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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

我國家計單位財產稅負擔之歷年分析─以家庭收支調查報告為例 / Tax Burden of Property Tax in Taiwan -- An Evidence from the Survey of Family Income and Expenditure

劉宜姈 Unknown Date (has links)
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。
2

臺灣吸菸家庭之稅捐負擔與其家庭特徵之研究

林煥德 Unknown Date (has links)
本研究從長時間來觀察台灣香菸稅捐的累退程度變化,並且同時觀察台灣吸菸家庭具備何種特徵,以作為政府相關單位在制定租稅及菸害防制等政策的一個參考。利用行政主計處之「家庭收支調查報告」、台灣省菸酒公賣局之「臺灣地區菸酒事業統計年報」及學者研究等資料來進行累退性衡量,發現自1979年開始至2007年,我國香菸稅累退程度呈現加劇的情形,而各吸菸家庭則呈現出菸草消費支出金額愈高者戶長及家庭成員平均年齡愈低、教育程度較低、以及女性戶長比例下降等特徵。 由此結果可看出我國香菸稅累退程度並未減輕,低所得家庭反而較高所得家庭負擔為重,此外菸草消費支出較高的家庭由於平均教育程度較低,普遍缺乏吸菸會造成健康危害的風險認知,因此衛生醫療主管當局應加強菸害防制教育以利提升國民健康。 / This study observes the regressivity changes of cigarette taxation in Taiwan for long run and the features of smoking families in Taiwan to offer the government and relevant organization a reference in making taxation and tobacco hazards prevention policies. This study uses “Report on the Survey of Family Income and Expenditure in Taiwan Area of Republic of China” from 1979 to 2007, “Taiwan Tobacco and Wine Statistical Yearbook” and other scholars’ contribution to measure the regressivity of cigarette taxation. The results shows the regressivity of cigarette taxation in Taiwan is more and more severe from 1979 to 2007, and the smoking families which have higher tobacco expenditure shows the features of lower average age, lower education level, and lower percentage of female household head. This study concludes that the regressivity of cigarette taxation is more amd more severe, so the tax burden of lower income families is much serious than higher income families, and because of lower education level, the families with higher tobacco expenditure are popularly lack of risk perception which smoking hazards health. Therefore health and medical executive should reinforce tobacco prevention education to promote national health.

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