|
People always feel there is inequality in the tax system because
the families with the same income pay the different taxes. This
fact abstracts the econom-ists to study. So the economic
analysis concentrates on the discussion of ver-tical equity
(progressivity effect) and horizontal equity (reranking effect).
While in the empirical study, Economists pay no attention to the
difference ofthe household structure, there lacks the common
comparative foundation of theempirical study. For example, the
high-income family may have more people andthe low-income family
may have less people,or the high-income family may haveless
people and the low-income family may have more people. So the
empiricalstudy is doubtful. In this thesis, there are two
topics. First, focus on thevertical equity and horizontal equity
and consider the members of household.Second, for the reasons
of economic growth and consumption pattern, the taxburdens
will also change. This factor should be considered in the
trends oftax burdens. This empirical study finds when
considering the household struct-ure, the conclusion is not the
the same as other studies. The household sampledata is also a
important reason which decides the output. This thesis
alsoapplies the decomposition by estimating the gap-narrowing
effect and rerankingeffect of Taiwan from 1983 to 1994.
|