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租稅改革理論的福利效果分析黃蔭基, Huang, Yin-Ji Unknown Date (has links)
雖然最適租稅布規範性分析的租稅理論中,所扮演的角色日趨重要;然而,具體的政
策性建議,卻一直無法產生,此乃歸因於(1)政府無法同時改變所有稅率(2)即
使能改變,亦無法正確估計自我與交叉的價格彈性和所得彈性以便求得福利極大化的
租稅結構,於是發展出屬於次佳理論範疇的租稅改革理論。
全文共分五章,主要探討利用稅率的逐漸調整,稅基的改變,以及公共財數量的變化
等工具,來促使福利水準增加,以達最適租稅的福利最大化。第一章緒論及研究的動
機和方向;第二章為基本模型,探討政策工具的使用在何種情況下會使福利增加;第
三章為基本模型之修正及擴充;第四章引進其他租稅改革方法;第五章為模型的安定
性分析;第六章為結語及未來研究方向。
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日治時代臺灣財政負擔陳雪英 Unknown Date (has links)
基於財政為整個發展政策貨幣面的縮圖,為探討財政在臺灣所引起的發展催化,本文乃以臺灣財政負擔作為重點,處理下列相關問題,進以知悉臺灣財政結構變遷與人民財政負擔。
第一、探討在日治時代,臺灣的財政負擔是否逐漸加重:由於政府的租稅收入,即為人民的財政負擔。而日治時代,臺灣的財政負擔就戰前部分為不斷下降。
第二、探討開戰前後,財政負擔之差別:儘管在開戰後之財政負擔有所加重。但由於同期間所得的增加,因此開戰後就負擔能力來看並未過重。
第三、臺人與在臺日人之財政負擔:就其每人負擔的絕對金額而言,日人負擔均較臺人為重;此外,兩稅稅額占所得的比率在1930年代前臺人較日人重,其後則反之。因此,倘租稅公平是以稅額占所得的比率作為納稅能力之指標,則可知不公平現象僅發生在日治初期。
最後,透過本文的實證結果亦顯示出,開戰後固然對稅收影響較戰前重,但整體稅收所得彈性是小於1的,亦即以長期趨勢而言,經濟成長較稅收增加為速。
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所得彈性、價格彈性與貸款成數對中國大陸房地產市場影響之探討 / The effects of income elasticity, price elasticity, and the percentage of loans to mainland China's real estate market周紹軒, Chou, Shao Hsuan Unknown Date (has links)
本研究對中國大陸房地產市場設立需求及供給函數,並使用中國大陸2001 到2009 年的省級資料進行研究分析,以探討中國大陸房地產市場的所得彈性、價格彈性與貸款成數對中國大陸房地產市場供給與需求的影響。
經由實證估計出來的所得彈性值域為1.77 ~ 3.00,價格彈性值域為0.08 ~ -0.80。相較於過往的文獻與研究,估計到的彈性較高,顯現出即便中國大陸房價持續飆漲,民眾仍肯購置房產,且房價飆漲對於房地產市場的需求量影響有限,乃因民眾對於未來的經濟情勢持樂觀的態度。
而貸款成數方面,在貸放資金大增的環境下,對於中國大陸的房地產需求及供給市場大抵而言有顯著影響,而貸款成數的增加也使得房地產需求及供給量跟隨增加。 / The research constructed the demand and supply function for the market of China's real estate, and used the provincial data in China from 2001 to 2009 to analysis. Based on the information, we discussed the income elasticity and the price elasticity, and furthermore the impacts of the percentage of loans on the China's real estate market.
According to the empirical estimate, the range of income elasticity was from 1.77 to 3.00, and for the price elasticity, it was from 0.08 to -0.80. Compare with those previous studies, the higher level of elasticity represented that although the real estate price continued soaring in China, people were still willing to purchase. Moreover, the soaring price had a limited influence in the demand of real estate market, and the main reason was that people were all optimistic about the future.
To the percentage of loans, in this environment of the sharp increase in money lending, we found that it affect the demand and the supply market of real estate significantly, and with the relaxation of credit control, it led the demand and the supply of real estate to increase.
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我國個人捐贈影響因素之實證研究 / An Empirical Study on the Determinants of Individual Charitable Giving尹崇恩, Yin, Chung En Unknown Date (has links)
個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源,目前我國於租稅上,提供捐贈者可扣抵其課稅所得的租稅誘因,相當於政府利用補貼的方式,降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果,則待實證研究分析。
本研究利用民國92年綜合所得稅申報資料分析,實證結果得知,慈善捐贈金額與可支配所得呈正向且顯著的關係;租稅價格變動對慈善捐贈金額變動有負向且顯著之影響,顯示目前政府的租稅政策能夠有效刺激捐贈,但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性,較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者,捐贈意願較低。最後,納稅義務人所在的地區也會影響其捐贈支出,隨著納稅人可支配所得增加,地域性的影響也逐漸減小。 / Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research.
This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers.
Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities.
The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions.
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貨幣總計數,物價與所得關係之研究--台灣資料之共整合關係檢定 / Cointegration Relationships between Money Aggregates, Price and Income -- Taiwan Evidence張碩芬, Chang, She Fen Unknown Date (has links)
為了瞭解台灣地區貨幣總計數與經濟活動(如物價、所得)間,是會受到
金融自由化、國際化之影響,故在研究體系中,納入傳統貨幣需求函數中
,所未放入之變數--匯率,藉以進一步了解變數間的互動。本文採用
Johansen and Juselius (1990,1992) 發展之共整合分析,以最大概似法
估計共整合向量; 並利用概似比檢定法導出共整合向量個數之檢定統計量
,及其極限分配;再利用 Johansen 法對匯率進行「弱外生性」檢定;
最後仍利用Granger(1969,1980,1988) 所提出之Granger Causality之觀
念,來探究何種貨幣總計數對GNP 平減指數具有較佳之解釋能力。依據本
文之實證結果,在選擇作為貨幣政策中間目標之指標變數時, M1B 或M1
C 較 M2 及 M1A 為佳。 / The relationships between money aggregates, price, income,
interest rate and exchange rate in Taiwan has been investigated
in this paper. The Johansen procedure is adopted to estimate
cointegration vectors between these variables. Further, weak
ex- ogeneity of variables is also tested by way of Johansen
procedu- re. Finally, the Granger causality of money and price
is invest- igated fo the sake of understanding of
predictibility. Main res- ults of this paper can be summarized
as follows: First, the nar- row money aggregates, say M1A, M1B
and M1C, are closer related to price than M2; M2 is closer
related to real GNP than narrow money aggregates. Second, the
inclusion of exchange rate and in- terest rate facilitates
cointegration relationships between var- iables. Third, the
statement "money Granger cause price" is more adequate than
"price Granger cause money" in Taiwan. According to above
conclusions, it is reasonable to say that M1B and M1C could be
better intermediary indicators than M2 for monetary po- licies
of stablizing domestic price.
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台灣地區住宅消費性需求彈性與投資性需求彈性之估計 / The Elasticity of Consumption and Investment for Housing Demand in Taiwan林素菁, Lin, Sue Jing Unknown Date (has links)
首先針對租屋市場與與購屋市場,分別估計其所得彈性與價格彈性。對租
屋者而言,僅包括消費性的需求。藉由彈性的估計,我們可知道住宅為必
需品或是奢侈品;在價格上漲時,消費者是否有議價能力。另外再將購屋
市場依不同的需求目的,如居住目的與非居住目的,估計所得彈性與價格
彈性。對非居住目的的購屋者而言,僅包含投資性的住宅需求。接著利用
估計的消費性與投資性需求彈性,計算出對只有一棟房屋的購屋者,其消
費與投資需求佔房屋支出之比例。
In this paper, we estimated the elasticity of income and price
for rental and purches housing. For rental housing, it just
includes the consumption demand for housing. By these
estimations, we can know housing is a luxury or a necessity.
When the price increase, the consumers are able to charge. On
the other hand, by the different targets --- living or not,
there is only one or there are two or more houses, we estimate
the elasticities. For two or more houses, it just includes the
investment demand for housing. Then we use the elasticities to
computer the share of consumption and investment in housing
expenditure.
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綜合所得稅最高邊際稅率之訂定 / Determining the Optimal Marginal Tax Rate on Top Incomes吳毓文 Unknown Date (has links)
或基於公平正義,或為解決日益困窘的財政,不少國家調高個人所得稅最高邊際稅率,臺灣也不例外。財政健全方案關於綜合所得稅部分,新增一最高課稅級距,所得淨額逾1,000萬元者適用稅率45%。
在新租稅反應 (NTR)文獻之最適所得稅理論架構下,透過比較高所得者目前面對的邊際有效稅率和最適下的最高邊際有效稅率,可推論法定最高邊際稅率有無須要調整。以臺灣資料實證,所得淨額逾1,000萬納稅單位之最適最高邊際稅率約在60%至85%,與目前綜合所得稅最高邊際稅率相比,仍有很大往上調整的空間。
以本研究理論架構與實證結果來討論綜合所得稅稅率調整政策,發現官方稅收預估並未考量行為反應以致過於樂觀,稅率的決定也缺乏完整論述而太過便宜行事。在「先求有再求好」的思維下,財政部仍須努力。
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台北地區住宅租賃市場與自有市場替代性之研究簡淨珍, Chien, Chin-Chen Unknown Date (has links)
根據傳統經濟供需理論,價格便宜相對會吸引需求上升,然而,以台灣住宅現象來看,相較沈重的房貸壓力,低廉的租金為何不能吸引租屋需求增加,反而自有住宅市場佔整體住宅市場八成高的比例?對於負擔能力可自由選擇租賃或購買住宅的家戶,似乎不管租金負擔較房貸負擔輕鬆的事實,大多偏好進入自有市場;而租屋者似乎只要負擔能力可及,就會轉入自有市場。這些現象背後是否隱含台灣住宅租賃市場與自有市場之間的替代程度不大?
實證結果顯示,民國72年,租賃住宅對自有房屋者之交叉彈性為0.04,而自有住宅對租屋者之交叉彈性為0.06。民國82年,租賃住宅對自有房屋者之交叉彈性為0.02,而自有住宅對租屋者之交叉彈性為0.07,交叉彈性皆很小。以同一年相比較,發現租賃住宅的交叉彈性較自有住宅為大,其可能由於租屋者視租賃為過渡時期,其最終仍想擁屋,所以租屋需求對房價的變動較為敏感;而擁屋者較少會有賣掉自有住宅轉入租賃市場的情形,所以其對租金的變動較不敏感。不同的房地產價格水準下(72、82年),自有者之交叉彈性變小而租屋者之交叉彈性增加。在住宅租賃市場與自有市場之相對購屋或租屋價格的變動下,住宅消費行為在兩個次市場之間的移轉情況可自替代程度中反應出來。
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