頁籤選單縮合
題名 | 財政收支變動與跨世代財政負擔=Changes on Fiscal Revenue and Expenditure and Intergenerational Fiscal Burdens |
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作者 | 劉宗欣; Liu, Steven Zongshin; |
期刊 | 經社法制論叢 |
出版日期 | 20040700 |
卷期 | 34 2004.07[民93.07] |
頁次 | 頁165-198 |
分類號 | 565.2 |
語文 | chi |
關鍵詞 | 財政收支; 跨世代財政負擔; 淨稅負; Fiscal revenue and expenditure; Net tax payment; Intergenerational fiscal burden; |
中文摘要 | 本研究使用世代會計法,評估臺灣近十年來(1991~2001)的跨世代財政負擔情況,及財政收支變動對跨世代財政負擔的影響。結果顯示,跨世代財政負擔皆不平衡,且不平衡程度逐漸擴大。在1991~1996年間,不平衡程度擴大是因社會福利支出及政府債務餘額增加,但因財政收入結構不變,且國防及經濟發展等支出亦大幅減少,故不平衡程度僅略為上升。在1996~2001年間,不平衡程度大幅擴大,主要是因社會福利支出增加且稅課收入比率大幅減少,使目前世代民眾淨稅負減輕,而且因財政支出增加大於收入增加,及政府債務餘額更加擴大,使未來子孫的淨稅負加重。要改善跨世代財政負擔不平衡情況,政府應提高目前世代民眾的賦稅,並減少支出,尤其是社會福利支出。 |
英文摘要 | Using generational accounting approach, this paper assesses the intergenerational fiscal burdens in Taiwan in the last decade (1991-2001), and analyzes the effects of changes in fiscal revenues and expenditures on the intergenerational fiscal burdens. The results indicate that the intergenerational fiscal burdens are imbalanced and the degree of imbalance is increasing. For the 1991-1996 period, increase in the degree of imbalance is because of increase in both of social welfare expenditures and government outstanding debt. However, due to unchanged fiscal revenue structure and huge cut in national defense and economic development, the increase of imbalance is only a bit. For the 1996-2001 period, increase in the degree of imbalance is large. The reason are because of further expansion in social welfare expenditures associated with tax revenues contraction lightening net tax payments of current generations, and, on the other hand, more increase in fiscal expenditures than increase in fiscal revenues and more government debt accumulated increasing net tax payments for future generations. For the purpose to improve the intergenerational fiscal burden imbalance, government should tax more on current generations and cut fiscal expenditures, particularly, the social welfare expenditures. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。