English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 49378/84106 (59%)
造訪人次 : 7383451      線上人數 : 67
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/105123


    題名: 租稅移轉對經濟成長與所得不均度的影響
    其他題名: Tax shifting, economic growth and income inequality
    作者: 鐘霆;Chung, Ting
    貢獻者: 淡江大學產業經濟學系碩士班
    洪小文
    關鍵詞: 租稅政策;租稅移轉政策;經濟成長;所得分配;Tax policy;Tax-shifting;economic growth;Income distribution
    日期: 2015
    上傳時間: 2016-01-22 14:48:19 (UTC+8)
    摘要: 本文建立內生成長模型來探討資本利得稅、勞動所得稅、消費稅與政府支出及租稅移轉政策對經濟成長率與所得分配的影響。本文的研究可以發現(1)政府課徵資本利得稅、勞動所得稅與消費稅對就業與經濟成長有不利的影響。但當政府增加支出則對經濟成長有正向的影響;(2) 政府課徵資本利得稅、勞動所得稅與消費稅會使稅前所得不均度降低,政府增加支出會使稅前所得不均度上升,另外,政府課徵資本利得稅、勞動所得稅、消費稅與政府支出增加會使稅後所得不均度的效果均不確定,而政府增加支出會使稅後所得不均度上升; (3) 考量租稅移轉效果且政府支出固定的情況下,消費稅提高而降低勞動稅對經濟成長的影響效果不確定且會使所得不均度下降; (4) 考量租稅移轉效果且政府支出固定的情況下,消費稅提高而降低資本利得稅對於經濟成長與稅後所得不均度的影響效果不確定,另外,稅前所得不均度下降。(5) 考量租稅移轉效果且政府支出固定的情況下,資本利得稅提高而降低勞動稅對於經濟成長的影響效果不確定且所得不均度下降。
    This paper using an endogenous growth model to explore effects of capital income tax, labor income tax, consumption tax, the government expenditure, and tax-shifting on economic growth rate and income distribution. The main finding are followings. that(1) Capital income taxs, labor income taxs and consumption taxs have negative impacts on labor supply and economic growth. An increase in the government spending will have a positive impact on economic growth. (2) Capital income taxs, labor income taxs and consumption taxs have negative impacts on before-tax income inequality. An increase in the government spending will have a positive impact on before-tax income inequality, in addition, the Capital income taxs, the labor income taxs, consumption taxs and government expenditure has an ambiguous effect on after-tax income inequality, An increase in the government spending will have a positive impact on after-tax income inequality. (3) Taking government spending as given and constant, the tax-shifting-increase in consumption taxs, but decrease in labor income taxs, has an ambiguous effect on economic growth. However, it leads a lower income inequality. (4) Taking government spending as given and constant, the tax-shifting-increase in consumption taxs, but decrease in capital income taxs, has an ambiguous effect on economic growth and after-tax income inequality, but has an negative effect on before-tax income inequality. (5) Taking government spending as given and constant, the tax-shifting-increase in capital income taxs, but decrease in abor income taxs, has an ambiguous effect on economic growth, and a negative effect on income inequality.
    顯示於類別:[產業經濟學系暨研究所] 學位論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML44檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋