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研究生:謝婷伃
研究生(外文):Ting-Yu Hsieh
論文名稱:台灣地區自僱家戶低報所得推估 與 真實所得分配之探討
論文名稱(外文):The Estimation of Self-Employment Income Underreporting and the Evaluation of Real Income Distribution in Taiwan
指導教授:林恭正林恭正引用關係蘇建榮蘇建榮引用關係
指導教授(外文):Kung-Cheng LinJain-Rong Su
口試委員:李顯峰
口試委員(外文):Hsien-Feng Lee
口試日期:2012-06-11
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:財政學系
學門:商業及管理學門
學類:財政學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:中文
論文頁數:55
中文關鍵詞:所得短報台灣地區家庭收支調查資料支出基礎法五等分位差距倍數吉尼係數
外文關鍵詞:Income UnderreportingThe Survey of Family Income and Expenditure of TaiwanThe Expenditure-Based ApproachThe Ratio of Household Income - Top 20% to Lowest 20%, Gini Coefficients
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家庭收支調查資料中的所得資料不僅為政府制定相關社會福利及公開資訊數字的依據,也經常使用於學術研究,因此家庭收支調查資料能否真實反映家戶所得情況非常重要,曾巨威(2010)曾提及的家庭收支調查資料樣本數不足,代表性也有待商榷,如果樣本中所得資料的正確性也有問題,則據以推估的所得分配指標將無法真實反映台灣所得分配的情況。然過去台灣對這方面研究不足,僅有呂逸晨(2011)以支出基礎法探討2005年及2009年家庭收支調查資料中低報所得的情況,並未進一步利用其調整後所得計算真實的所得分配,用以分析台灣地區真實所得的分配情況。
本研究使用支出基礎法對2001年至2010年的資料進行估算低報所得的程度,並使用調整後的真實所得推估所得分配指標,分別重估五等分位差距倍數及吉尼係數指標,並與調整前的指標比較。
結果顯示10年間平均低報所得4%到36%,支持我們對於自僱者家戶相對受僱者家戶而言會隱瞞其真實收入的假設,10年來所得低報總數高達上百億元,每年平均每戶低報25,500元。研究結果顯示所得最高者及最低者較容易低報所得,白領工作人員比藍領工作人員容易低報所得。調整後所得分配更為不均,五等分位差距倍數及吉尼係數分別由4.91擴大為5.00及0.307增加至0.313,可以肯定所得低報的存在與真實所得分配較申報所得更為不均。
The data of The Survey of Family Income and Expenditure (SFIE) of Taiwan is heavily used to establishing government welfare policies as well as studying the income distribution of Taiwan in many academic researches. However, Zeng(2010) posed two questions about the SFIE data: one is the insufficient samples of SFIE and the other is the representation of samples. Therefore, it is very important to recognize whether the SFIE data reflects the real Taiwan’s household income or not.
In a previous study by Lu (2011), he estimated the degree of underreporting income of SFIE based on the expenditure-based approach for the years of 2005 and 2009. However, Lu did not use the revised income data to analyze the real income distribution in Taiwan.
This study extends the work of Lu (2011) to examine the underreporting income from 2001 to 2010 and further use the revised real income data to calculate the index of income distribution in Taiwan. Both the index of Gini coefficient and the ratio of top 20% to lowest 20% income are estimated and compared with the index of unrevised income distribution.
The result shows that the average rate of underreporting income is from 4% to 36% during the 10 years period which is consistent with our hypothesis that compared to the employed households, self-employed households are more likely to conceal their real income. The estimated underreporting incomes were more than ten billion NT. dollars within 10 years, which means every household averagely underreported NT. 25,500. The results also show that the rich and the white-collar are more likely to underreport their income than the poor and the blue-collar do, respectively. Finally, the distribution of adjusted income is more unequal than that of reported income. The ratio of top 20% to lowest 20% is increased from 4.91 to 5.00, whereas Gini Coefficient is from 0.307 to 0.313. In sum, it is for sure that the problem of income underreporting in Taiwan does exist, and the distribution of income becomes more unequal after evaluating the adjusted income.
目錄
緒論 ..................................................................................................................... 1
第一節 研究動機 .................................................................................... 1
第二節 研究目的 .................................................................................... 9
第三節 研究架構 ................................................................................... 10
第二章 文獻回顧 .......................................................................................... 11
第一節 採用支出基礎法探討低報所得 .................................................. 11
第二節 低報所得與所得分配 ................................................................ 14
第三章 研究方法 .......................................................................................... 17
第四章 資料來源與變數說明 ........................................................................ 24
第一節 資料來源 ................................................................................... 24
第二節 變數說明與基本統計量 ............................................................. 26
第五章 實證結果分析 ................................................................................... 37
第一節 2001年至2010年間所得低報情況 ........................................... 37
第二節 五等分位差距倍數及吉尼係數 .................................................. 42
第六章 結論與建議 ....................................................................................... 46
第一節 結論 .......................................................................................... 46
第二節 未來研究方向 ............................................................................ 48
參考文獻 ............................................................................................................. 49
附錄 .................................................................................................................... 51
中文部分:
行政院主計處(2010),九十九年家庭收支調查報告。
行政院內政部社會司(2011),http://www.moi.gov.tw/dsa/。
行政院勞工委員會(2011),http://www.cla.gov.tw/。
呂逸晨(2011),台灣地區自僱家戶低報所得之推估,國立台北大學財政學研究所碩士論文。
李宜、鄭保志(2010),臺灣政府各項移轉收支的重分配效果比較:1976~2006之全面性與局部性分析,經濟論文叢刊,38(2),233-288。
林宇文(2005),貧窮議題法規範之研究,國立中山大學中山學術研究所碩士論 文。
林恭正、蔡玲玉(2009),所得分配與租稅政策,財稅研究,第41卷第1期,頁75-2010。
林恭正、羅詩婷(2005),臺灣樂透彩券是「劫貧濟富」嗎?財稅研究,37(2),97-115。
莊文寬(2006),我國經濟發展與所得分配的演變,主計月刊,608,49-61。
曾巨威(2010/9/27),社論-正視台灣所得分配統計的困境,工商時報。
連賢明(2011),如何使用健保資料推估社經變數,人文及社會科學集刊,23(3) ,371-398。
葉金標(2008),臺灣各縣市所得分配不均之探討,財稅研究,40(1),111-121。
蘇建榮、李顯峰、吳世英、翁堃嵐(2011),以未稽核所得申報資料推估短漏報所 得,經濟論文,第39卷第2期,頁215-243。

英文部分:
Benedek, D. and O. Lelkes (2009) ’’The Distributional Implications of Income Underreporting in Hungary,’’ University Library of Munich, Germany in its series MPRA Paper, 17287.
Davutyan, N. (2008) ”Estimating the Size of Turkey's Informal Sector:An Expenditure‐Based Approach,” Journal of Economic Policy Reform, 11(4), 261-271.
Feldman, N. and J. Slemrod (2007) “Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns.” Economic Journal 117, 327-352.
Fortin, B., G. Lacroix and D. Pinard (2010) “Evaluation of the Underground Economy in Quebec:A Microeconomic Approach,” International Economic Journal, 24(4), 463-479.
Johansson, E. (2005) “An Estimate of Self-Employment Income Underreporting in Finland,” Nordic Journal of Political Economy , 31, 2010-109.
Lyssiotou, P., P. Pashardes and T. Stengos (2004) “Estimates of the Black Economy Based on Consumer Demand Approaches,” Economic Journal, 114, 622–640.
Matsaganis, M., D. Benedek, M. Flevotomou, O. Lelkes, D. Mantovani and S. Nienadowska (2010) “Distributional Implications of Income Tax Evasion in Greece, Hungary and Italy,” University Library of Munich MPRA Paper, 21465.
Matsaganis, M. and M. Flevotomou (2010) “Distributional Implications of Tax Evasion in Greece,” Hellenic Observatory Papers on Greece and Southeast Europe, GreeSE Paper, 31.
Pashardes, P. and A. Polycarpou (2008) ” Income Tax Evasion, Inequality and Poverty,” Cyprus Economic Policy Review, 2(2), 37-49.
Pissarides, C. A. and G. Weber (1989) “An Expenditure-Based Estimate of Britain’s Black Economy,” Journal of Public Economics, 39, 17-32.
Schuetze, H. (2002) “Profiles of Tax Noncompliance among the Self-Employed in Canada: 1969-1992,” Canadian Public Policy, 28, 219-237.

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