查詢結果分析
來源資料
頁籤選單縮合
題名 | 中央補助政策、區域所得重分配與風險分散=Central Grant Policies, Income Redistribution and Risk-sharing |
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作者 | 潘聖潔; 劉怡妏; 吳博欽; | 書刊名 | 中原學報 |
卷期 | 32:4 2004.12[民93.12] |
頁次 | 頁455-466 |
分類號 | 566.2 |
關鍵詞 | 統籌分配款; 補助款; 重分配效果; 風險分散效果; 混合估計法; Tax for aid distribution; Grant-in-aid; Redistribution effect; Risk-sharing effect; Pooled estimation; |
語文 | 中文(Chinese) |
中文摘要 | 本文利用混合估計法推估統籌分配款、未含協助收入及含協助收入的補助款對北、 中、南與東部四大區域所產生以所得或稅收衡量的重分配與風險分散效果。實證結果顯 示,三種補助款對於降低各區域所面對的租稅或所得風險其成效不彰,且存在照顧特定 地區的現象。例如,統籌款僅有利於降低中部與南部區域以稅收衡量的風險,卻提升其 以所得衡量的風險;含協助收入與未含協助收入之補助款亦增加東部區域以稅收衡量的 風險。至於補助款對於縮小各區域所得分配差異之效果亦太小,甚且更擴大其間分配的 差異。統籌款雖可改善北部地區的所得與稅收分配,以及東部地區的稅收分配,卻使中 部區域稅收分配與東部區域所得分配惡化;含協助收入與未含協助收入的補助款對於北 部與中部地區的所得分配亦產生惡化的作用。其他發現包括:中央政府藉助補助制度以 達到所得重分配的效果,相當仰賴隨時間作調整而依非各區域的所得或稅收作調整;在 達成所得重分配與風險分散效果上,採用不同的衡量指標(所得或稅收)將對不同補助 制度有極大的差異,故必須慎選衡量指標,以免誤判其效果。 |
英文摘要 | This paper adopts pooled estimation method to evaluate the effects of Central grant policies on income redistribution and risk-sharing in Taiwan area. We cite three kinds of grant policies, inc1uding tax for aid distribution, grant in-aid with assistance and grant-in-aid without assistance to investigate these effects. For analytic convenience we split Taiwan into northem, centraI, southem and eastem areas. OveralI, these three kinds of CentraI grants had very little ability to improve each area's income distribution and risk-sharing. In spite of this each kind of grant had differ ent effect on specific area. For exmple, Tax for aid distribution is benefit for southem area's to reduce tax revenue risk and CentraI grant-in-aid is benefit for southem area's to reduce tax revenue risk. In the future, we must be more carefuI to adopt a suitable indicator to evaluate the effects of Central grant policy on each area's income distribution and risk-sharing. Futhermore, we must pay more attention to understand each area's characteristic and according to her characteristic to revise the grant policy. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。