觀察近年來一些工業化國家「稅收與稅率反向變動」的情形，彷佛落入「拉佛曲線」(Laffer Curve)負斜率的地方；為探求拉佛曲線在租稅理論基礎上的可信度，乃引發研究本文之動機。 二、研究方法： 本文以Yunker(1986)的單一部門新古典模型為基礎，首次將「租稅逃避」的概念加入模型中，重新檢視在租稅逃避行為存在的前提下，稅收的稅率彈性之變化。此外，本文根據Lucas-Rapping(1970) 之有關長期與短期總合勞動供給彈性之實證研究結果，將拉佛曲線區分為「長期拉佛曲線」和「短線拉佛曲線」，與Buchanan and Lee(1982)依「需求理論」所導出之長期和短期拉佛曲線，得以相互對映。 實證分析部分，本文以我國近二十年來的綜所稅為對象，利用時間序列分析，迴歸估計綜所稅的稅收方程式，以期瞭解綜所稅稅收的稅率彈性之正、負符號及大小；並由稅收方程式中分離出「未逃避租稅的比例」(?) 與「有效稅率」(t?)，進而瞭解租稅逃漏與租稅規避對綜所稅稅基的影響。 三、研究發現： 本文將Yunker(1986)的模型修正之後發現，在租稅逃避的情況下，儘管生產要素的供給並不富於彈性，亦有可能使經濟體系落入拉佛曲線負斜率的地方。此外，本文導出稅率彈性較大的長期拉佛曲線，和稅率彈性較小的短期拉佛曲線，顯示長期下較有利於政府稅收的最大比。 我國綜所稅的實證結果發現，綜所稅的稅率彈性為正，且長期下（恆定狀態）的稅率彈性較短期內為大。至於租稅逃避的情形顯示，我國近二十年來綜所稅的有效稅率平均不到5%，稅基侵蝕不可不謂嚴重。 / Beck, John H., “AN ANALYSIS OF THE SUPPLY-SIDE EFF-ECTS OF TAX CUTS IN IS-LM MODEL”, National Tax Journal vol.32(December 1979).493-499 Bender, Bruce, “AN ANALYSIS OF THE LAFFER CURVE”, Economic Inquiry vol . 22(July 1984) ,414-420. Bosworth, Barry P. ,Tax Incentives And Economic Growth, Brookings Institution 1984. Buchanan, James H. and Lee, Dwight R.,•' POLITICS , TIME, and the LAFFER CURVE" , Journal of Political Economy vol.90(1982) ,816-819. --------- and --------- "TAX RATES AND TAX REVENUES IN POLITICAL EQUILIBRIUH SOME SIMPLE ANALYTICS” ,Economic Inquiry vol.20(July 1982),344-354. Canto, Victor A. ,Joines, Douglas H .Laffer, Arthur B. ,FOUNDATIONS OF SUPPLY-SIDE ECONOMICS Theory and Evidence ,New York: Acadermic Press Inc.1983. Cross, Rodney, and Shaw, G. K. “ON THE ECONOMICS OF TAX AVERSION”, Public Finance vol.37(1982),36-47 Feldstein, Martin, “Supply Side Economics: Old Truths and New Claims" ,The American Economic Review vol.76 no.2(May 1986),26-30 Fullerton. Don, "ON THE POSSIBILITY OF AN I NVERSE RELATIONSHIP BET~EEN TAX RATES AND GOVERNMENT REVENUES”, Journal of Public Economics ol.19(1982).3-22 Gahvari, Firouz, “DOES THE LAFFER CURVE EVER SLPOE DOWN?” National Tax Journal vol.XLI(1988),267-269 Klein, Lawrence R.,•' The Supply Side., ”The American Economic Review vol.58 no.1 (March 1978) ,1-7. Malcomson, James M., “SOME ANALYTICS OF THE LAFFER CURVE”, Journal of Public Economics vol.29(1986) ,263-279. ShaIIer, DougIas R., “The Tax-Cut-But-Revenue-will - Not-Decline Hypothrsis and the Classical Macromodel”, Southern Economic Journal vol.49 (1983),1147-1154. Waud, Roger N. “TAX AVERSION, OPTIMAL TAX RATES, AND INDEXATION”, Public Finance vol.43(1988)310-325 Yunker, James A., “A SUPPLY SIDE ANALYSIS OF THE LAFFER HYPOTHESIS”, Public Finance vol.41(1986),372-392

政府為促進產業發展，採行各項租稅減免措施，導致租稅減免範圍擴增、稅基流失，且減免利益集中少數納稅義務人之租稅負擔不公平情形。自2006年1月1日起施行「所得基本稅額條例」，通稱「最低稅負制」，對於過度享有租稅減免優惠者，課徵一定比率最低稅負，以制衡現行課稅制度所存在的缺失。 本研究利用財政部臺灣省北區國稅局所轄之營利事業2004年至2007年所得稅結算申報資料進行相關分析：最低稅負制之稅收主要係來自享有較多租稅減免優惠之電子資訊業、半導體光電業，及具有較多證期交易所得之金融保險業，且多為大型企業及採會計師簽證申報案件者；實際受最低稅負制影響之營利事業僅約占總申報件數0.18％以下，產業間租稅負擔不公平情形稍獲得改善。最低稅負制實施之第一年，繳納最低稅負稅額主要係加回證期交易所得，且其適用投資抵減稅額之比例亦相當高；在第二年度，營利事業可能較具學習效果，而減少其出售證期交易之所得，並調整免稅所得及投資抵減稅額之適用。另透過實證模型，可知研發費用、出售土地所得及屬會計師簽證申報案件者與有效稅率為負向影響；總資產報酬率與有效稅率為正向影響，最低稅負制會隨著實施時間之久遠，有漸進提高有效稅率之顯著效果。此外，若最低稅負制之稅基納入出售土地所得後，估計2006年及2007年分別可增加稅收約0.41億元及1.08億元，有助提高財稅收入及符合租稅公平原則。 / For improving industrial development, R.O.C. government took various tax concession measures, which resulted in an increasing taxation relief category, a fading taxation basis, as well as the unfair tax burden which results in the tax concession was concentrated on a few specific taxpayers. The Income Basic Tax Act, effective on January 1st of 2006, is generally known as “the Alternative Minimum Tax ” (the AMT), which imposing a fixed-rated minimum tax on those who excessively apply preferential tax concessions, in order to rectify the current inadequacy of taxation system within. This study utilized the corporation income tax return forms data processed by the National Tax Administration of Northern Taiwan Province, Ministry of Finance, R.O.C., from year 2004 to 2007, in order to engage in relevant analysis content as following: The revenue from the AMT is mainly from those who applied more preferential tax concessions firms in, such as, electronics information industry, semiconductor and optoelectronics industry, as well as those firms of finance and insurance industry that high proportion of whose earning is composed from securities and futures capital gains, and most of these are large corporations and verified by CPAs. The percentage of firms actually impacted by the AMT is around 0.18% weak of all income tax return forms, so that the tax burden unfairness is slightly being improved. In the first effective year of the AMT, the minimum obligation tax amount mainly was by adding back the capital gains of securities and futures transactions, in which a high percentage to apply for investment tax credit category. In the second effective year, corporations might have higher learning efficiency, and they reduced their securities and futures capital gains as well as adjusted amounts on income tax concession and investment tax credit categories. Furthermore, by the demonstrated model, we knew that there is a negative correlation between Effective Tax Rate and—R&D expenses, gains on land transactions, and the income tax return forms verified by CPAs; there is a positive correlation between Effective Tax Rate and Totaled Assets Rate of Return. We also learned that the AMT would gradually increase the conspicuous impact on Effective Tax Rate as time goes by. In addition, it is assumed that the AMT subsumed gains on land transactions under the income tax basis, the tax revenue estimated may increase approximately 0.41 hundred million and 1.08 hundred million dollars in year 2006 and 2007 respectively, and this tax assumption may be beneficial for increasing tax revenue and on the fair taxation principle.

Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...

Made available in DSpace on 2016-04-26T20:20:02Z (GMT). No. of bitstreams: 1 Diego Sales Seoane.pdf: 1126312 bytes, checksum: ec401d5950b3d82fe5f5876f791d819b (MD5) Previous issue date: 2011-05-27 / This work the tax rate: the constitutional aspects and limitations of its imposition - aims to study the tax rate, more specifically its constitutional regulation, and therefore the limits established to the ordinary legislator in imposing a tax rate. This theme involved the analysis of all 39 references made in the constitutional text regarding the tax rate as well as the study of other constitutional provisions that despite not using the term tax rate in its essay, refers directly to it (as is the case, for example, of constitutional provisions dealing with the Contributory Capacity and Selectivity). Still, we try to demonstrate the limits imposed upon the ordinary legislator in the imposition of the tax rates, particularly the levy of different tax rates for taxpayers subject to the same tax. The issue was raised during the analysis of scientific literature regarding the elements composing the main rule of taxation. Besides the large number of works involving the study of both the taxpayers and the tax materiality or even the tax calculation base, there are a limited number of scientific works that devote more careful attention to the tax rate, despite of many judicial discussions revolve around the tax rate. Thus, through a literature search, we almalgamate the scientific thinking about the subject of this work and, from these ideas, have formulate our own opinions in order to demonstrate the existence of limits imposed to the ordinary legislator when establishing the tax rate. The various nuances in the constitutional regulation of taxes made the search extremely difficult yet pleasant, and the result was this thesis that, far from exhausting the subject, is an invitation to discuss deeperly this important element of Tax Law: the tax rate / O presente trabalho alíquota: aspectos constitucionais e limitações à sua instituição tem por objetivo o estudo do instituto jurídico da alíquota, mais especificamente a sua regulamentação constitucional e, consequentemente, os limites impostos ao legislador ordinário na instituição da alíquota. Este tema implicou na análise de todas as 39 referências feitas no texto constitucional à alíquota, bem como o estudo dos demais dispositivos constitucionais que apesar de não empregarem a palavra alíquota em sua redação, relacionamse diretamente com o instituto (como é o caso, por exemplo, dos dispositivos constitucionais que tratam da Capacidade Contributiva e da Seletividade). Ainda, buscamos demonstrar os limites objetivos impostos ao legislador ordinário na instituição das alíquotas, em especial na instituição de alíquotas diferenciadas entre contribuintes de um mesmo tributo. O tema surgiu a partir de uma análise da produção científica a respeito dos critérios da regra-matriz de incidência tributária, do grande número de obras voltadas ao estudo da sujeição passiva, da materialidade tributária ou, até mesmo, da base de cálculo. Contudo, apesar de muitas das discussões judiciais girarem em torno da alíquota, escassas são as obras científicas que dedicam uma atenção mais detida ao instituto jurídico da alíquota. Assim, por meio de uma pesquisa bibliográfica, buscamos reunir o pensamento científico a respeito do tema abordado no presente trabalho e, a partir destas idéias, formular opiniões próprias, de modo a demonstrar a existência de limites impostos ao legislador ordinário na instituição de alíquotas. As várias nuances na regulamentação constitucional dos tributos tornou a pesquisa extremamente árdua, porém prazerosa e o resultado foi a presente dissertação que longe de esgotar o tema, constitui um convite para discutir com maior profundidade este instituto tão importante do Direito Tributário: a alíquota

The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part treats the income redistribution, tax equity and describes the tools that measures the tax progressivity. The last part contains an analysis of four model situations with effective tax rate and tax progressivity index.

This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on consumption in the social-democratic, conservative, and liberal regimes; and a positive effect on the ITR on labour income in all welfare regimes. In the CEE NMS there is no effect of globalization on any ITRs. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

Company-taxation policies in the Central and East European New Member States (CEE-NMS) have been frequently characterised as tax-cutting strategies in order to attract Foreign Direct Investment (FDI). On the basis of a survey of six empirical studies a median value of the tax-rate elasticities of FDI of -0.22 in CEE-NMS and mediterranean periphery countries is derived. Yet, these tax-rate elasticities probably suffer from a sort of measurement error bias since these studies entirely rely on the host country Statutory tax rate as measure of tax burden. Building on a thorough criticism of FDI as a measure reflecting multinational activity and the Statutory tax rate as a reliable measure of the effective tax burden, 315 effective average bilateral tax rates (BEATR) are calculated for seven home countries and five CEE-NMS for the period 1996-2004, following the approach of Devereux and Griffith (1998). Since our empirical results show substantial differences in the variability of the host country Statutory tax rates and the BEATRs, it is contended that the latter should be used as explanatory variables in empirical studies. / Series: Discussion Papers SFB International Tax Coordination

This thesis deals with the effects of personal pension tax exemption on the tax rate in selected European countries, namely in the Czech Republic, Germany, Austria, and Switzerland. The main goal is to quantify the effect of exempt incomes on tax rate. To fulfil the stated goal, firstly important terms related to this issue, such as tax expenditures, are defined. Then methods of their measurement are described. The following chapter addresses the structure of personal pension taxation. The third chapter analyses exempt incomes in the selected states, and with regards to the Czech Republic quantifies tax expenditures related to incomes of a social nature. The last chapter contains a comparative analysis of tax-exempt social incomes in the selected countries, and analyses their effect on tax rate as related to various household types with various levels of income.

There are many recent studies which try to find the evidence of the Laffer curve in national economies or aggregated OECD data. In this Master Thesis I focus on testing of the primary linear relation of the corporate income tax rate and the corporate tax base, that I call herein adjusted Laffer curve. The adjusted Laffer curve is then transferred through the simplification into the ordinary Laffer curve. The linear regression analysis is performed on the OECD data of 34 countries across years 2000 to 2014. Firstly, the countries are split by the national tax system criteria, such as tax quota, tax revenue allocation or tax structure of revenues that I consider essential for further analysis. Based on the results of linear regression I can only find Laffer curve in set of countries that aim to collect tax revenues mainly from direct taxes. However, there are also other major findings, such as the fact that negative relation of the corporate income tax rate and the corporate tax base, can be found in countries with the higher tax quota, while not in those with the lower tax quota.

Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.