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研究生:許珍綾
研究生(外文):Hsu,Chen-ling
論文名稱:台灣最低稅負制之經濟分析
論文名稱(外文):An analysis of the Alternative Minimum Tax in Taiwan
指導教授:官德星官德星引用關係
指導教授(外文):De-Xing, Guan
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:經濟學系
學門:社會及行為科學學門
學類:經濟學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:52
中文關鍵詞:最低稅負制社會地位公平性效率性
外文關鍵詞:social statusthe alternative minimum tax
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我國自 95 年元月起正式實施「所得稅基本稅額條例」(最低稅負制),目的為使適用租稅減免規定而繳納較低之稅負,甚至不用繳稅的公司或高所得個人,都能繳納最基本稅額,適度達成所得稅之公平性,蓄積未來擴大稅基降低稅率的租稅改革動能。然而,課稅結果是否能夠有效提升公平性,以及對社會福利的影響,為本文欲探討之議題。
本文採用Becker, Murphy and Werning (2005)的理論架構為基礎,將「社會地位」列入效用函數考量,並依所得收入將消費者作區隔,分作三個類別:市井小民、不適用最低稅負制的富人與適用該稅制的富人,並且加入員工分紅及賦稅,討論施行最低稅負制後,一般財貨與社會地位之均衡消費量的變動,以及效用值的改變。
由於目前尚無實際稅收資料可供查詢及研究,因此以「民國92年度綜合所得稅申報核定統計專冊」之資料,使用GAUSS軟體進行數值模擬。由模擬結果可以得知,實施最低稅負制,對於不適用該稅制的人之效用提升,有正向影響,公平主義觀點下的社會福利隨之上升;然而其效用值上升的幅度,無法填補適用該稅制之富人之效用值減少幅度,若以功利主義方式計算社會福利,社會福利則呈現下降趨勢。
因此最低稅負制的施行,雖然可以令高所得或大幅享受租稅優惠的納稅者,對國家財政有基本的貢獻,以維護租稅公平、確保國家稅收,並且提升民眾對於稅制公平的認同,但是在效率性方面的喪失,卻是無法避免的,公平性與效率性之間應如何取捨,端看政府制定政策時的考量。
Before 2005, high-income class and some engineering corporations had tax deductions because of the tax-deduction rules. Therefore, on January 1st 2005, the Taiwanese government launched the Alternative Minimum Tax system (AMT) to promote the fairness of the Taiwanese tax system. After the AMT was implemented, those who had had tax deductions had to pay the minimum taxes. In this thesis, we explore the effectiveness of the AMT system and the impact on the overall social welfare after the execution of the AMT.

Based on the theoretical structure introduced by Becker, Murphy, and Werning (2005), social status, according to individual’s income which includes bonus, is a positive factor, as well as complementary with consumption in individual’s utility function, in this thesis. Additionally, we divide individuals into three kinds of social status, the wealthy people who apply to the AMT, the middle class and the ordinary people who don’t apply to the AMT. After establishing this framework, we probe that the changes of the merchandize consumption, the social status consumption and the related individual’s utility, after the implement of the AMT.

Subsequently, we use simulation to further analyze those changes and the result of the simulation shows that after the implement of the AMT, the utilities of the people who don’t apply to the minimum tax system will rise. Therefore, from Rawls’ perspective, the overall social welfare will also increase. However, the rises is actually less than the decline in the utilities of the wealthy people who apply to the system. Hence, from utilitarianism’s perspective, the overall social welfare will decrease.
In this thesis, we find out that the Alternative Minimum Tax system certainly can promote the economic fairness, but reduces the economic efficiency meanwhile. Thus, the Taiwanese government should take all the impacts into consideration.
第一章 緒論
第一節 研究動機
第二節 最低稅負制
第三節 公平性之探討
第四節 本文架構
第二章 文獻回顧
第三章 理論模型
第一節 實施最低稅負制前之理論模型
第二節 實施最低稅負制後之理論模型
第四章 數值分析
第一節 資料來源
第二節 分析結果
第三節 社會福利函數
第五章 結論
附錄
參考文獻
Becker, Gary S. and Murphy, Kevin M. (2000) Social Economics: Market Behavior in a Social Environment, Cambridge, Mass.; Harvard University Press
Becker, Gary S., Kevin M. Murphy and Werning, Iván (2005) “The Equilibrium Distribution of Income and the Market for Status” Journal of Political Economy, Vol. 113, pp. 282-310
Chamley, Christophe (1986) “Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives” Econometrica, Vol. 54, No. 3, pp. 607-622
Lucas, Robert E. Jr. (1990)“Supply-Side Economics: An Analytical Review” Oxford Economic Papers, Vol. 42, No. 2, pp. 293-316.
Phelps, E. S. and Riley, J. G. (1978) “Rawlsian Growth: Dynamic Programming of Capital and Wealth for Intergeneration "Maximin" Justice,” Review of Economic Studies, Vol. 45, No. 1, pp. 103-120.
Rawls, John (1971) A Theory of Justice, Cambridge, Mass.; Harvard University Press
Rosen, Sherwin (1997) “Manufactured Inequality,” Journal of Labor Economics, Vol. 15, No. 2, pp. 189-196.
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