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題 名 | 我國綜合所得稅累進稅率結構與公平意義之探討=An Exploration on the Equity and Progressive Rate Structure of Comprehensive Income Tax in Taiwan |
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作 者 | 林全; | 書刊名 | 經社法制論叢 |
卷 期 | 25 2000.01[民89.01] |
頁 次 | 頁15-25 |
分類號 | 567.218 |
關鍵詞 | 最適稅率; 分配權重; 超額負擔; 逆最適; 本級距利; 基部利益; Optimal tax rate; Distributional weight; Excess burden; Inverse optimum; Own-group benefit; Inframarginal benefit; |
語 文 | 中文(Chinese) |
中文摘要 | 本文將逆最適的觀念應用於Harberger的所得分配權重理論中,並利用我國綜合所得稅的課稅資料,檢驗現行綜合所得稅背後所代表的不同所得級距納稅人,其所得分配權重;進而觀察我國綜合所得稅所代表的公平意義。研究發現民國78年度的綜合所得稅隱含的公平意義,顯示課稅所得級距在零至八萬元之間的納稅人,其所得分配權重為1.02。隨課稅所得級距上升,分配權重呈現大致遞減,但局部又有高低互見的狀態。民國79年的稅制改革,則使得上述分配權重呈現出穩定遞減的結果。 |
英文摘要 | In this paper, the inverse optimum concept is applied on Harberger's distributional weight analysis. By using the statistical data on the comprehensive income tax in Taiwan, the distributional weight of taxpayers at different income brackets are estimated. The equity implied by the current tax rate structure is further inspected. The statistical data of 1989 indicates that the distributional weight is 1.02 for taxpayers within the income bracket from zero to NT$80,000. As taxable income bracket increase, the distributional weight goes up and down with the trend of diminution. However, the tax reform in 1990 made the distributional weight steadily diminish as taxpayers' taxable income brackets go higher. |
本系統中英文摘要資訊取自各篇刊載內容。