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題名 | 財源轉移之風險分散與重分配動態效果=The Dynamic Effects of Fiscal Transfer on Risk Sharing and Redistribution |
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作者 | 潘聖潔; Pan, Sheng-chieh; |
期刊 | 經社法制論叢 |
出版日期 | 20080100 |
卷期 | 41 2008.01[民97.01] |
頁次 | 頁109-147 |
分類號 | 566 |
語文 | chi |
關鍵詞 | 財源轉移; 風險分散; Panel共整合; Panel向量誤差修正模型; 結構轉變; Fiscal transfer; Risk sharing; Panel cointegration; Panel vector error correction model; Structural break; |
中文摘要 | 本文採用von Hagen and Hepp(2000)所建立模型分析補助與協助收入及統籌分配款的風險分散與重分配效果。整體而言,補助與協助收入或統籌分配款所產生的所得與稅收風險分散或重分配效果相當有限,且各分區(北、中、南與全區)的結論差異甚大,顯示財源轉移發揮的效率不足。統籌分配款對於改善稅收的風險分散與重分配上,效果優於補助與協助收入。各縣市取得的補助與協助收入或統籌分配款高於長期所得與稅收風險分散與重分配所應對應的額度,造成資源浪費。就全區而言,前幾期稅收(收得)風險分散變化,可作為短期調整補助與協助收入(統籌分配款)的依據;統籌分配款與稅收的風險分散、補助與協助收入或統籌分配款與稅收重分配均存在雙向因果關係。 |
英文摘要 | This paper adopts the models set up by von Hagen and Happ (2000) to analyze the dynamic effects of the Aid and Assistance and central government’s Tax Redistribution Fund on income (or tax) risk sharing and redistribution. For all the counties in Taiwan area the effects are tiny, but those are diverse among the counties in each Taiwan sub-area. The Aid and Assistance and central government’s Tax Redistribution Fund actually obtained by each county are larger than the amounts required to maintain long-term risk sharing and redistribution effects. These all imply that fiscal transfer is inefficiency. The effect of the central government’s Tax Redistribution Fund on risk sharing and redistribution are larger than those of Aid and Assistance. The central government can adjust the Aid and Assistance (the central government’s Tax Redistribution Fund) based on the change of earlier-period ax (income) risk sharing effect. Moreover, the existence of significant short-run interaction between the central government’s Tax Redistribution Fund and tax risk sharing, the Aid and Assistance (central government’s Tax Redistribution Fund) and tax redistribution. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。