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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.
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