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研究生:黃琛
研究生(外文):Chen Huang
論文名稱:台灣實施工作所得租稅抵減制度(EITC)可行性之研究
論文名稱(外文):The study of the Feasibility for Applying Earned Income Tax Credit in Taiwan
指導教授:羅正忠羅正忠引用關係
指導教授(外文):Cheng-Chung LO
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:商務經營研究所
學門:商業及管理學門
學類:貿易學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:86
中文關鍵詞:工作所得租稅抵減貧富差距中產階級低收入戶可行性勞動供給
外文關鍵詞:EITCIncome taxdistribution of incomeLabor Supply
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近來台灣貧富差距逐漸擴大,觀察歷年主計處的家庭收支調查資料,發現自1980年開始台灣的貧富不均問題已有逐漸擴大的現象。尤其過去一年原物料價格快速上漲,民眾為維持基本生活所需,所支用在基本開銷的費用不斷增加,已對台灣中下收入家庭之生活,產生威脅,許多新貧、近貧家庭因此產生。
這些近貧群體在台灣現行體制下難以獲得協助,目前台灣社會救助體系對於低收入戶取得資格的附加條件非常嚴格,使得這些人跨不過低收入門檻而成為近貧,使其在面臨經濟不景氣時更易受傷害。此外儘管台灣目前尚未形成M型化社會,然台灣中產階級逐漸往貧富的兩端移動已是趨勢。這些種種跡象顯示,台灣社會結構正面臨挑戰,已是吾人不得不重視的課題。而馬英九總統在競選時,以美國EITC為藍本提出「勞動所得退稅補貼方案」,作為此一問題的施政方針。其政策主張是只要受助者具有勞動收入且低於一定所得額以下者,便能獲得補助,希望能藉此制度協助台灣低勞動收入或近貧家庭脫離貧窮;例如97年9月所施行「照顧近貧-工作所得補助方案」即是仿自此一制度,並衍生社會諸多探討,因此台灣實行EITC是否可行,值得探究。
本研究的主要目的在於評估台灣實行「薪資所得租稅抵減(EITC Earned Income Tax Credit)」對男性戶長勞動供給及所得分配的影響。為了解「勞動所得退稅補貼方案」對勞動供給之影響,本研究針對台灣65歲以下的就業男性的勞動供給進行回歸分析,並將估計結果結合本方案設算其勞動工時的變化。在選用資料方面,係運用行政院主計處2007年所進行之人力運用調查資料估計國內男性戶長的勞動曲線,再據此結合本方案進行模擬,以便觀察其對於勞動供給與所得分配之影響。
經本研究實證結果,發現實施EITC預計可使不同地區間與不同型態職業間的所得差距獲得改善,緩解城鄉發展所造成之所得差距以及知識經濟下貧富差距的衝擊,對於近貧階級確能帶來幫助。至於實行該制度對勞動供給的影響部分,本研究發現在「抵減遞增階段」預期可使勞動供給增加(2.23%);在「抵減遞減階段」下將導致勞動供給下降(9.02%),這與台灣早先的研究以及美國的相關文獻之結論相同。將二階段之政策效果合併觀察,發現「抵減遞減階段」產生的勞動供給減少效果將會完全抵銷「抵減遞增階段」產生的勞動供給增加效果。因此,對於提高工作誘因方面,其補貼率及補貼遞減率的設定上值得重新檢討。
The distribution of household income in Taiwan is going to get worse in these years. According the Family Income and Expenditure Survey Metadata of the last 20 years published by Directorate General of Budget, Accounting and Statistics, the gap between rich and poor has been widening for 20 years. Particularly when the raw material prices has risen sharply past year, the expenditure of household also increased to maintain a constant standard of living, which has impacted those who are low-income families in Taiwan. Thus there are more and more “New-Poor” or “Near-Poor” families in recent year. These groups are hard to get any assistance by government under current society systems which with tightly qualifications in Taiwan thus these people could not maintain their basic need of living. Although the distribution of household income in Taiwan is not the “M-Shape” style yet; however, the trend really do that the bourgeoisie is gradually moving to either side of the richest and poorest.
All sorts of indications show that there are many challenges for the distribution in Taiwan which needs more concern about it. The President Ma Ying-Jeou proposed the “Earned Income Tax Credit” Program, which is based on the U.S. version of EITC, as his political policy of the solution of the gap between rich and poor when he was candidate last year. The subsidies’ recipients should have labor earning which is below a certain level in this program, and expect to help the low-income or near-poor families to escape poverty. For instance, the “Care for the Near Poor: Allowance for Earning Income Program” implemented in September of year 2008 was inspired by the EITC and has generated a lot of discussions in the Taiwan society. Hence, it needs to be discussed more whether the ETTC is feasible in Taiwan or not.
This study tries to simulate the effects of the male householders’ labor supply and income distribution if EITC applied in Taiwan. For learning the impacts on the labor supply with EITC, this study made a regression analysis of labor supply with the employed males under the age of 65 in Taiwan and combined the result with the estimation of the variation of the working hours for this program. Regard to the data selection, this research adopted “Report on The Manpower Utilization Survey, 2007” published by Directorate General of Budget, Accounting and Statistics of the Executive Yuan to compute the domestic male householders’ labor supply curve. The outcome further associated with the program in order to simulate the effects of the earned income tax credit on labor supply and income distribution.
An overview of the Simulation research, the gap between rich and poor in different regions or with different types of occupation would be improved when it applies EITC. In addition, it certainly would benifit for the Near-Poors. Regard to the effects on the labour supply with implementation, the research found that the labour supply would increase in the phase-out range (2.23%); however, in the phase-out range, it tends to decrease (9.02%) thus the whole effects of the two phases would decline labor supply . Therefore, regard to the Financial work incentives for low-wage worker , it definitely needs more tests and examinations on formulating the credit rates and the phase-out rates.
摘要 I
ABSTRACT III
謝 誌 V
目錄 VII
表目錄 VIII
圖目錄 IX
一 緒論 1
1.1 研究背景動機與目的 1
1.2 研究範圍與研究方法 3
1.3 本文架構與流程 4
二 台灣現行所得分配惡化問題之探討 6
2.1 台灣現行所得分配狀況 6
2.2 所得分配惡化原因分析 11
2.3 現行台灣解決貧富不均的方法 20
三 文獻回顧 22
3.1 負所得稅理論 22
3.2 負所得稅制缺失 23
3.3 美國EITC制度 27
3.3.1 制度背景與政策意涵 27
3.3.2 EITC制度介紹 30
3.3.3 政策效果與相關實證研究 33
3.4 台灣相關勞動供給文獻 37
四 台灣實施工作所得租稅抵減之研究 41
4.1 台灣實行工作所得租稅抵減之背景 41
4.2 台灣現行薪資所得租稅抵減之規劃內容 46
4.3 台灣實行EITC制度所面臨之挑戰與整合 49
4.3.1 實施EITC制度之挑戰 49
4.3.2 EITC制度與社會福利現制之整合 52
五 薪資所得租稅抵減制度政策效果之模擬 55
5.1 模型建立與資料整理 55
5.1.1 迴歸模型介紹 56
5.1.2 資料整理 58
5.1.3 估計結果 59
5.2 政策效果模擬分析 61
5.2.1 合於制度下之職業分佈情形 62
5.2.2 合於制度下就業男性勞動供給變化 65
5.2.3 補貼前後職業別間所得分配變化 68
5.2.4 補貼前後區域間所得分配變化 69
5.3 政策可行性分析 72
六 結論與建議 78
6.1 結論 78
6.2 建議 79
6.3 後續研究建議 80
參考文獻 81
中文文獻 81
英文文獻 82
附錄一 97年度直轄市、縣(市)政府對低收入戶採行之服務措施 84
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10.許穎心,1999,勞動供給、所得稅與超額負擔-台灣的實證研究,國立政治大學財政研究所碩士論文
11.陳欽賢、林建仁、劉彩卿、孫建忠(97年3月):美國「薪資所得租稅補貼」(Earned Income Tax Credit)之初探 財稅研究第37卷第2期
12.曾巨威,2008,推動一項新的稅改工程:EITC,國家政策研究基金會,檢索日期:98年3月17日。網址:http://www.npf.org.tw/post/1/3879
13.蕭新煌,2007,台灣社會的貧富差距與中產階級問題,《臺灣民主季刊》第四卷,第四期
14.戴肇洋,2005,「健全租稅法制,才能縮短貧富差距與促進產業發展」,經濟部投資業務處全球台商e焦點第31期檢索日期:98年3月17日。網址:http://twbusiness.nat.gov.tw/paper/y05/07/31-251.htm
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英文文獻
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