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| Title: | 稅制與所得分配不均—兩稅合一的實驗
Tax System and Income Inequality—An Experiment from Income Tax Integration |
| Authors: | 連昱羽
Lien, Yu-Yu |
| Contributors: | 陳國樑
Chen, Joe
連昱羽
Lien, Yu-Yu |
| Keywords: | 租稅制度
所得分配不均
兩稅合一
合成控制法
Tax system
Income inequality
Income tax integration
Synthetic control method |
| Date: | 2022 |
| Issue Date: | 2022-08-01 18:31:05 (UTC+8) |
| Abstract: | 世界各國所得分配不均 (income inequality) 的現象日漸擴大，各國政府經常使用租稅制度進行所得重分配。然而，關於稅制之設計如何影響所得分配不均，實證研究往往受限於估計中的內生性 (endogenous) 問題，使其認定更加複雜。準實驗 (quasi-experiment) 方法闡明了稅制與所得分配不均之間的因果關係，並幫助研究人員減輕內生性問題。
本文應用差異中之差異 (difference-in-differences, DID) 及合成控制法 (synthetic control method, SCM) 分析我國 1998 年實施之兩稅合一制度 (income tax integration) 對所得階層中前 5% 及前 10% 所得者的影響。使用來自 13 個經濟合作暨發展組織 (Organization for Economic Cooperation and Development, OECD) 國家的資料形成 DID 方法中的相同權重控制組 (control group) 或 SCM 方法中之加權平均合成控制組 (synthetic control group)，並比較稅改前後與臺灣之間最高所得份額 (income share) 的差距，以評估稅改之政策效果。
DID 估計結果顯示兩稅合一對所得分配不均的影響並不顯著，惟無法構建出合適的控制組，使 DID 結果存有疑慮，故不能以此推論稅改不會影響分配不均。SCM 實證結果則顯示稅改以後，臺灣前 5% 及前 10% 所得者之所得份額有逐漸擴大的趨勢，與未實施稅改的合成控制臺灣相比，1998–2010 年平均多出 0.0182 及 0.0276。此外，稅改實施前後，前 5% 及前 10% 所得群體中，臺灣與合成控制臺灣之間最高所得份額的差距平均分別成長了 36.40% 以及 6.90%。
本文研究結果表明兩稅合一對於所得的均等具有不利影響，並補充了關於稅制設計與所得分配不均之間實證證據的文獻。
Income inequality has increased around the world, and governments often use the tax system to redistribute income. However, the empirical evidence on how does the design of the tax system affect income inequality is often limited by the endogenous problem in the estimations, and complicates the identification. A quasi-experiment approach clarifies the causal relationship between the tax system and income inequality, and allows researchers to get around the endogenous problem.
This paper applies the difference-in-differences (DID) and synthetic control method (SCM) to analyze the effects of income tax integration implemented in Taiwan in 1998 on the top 5% and top 10% of the income distribution. Data from 13 countries of the Organization for Economic Cooperation and Development (OECD) are composed to construct an equal weighted control group in the DID method, or a weighted average synthetic control group in the SCM method. Data from the top income shares in Taiwan are then compared to those from the control and the synthetic control groups before and after the tax reform to evaluate the effect of the tax reform.
The DID estimation results show that the effect of income tax integration on income inequality is not significant. However, the failure to construct a suitable control group renders the DID results questionable, and one shall not infer that the tax reform does not affect income inequality. The SCM estimation results show that after the tax reform, the top 5% and top 10% income shares in Taiwan increases over time, with an average of 0.0182 and 0.0276 over the period 1998–2010, as compared to the synthetic control Taiwan, which by construction did not implement the tax reform. Moreover, before and after the tax reform, the gaps between the income shares of Taiwan and the synthetic control Taiwan amplify by an average of 36.40% and of 6.90% in the top 5% and in the top 10% income group, respectively.
This paper suggests income tax integration has an adverse effect on the equality of income, and adds to the literature on the empirical evidence between the design of the tax system and the income inequality. |
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| Description: | 碩士
國立政治大學
財政學系
109255013 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109255013 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200760 |
| Appears in Collections: | [財政學系] 學位論文
|
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| 501301.pdf | | 4938Kb | Adobe PDF2 | 112 | View/Open |
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