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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/120483


    Title: 稅基侵蝕與動態拉佛效果
    Authors: 游于萱
    Contributors: 曾巨威
    游于萱
    Date: 2002
    Issue Date: 2018-10-11 09:31:48 (UTC+8)
    Abstract: 我國經濟受景氣不佳的影響,全國賦稅收入即呈現負成長的趨勢,但在公共支出未能相對縮減之下,預算赤字乃逐年攀升。然而,隨著經濟成長與國民所得提高,國民租稅負擔率反而日漸降低,究其原因,主要是來自於稅基侵蝕與流失所造成的結果。是故,稅基侵蝕在我國已成為一普遍問題,並且已嚴重侵害我國之財政平衡。探討拉佛曲線的研究漸為興起,強調降低稅率可以增加勞動供給、刺激生產活動,故降低稅率可使稅收增加。其實,決定租稅收入的因素為稅率與稅基,減稅措施最後是否會帶來拉佛效果,主要須視政策實施過程中稅基的變化而定。至於稅基的變動情形,除減稅所帶來的稅基擴張效果之外,尚應同時考慮稅基侵蝕問題的存在。
    本文以Bruce and Turnovsky (1999)為基本模型,進一步考慮制度中存在稅基侵蝕之情形以及要素之「供給面效果」,嘗試分析長期下的動態拉佛效果。分析發現,政府降低所得稅率對於財政之影響可區分為直接效果與間接效果,直接效果為降低所得稅率會同時降低所得稅收和消費稅收,間接效果為所得稅率降低使所得稅收和消費稅收上升。考慮稅基侵蝕下,當直接效果大於間接效果時,政府無法以降低所得稅率達到長期預算平衡。若採取同百分比降低所得稅率且縮減消費支出的措施,同樣當直接效果大於間接效果時,無法達成長期預算平衡。若是在維持目前預算水準不變下,採取降低稅率及減少支出的政策,政府雖具有償付能力,但若政府財政有預算赤字,則動態拉佛效果並不存在。降低所得稅率同時縮減投資支出對長期財政的影響亦不相同,實質利率對於可償付能力以及調降所得稅率和縮減消費支出對於長期財政的影響,皆為是否能達成長期預算平衡的重要因素。無論是降低同百分比或是在維持既有財政狀況相同之下,而在此兩影響因素皆不確定之下,致其總效果不確定。
    Reference: 中文部分
    湯國斌(民國八十一年),「拉佛曲線之研究-拉佛曲線與租稅逃漏」,碩士論文,國立政治大學財政研究所。
    王淑惠(民國八十五年),「拉佛曲線分析-台灣綜合所得稅之實證研究」,碩士論文,國立政治大學財政研究所。
    曾巨威(民國九十一年),各項租稅稅基侵蝕之全面檢討,行政院財政改革委員會委託研究計畫,台北:國立政治大學財政學系。
    英文部分
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    Description: 碩士
    國立政治大學
    財政研究所
    90
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G91NCCU7422012
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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