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題 名 | 職業訓練費用列入個人綜合所得稅扣抵的經濟影響評估=An Evaluation on the Impact of Deduction of Vocational Training Expenses from the Income Tax on the Economy in Taiwan |
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作 者 | 成之約; 林國榮; 徐世勳; | 書刊名 | 經社法制論叢 |
卷 期 | 32 2003.07[民92.07] |
頁 次 | 頁327-361 |
分類號 | 567.01 |
關鍵詞 | 職業訓練費用; 綜合所得稅; 可計算一般均衡經濟分析模型; 勞動就業; 所得分配; GINI係數; Expenses of vocational training; Income tax; CGE model; Employment; Income distribution; Gini index; |
語 文 | 中文(Chinese) |
中文摘要 | 面對全球化、國際市場的競爭壓力,世界各國無不透過許多政策方案來達到提升國家競爭力的目標。其中,提升就業技能、解決技能不足的問題更是促進國家競爭力的目標。其中,提升就業技能、解決技能不足的問題更是促進國家競爭力的基礎。同樣地,為達到「提升就業技能」的目標,政府主管機關採取了許多政策方案,包括重建職訓體系、職業訓練法和就業保險法等法制的修正與研擬。然在架構完善的職業訓練體系下,如何促進人們參與職業訓練的意願,以避免教育訓練資源的閒置與浪費,亦成為職業訓練機制永續發展的重要課題。其中,「租稅獎勵措施」即是一項重要的政策手段。 本文主要的目的,在於利用可計算一般均衡(CGE) 經濟分析模型,實證研究若放寬所得稅法第十七條有關個人綜合所得稅教育學費特別扣除額之規定,將一定金額職業訓練支出費用檢據列舉作為核計個人綜合所得淨額時之扣除額,對我國總體經濟、產業發展、勞動就業及所得分配所造成的影響。 實證結果顯示,是項政策將加速總體經濟成長、產生就業促進效果,加速產業及就業結構朝知識密集發展,並將有助於國家競爭力的提昇。更重要地,因為經濟的加速成長,稅基擴大,政府稅收減少的金額將遠較原先個人綜合所得稅減徵金額為低。 |
英文摘要 | In confrontation with economic globalization and competitive pressure of international market, how to increase national competitiveness has become a major concern to countries all over the world. For increasing national competitiveness, many countries have usually undertaken such policies as promoting labor employability and solving the problem of skill deficiency. However, since the costs for training are usually expensive, providing incentives to both individuals and business establishments has become inevitable and indispensable. Under this circumstance, one interesting can be raised, i.e. what would be the impact on the economy if the government could allow any individual to deduct his or her expenses on training from income tax? By means of CGE model, this essay tends to make an evaluation on the fore-mentioned impact. As the result of CGE model analysis, if the government were willing to provide tax deduction incentive to any individual, the impact would be positive no matter in economic growth, employment opportunities, and transformation of industrial structure. Most importantly, government revenues derived from income taxes would not be severely decreased by the fore-mentioned tax deduction incentive. |
本系統中英文摘要資訊取自各篇刊載內容。