我國地價稅與房屋稅之稅制源起甚早且近年無重大變革，而早期針對部份年度的實證研究顯示我國財產稅具有累退性，故本研究擬以行政院主計處之「家庭收支調查報告」為資料依據，長時間觀察自1979至2011年間我國家計單位所負擔之財產稅的支出、財產稅占所得比率的變化、財產稅對所得均化的影響程度、累退性的變化情形等，並進一步分析各縣市的財產稅的支出、財產稅占所得比率及財產稅的累退性。 分析結果顯示，家計單位財產稅的平均支出大抵呈現遞增的趨勢，在1979年至1983年間財產稅並不具有明顯之累退性，但1984年以後至2011年間則具有累退性，且累退性日益明顯，近10年更顯急遽惡化，且惡化速度亦日益加快。分析2006年各縣市財產稅負擔，累退程度最嚴重的三個縣市依序為為台東縣、宜蘭縣、澎湖縣，累退性最和緩的三個縣市依序為為高雄市、彰化縣、桃園縣。再深入探討2001年至2006年各縣市財產稅之累退程度，累退程度最嚴重者出現次數最多之縣市為，累退程度最輕微者，則無明顯集中於某一縣市。

本文透過行政院主計總處家庭收支調查報告分析1979年至2013年之間我國不同世代間家庭戶長的特性、家庭的總收入與支出的變化狀況，以討論我國世代不公平的狀況是否日益嚴重。本研究利用35年間的資料，將資料依據經濟戶長的年齡分組，作為各世代的代表以討論所得收入之金額及所得種類變化，並計算出世代內的吉尼係數、十等分位倍數以討論所得分配不均情形；支出部分則呈現支出總計金額及消費性、非消費性支出變化，並且另外分析租稅負擔的變化情形。 本研究發現在家庭特性的變化來看，整體平均的經濟戶長年齡提高、經濟戶長的女性比例增加、戶長平均教育年數也有增加的趨勢。在收入的部分則是有實質所得收入成長停滯的現象，收入中佔有最高比例部分為受雇人員報酬，財產所得則是在較高年紀世代所得中佔有較多比例。透過吉尼係數的分析，發現臺灣的貧富差距問題確實存在，同一世代內所得不均情況隨時間而更加嚴重。支出總計有先增後減的趨勢，但在近幾年的支出總計沒有太大的變化；消費支出佔了家庭支出總計的八成以上，比例亦有逐年下滑的傾向。租稅支出佔可支配所得比例有偏低的情況，整理而言40歲世代會負擔較高的租稅支出；所得稅繳稅金額最高，但繳稅比例卻最低，其他稅負繳稅比例高，金額卻低。 政府必須在所得稅的稅制上有所修正，才能發揮所得重分配的功能，在高齡化的社會狀況之下，在制定社會福利政策時應該更加的謹慎注意；最後在面臨世代不公惡化的情況下，政府應提出作為，以避免所得分配不均所可能導致的社會問題

本文運用行政院主計總處「台灣地區家庭收支調查報告」的家戶資料作為樣本，分析從1979年至2012年間台灣地區的總體景氣波動對於家庭酒品消費支出是否有顯著的影響，並探討當總體景氣指標處於繁榮期和衰退期，對於家庭酒品的消費支出影響是否不一致。 本文使用複迴歸模型進行實證，分析總體景氣波動與家庭酒品消費呈現正循環或逆循環關係，以及總體景氣波動繁榮期和衰退期間對家庭酒品消費支出的影響程度是否存在不對稱。主要結論為：總體景氣波動對於全體家庭及低所得家庭的酒品消費支出不顯著，而對於高所得家庭的酒品消費支出呈現顯著正循環。同時，高所得家庭在景氣繁榮期與衰退期有顯著的不對稱性，亦即當景氣繁榮時，高所得家庭的酒品消費支出增加幅度較景氣衰退減少的幅度明顯。

本文主要研究臺灣購買公益彩券長期之變化以及購買公益彩券家庭的特性，並探討各縣市購買公益彩券的概況。運用行政院主計總處2002年至2010年「臺灣地區家庭收支調查報告」的家庭所得及支出等資料，將購買公益彩券與所得之間做連結。首先，將全體家庭依可支配所得高低排序分組，發現購買公益彩券支出與可支配所得呈現正相關，然而從長期的角度觀察，各組購買公益彩券支出有逐年下降的趨勢；其次，以每戶家庭每一成年人平均購買公益彩券支出為排序分組，發現購買公益彩券支出愈多的家庭，其戶長以男性為主、年紀較輕、教育程度較高，且以從事第三級產業的比率較高；綜觀長期資料，戶長年齡及教育程度呈現逐年增加的趨勢，而戶長為女性的比率有逐漸攀升的情形。 觀察各組購買公益彩券家庭成員特性，以男性所占比率較高，但長期來看，各組女性比率有逐年上升的趨勢；就年齡而言，在2002年至2007年呈現的情況是購買公益彩券支出與年齡呈現反向關係，而在2008年至2010年則是呈現U字型關係。此外，在觀察各縣市購買公益彩券之概況時，發現可支配所得是影響購買公益彩券的重要因素之一。 / This study uses “Report on the Survey of Family Income and Expenditure in Taiwan Area of Republic of China” to explore the changes of lottery-buying in Taiwan for long run, and the characteristics of lottery-buying households in Taiwan. The results show as following： First of all, the expenditure of the lottery correlates positively with the income of the whole family, and the lottery-buying expenditure have the decayed trend. Secondly, the lottery-buying families which have higher lottery-buying expenditure show the characteristics of lower average age, higher education level, and male householder. In long term, it shows the features of higher average age, higher education level, and higher percentage of female householder. Thirdly, this study observes the features of lottery-buying family members, the results show a higher percentage of men, but in the long run, the ratio of women is an increasing trend. In terms of age, the expenditures of purchasing lottery go higher, but the average age go down in 2002-2007, while in 2008-2010 it’s a U-shaped relationship. In addition, exploring the lottery-buying Cities and Counties in Taiwan, this study finds that income is one of the important factors to affect purchasing lottery.

依衛生福利部國民健康署指出，飲酒會導致如車禍、家暴、肝癌及肝硬化等事故與疾病，這些都是少量卻有顯著危害。目前臺灣的酒品隨處可購得，但國人及整個社會卻尚未學會到如何正確與「酒」相處；而臺灣特有的拚酒文化更是常拚出一身病來，許多人因酒而失業、家庭失和，甚至喪命。更可怕的是，飲酒還會造成無辜大眾平白犧牲。有鑒於飲酒過量所帶來的危害，酒害的防制已是世界各國共同的議題。 本研究從長時間來回顧臺灣飲酒消費的情況及變化，同時觀察臺灣飲酒家庭戶長與家庭成員的特性，及各縣市飲酒消費的情形，以作為我國未來在制定酒害防制政策時之參考。本文利用行政院主計總處提供之1990至2012年「家庭收支調查報告」資料來進行分析，結果發現飲酒消費支出金額與所得呈現正向關係，惟所得低的家庭，其飲酒消費支出占可支配所得的比重，較所得高的家庭大。另飲酒消費支出較高的家庭，其教育程度及平均年齡相對較低，且男性成員比率偏高，倘若針對教育程度較低者、年輕及男性族群，透過教育及政策行銷，加強渠等對飲酒危害的風險認知，進而減少飲酒量，將有利提升國民健康。 / It is published that traffic accidents, certain social problems or body illnesses are often the results of alcohol drinking events; such as car accident, family abuse, liver cancer or cirrhosis etc., reported by Health Promotion Administration Ministry of Health and Welfare. Such alcohol problems are rare, but serious once happened. Alcohols can be bought everywhere in Taiwan, but still Taiwanese don’t know how to deal with drinking. One of the Taiwanese drinking features, the bottom-up, also adds to the alcohol problems. Many unemployment, family quarrels or even the human lives are caused or jeopardized by over-drinking. Sometimes, even an innocent people could be hurt through a drinking event. Due to the endangerment that is developed by over drinking, that how to prevent it is now a common issue to discuss with all over the world. This essay examines the long-term alcohol consumption changes in Taiwan, observes, at the same time, the characteristics of alcohol-drinking families and the family head of the household, and compares the alcohol consumption situation in different town, county areas in Taiwan. Based on the data form the year 1990 to 2012 in the “Report on the Survey of Family Income and Expenditure in Taiwan Area”, it is found that the expenditure on alcohols and the income of a family are positively related. If we compare the alcohol expenditure to the total disposable income, it is found that the ratio is higher for the poor family than those rich ones. For those families with higher alcohol expenditures, we find their family members are comparatively younger, less educated, and consisted of more male than female members. If we aimed at those classified groups of less educated, younger and male to strengthen their awareness of the alcohol risks through education and policy advocacy to reduce their drinking, our national health will be enhanced.

本文的研究目的為分析台灣菸品消費的特性。本文選擇採取分量迴歸法作為研究方法，探討在0.05、0.2、0.4、0.6、0.8和0.95的菸品消費分量下，吸菸家戶的菸品消費特性效果為何。資料來源為行政院家庭收支調查報告。 研究結果指出，在0.2到0.8分量的菸品消費量下，菸品的價格彈性為-0.161到-0.231之間。然而，在0.05分量的菸品消費量下，菸品的價格彈性為-0.363，而當位於0.95分量的菸品消費量時，菸品的消費彈性大幅的提升至-0.701。這代表著提高菸品稅或是菸品健康福利捐的政策是可以有效減少吸菸行為的。 更近一步探討，在0.95分量的菸品消費下，菸品的消費彈性大幅的提升至-0.701，對於此現象可能的解釋為，對於較高菸品消費量的家戶大部分為吸菸成癮者，當價格上漲時，消費者會選擇改變吸菸習慣例如戒菸或購買較便宜的香菸。 而值得一提的是，對於吸菸成癮的消費者而言，也存在一定機率會選擇購買非法的走私香菸，而走私香菸不但無法增加我國菸品稅收收入，也無法達成抑制我國吸菸率的政策目標。因此，政府在推動菸品控管政策時，須將菸品消費者的消費特性列入考量，同時也必須加強查緝非法菸品走私的行為，才能更有效達成政策目標。 / The research purpose of the paper was to analyze the characteristics of cigarette consumptions in Taiwan. The paper had adopted quantile regression as research method to discuss the effect of smoking households’ consumption characteristics to the cigarette consumptions in Taiwan at 0.05, 0.2, 0.4, 0.6, 0.8, and 0.95 quantile. Data for the research was sourced from the “Report on the Survey of Family Income & Expenditure”, conducted by the Executive Yuan, R.O.C. The results showed up that the price elasticities of cigarettes were estimated about -0.161 to -0.231 from 0.2 to 0.8 quantile of cigarettes consumption. However, the price elasticity of cigarettes was -0.363 in 0.05 quantile and raised significantly to -0.701 in 0.95 quantile. Indicating the policy of implementing cigarette tax or “Health and Welfare Surcharge on Tobacco Products” would decrease the smoking behavior effectively. Furthermore, the price elasticity changed to -0.701 in 0.95 quantile, a possible explanation for this phenomenon was that households with higher cigarette consumption were highly addicted to smoking, when the cigarette price increased, they would try to change smoking habit such as buying cheaper cigarettes or quit smoking. However, it is worth noticed that there existed risks of price sensitive smokers seek out measures to purchase less expensive cigarettes when they were highly relied on cigarettes, such as smuggled cigarettes, which may decrease future cessation efforts, and also lose the tax revenue from cigarette excise tax. Therefore, government should also take the consumption characteristics of smoking households into account and also enhance the prevention of illegal consumption behaviors when implementing the tobacco control policy.