臺灣博碩士論文加值系統

我國租稅稅收長期偏低，此乃我國稅制一直飽受外界輿論批評之處。尤其，稅源結構中有四分之三係來自勞動所得，資本所得僅占四分之一，受薪階級成為最主要的所得稅納稅者，這種對資本所得和勞動所得來源的差別待遇現象，似乎有損賦稅平衡性。而過去的研究卻少有針對勞動所得的租稅負擔作深入的研究和分析。
本文的目的在探討我國歷年來勞動所得租稅負擔率的趨勢，透過求算勞動所得租稅負擔率，分析其造成的主要原因。本文利用民國八十三至九十四年行政院主計處所公布的「家庭收支調查報告」原始資料，採Jobs Study（OECD，2005）中計算勞動所得租稅負擔的「稅楔」（Tax Wedge）之衡量指標，針對家庭戶長之行業別、職業別，及家庭可支配所得五等分三大面向，探討我國近十二年來勞動所得租稅負擔率的趨勢。
研究結果發現，近十二年來，我國勞動所得租稅負擔比率變化起伏不大，一直呈現穩定的趨勢；透過行業別和職業別求算之勞動所得租稅負擔率差異甚小；透過觀察家庭可支配所得五等分之勞動所得租稅負擔情況，家庭可支配所得第五等分和第四等分之平均勞動所得租稅負擔率幾乎相當，甚至可支配所得較低的第四等分家庭負擔率超過第五等分之家庭，明顯發現我國所得稅制垂直公平的問題。

The total tax revenues as percentage of GDP in Taiwan has been in low level for long. One of the major criticisms of tax structure in Taiwan is that seventy-five percent of the sources of personal income tax come from labor income, reflecting the unequal treatment between labor and capital incomes. However, in the literature of Taiwan’s tax studies there were only a few studies focused on this issue.
The purpose of the study is to investigate Taiwan’s tax burden on labor income, using data from The Survey of Family Income and Expenditure in Taiwan during 1994-2005. The method we use to measure tax burden on labor income is the “tax wedge index” suggested by OECD Job Study (2005).
The result of this study indicates that the tax burden on labor income in Taiwan during the periods of investigation did not have large variation. It remains in a quite stable level and shows no significant differences among jobs and among occupations. However, it also revels that the tax burden on labor income for the forth and fifth quintiles of income distribution seems to be equal, implying the vertical inequality of the income tax system in Taiwan.

第一章 緒論………………………………………………………… 1
第一節 研究動機與目的………………………………………………… 1
第二節 研究方法與限制………………………………………………… 4
第三節 研究架構………………………………………………………… 6
第二章 文獻回顧…………………………………………………… 7
第一節 國外勞動所得租稅負擔指標相關文獻………………………… 7
第二節 國內研究租稅負擔之相關文獻………………………………… 10
第三章 衡量指標與研究方法……………………………………… 13
第一節 勞動所得租稅負擔衡量指標…………………………………… 13
第二節 研究方法………………………………………………………… 23
第四章 研究結果分析……………………………………………… 28
第一節 行業別勞動所得租稅負擔……………………………………… 28
第二節 職業別勞動所得租稅負擔……………………………………… 41
第三節可支配所得五等分家庭勞動所得租稅負擔……………………… 45
第五章 研究結論…………………………………………………… 48
參考文獻…………………………………………………………… 51

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