Supply Function,〞in J. P. Smith ed., Female Labor Supply：Theory and Estimation, Princeton ：Princeton University Press. 206-248。
12、 Hill, M. Anne (1983),〝Female Labor Force Participation in Developing and Developed Countries-Consideration of the Informal Sector,〞Review of Economics and Statistics, 65, 459-468。
13、 Hill, M, Anne (1989),〝Female Labor Supply in Japan Implication of the Informal Sector for Labor Force Participation and Hours of Work,〞Journal of Human Resources, 24：1, 143-161。
14、 Koster, M. (1969),〝Effect of an Income Tax on Labor Supply,〞ed., Taxation of Income from Capital, Washington：Brookings Institution. 310-324。
15、 Layard, R., M. Barton and A. Zabalza (1980),〝Married Women`s Participation and Hours,〞Economica, 47, 51-72。
16、 Leuthold, J. H. (1978),〝The Effect of Taxation on the Hours Worked by Married Women,〞Industrial and Labor Relations Review, 31：4, 520-526。
17、 Leuthold, J. H. (1985),〝Labor Supply with an Endogeneous Tax Rate,〞Public Finance, XXXX/XXXX iime Ann`ee, 1, 83-92。
18、 Mincer, J. (1962),〝Labor Force Participation of Married Women：A Study of Supply,〞ed., Aspects of Labor Economics, 63-73。
19、 Mroz, J. A. (1987),〝The Sensitivity of an Empirical Model of Married Women`s Hours of Work to Economic and Statictical Assumptions,〞Econometrica, 55：4, 765-799。
20、 Nakamura, A. and M. Nakamura (1981),〝A Comparison of the Labor Force Behavior of Married Women in the United States and Canada, with Special Attention to the Impact of Income Taxes,〞Econometrica, 49, 451-489。
21、 Ribound, M. (1985),〝An Analysis of Women`s Force Participation in France：Cross-Section Estimates and Time-Series Evidence,〞The Journal of Labor Economics, 3：5, 177-200。
22、 Rosen, H. S. (1976),〝Taxes in a Labor Supply Model with Joint Wage-Hours Determination,〞Econometrica, 44：3, 485-507。
23、 Smith, N. (1995),〝A panel Study of Labor Supply and Taxes in Denmark,〞Applied Economics, 27, 419-429。
24、 Stelcner, M. and J. Breslaw (1985),〝Income Taxes and the Labor Supply of Married Women in Quebec,〞Southern Economic Journal, 51, 1053-1072。
25、 Triest, R. K. (1990),〝The Effect of Income Taxation on Labor Supply in the United States,〞Journal of Human Resources, 25：3, 491-516。
26、 Ulph, J. and J. Ashworth (1977),〝Estimating Labor Supply with Piecewise Linear Budget Constraints,〞University of Stirling, mimeo。
27、 Van Soest, A., I. Woittiez, A. Kapteyn (1990),〝Labor Supply, Income Taxes, and Hours Restriction in the Netherlands,〞Journal of Human Resources, 25：3, 517-558。
28、 Wales, I. J. and A. D. Woodland (1976), 〝Estimation of Household Utility Functions and Labor Supply Response,〞International Economic Review, 17：2, 397-410。
29、 Wales, I. J. and A. D. Woodland (1979),〝Labor Supply and Progressive Income Taxes,〞Review of Economic Study, 46, 83-95		zh_TW