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31	Komparace daňové zátěže zaměstnanců v ČR a v USA / Comparison of the tax burden of employees in the Czech Republic and in the United States of America Buček, Jan January 2015 (has links) The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.
32	我國財政收支對所得分配之影響楊素玲, Su-Lin-Yung Unknown Date (has links) 我國財政制度是否具有公平性往往是財政學者們注意的焦點，國內只單獨探討租稅面之文章非常多，而同時考慮整體財政收支制度文章較少，而且所採用的方法幾乎皆是「有效稅率」、「有效受益率」及「有效淨負擔率」。這些指標主要是判定財政制度是累進抑或累退，其較無法直接判定所得分配改善效果。因此本文最主要是透過租稅及公共支出歸宿假設將各類政府財政收支分攤至每一十分位家庭之所得，求出吉尼係數，利用比較吉尼係數大小來判斷我國財政制度是否會改善所得分配。利用18年資料作分析，以幫助我們更進一步地瞭解我國財政收支對所得重分配影響，所得出的結論和國內一些文章比較。首先在只考慮租稅面情況之下：直接稅具有改善所得分配效果，而間接稅反使所得分配更加惡化，整體賦稅制度具有所得重分配效果，但並非很顯著。其次再單獨考慮支出面情況下：首先對耗源性支出做家庭人口數調整，並將支出對家庭所得影響區分為三組，均顯示我國移轉性支出具有所得分配效果，而耗源性支出會使所得分配惡化，正的移轉性支出效果大於耗源性負效果，所以我國公共支出會使所得分配改善。再者，作整體考量，亦即同時探討租稅面與公共支出面之相互影響，其結果說明財政收支會改善所得重分配，而改善效果最主要來自於支出面而非租稅面。第一章緒論第一節研究動機與目的第二節研究方法與期間第三節研究限制第四節研究架構第二章文獻回顧第一節國外文獻第二節國內文獻第三章理論介紹第一節吉尼係數的概念第二節 Suits Index 第三節 Kienzie Index 第四節本章小結第四章實證程序與估計方法第一節預算歸宿之概念第二節資料來源限制與處理過程第三節所得之定義第四節租稅與支出分類第五節預算歸宿模型第五章實證結果與分析第一節賦稅制度對所得分配之影響第二節公共支出對所得重分配效果之影響第三節財政收支制度對所得重分配之影響第六章結論與未來發展吉尼係數租稅及公共支出歸宿假設財政收支所得重分配有效稅率有效受益率有效淨負擔率 Gini coefficient Income Distribution The Incidence of Expenditure Tax Progressivity The Incidence of Income Tax And Transfer Distribution Lorenz Curves Post-Fisc Distribution of Income

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Komparace daňové zátěže zaměstnanců v ČR a v USA / Comparison of the tax burden of employees in the Czech Republic and in the United States of America

我國財政收支對所得分配之影響