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| Title: | 臺灣消費稅改革之動態隨機一般均衡模型分析
A Dynamic Stochastic General Equilibrium Analysis of Taiwan Consumption Tax Reform |
| Authors: | 蔡婷羽
Tsai, Ting-Yu |
| Contributors: | 朱琇妍
Chu, Shiou-Yen
蔡婷羽
Tsai, Ting-Yu |
| Keywords: | 耐久財及非耐久財消費稅
所得稅
動態隨機一般均衡模型
所得分配
福利
Consumption tax on durable and non-durable goods
Income tax
Dynamic Stochastic General Equilibrium model
Income distribution
Welfare |
| Date: | 2023 |
| Issue Date: | 2023-09-01 16:07:47 (UTC+8) |
| Abstract: | 本文以動態隨機一般均衡模型(Dynamic Stochastic General Equilibrium, DSGE)，分析調升消費稅稅率，及調降所得稅稅率時，對臺灣總體經濟、所得分配及社會福利之影響。本文針對耐久財與非耐久財，建立不同之消費稅稅率，所得稅則區分為勞動所得稅與利潤稅。本文模擬四種財政政策調整工具對兩種家計單位之消費、勞動、所得、消費稅負擔率及福利的影響，模擬結果發現，總體經濟衝擊反應方面， 調升非耐久財及耐久財消費稅稅率將減少產出，提高物價上漲率;調降勞動所得稅 及利潤稅稅率將增加產出，降低物價上漲率;政府支出增加則產生乘數效果，提高產出，降低物價上漲率。所得分配方面，調升耐久財消費稅稅率，比起調升非耐久 財消費稅稅率，更能縮小所得差距，亦更能降低低所得者之消費稅負擔率。福利方面，在暫時性衝擊下，調升耐久財消費稅稅率，並調降勞動所得稅稅率之財政政策調整工具，為本文四種財政政策工具中最佳之政策工具。此政策工具在調升消費稅稅率的同時，以僅調升耐久財消費稅稅率，並搭配調降勞動所得稅稅率的方式，減緩了消費稅調升對低所得者所造成的負擔。另外，勞動所得稅稅率調降，使勞動供給增加，帶動經濟成長。
This paper analyzes the impact of increasing the consumption tax rate and decreasing the income tax rate on Taiwan`s macroeconomic, income distribution, and social welfare using the Dynamic Stochastic General Equilibrium (DSGE) model. This study establishes the different consumption tax rates for durable and non-durable goods, while income taxes are divided into labor income tax and profit tax. The research simulates four fiscal policy adjustment instruments to assess their effects on consumption, labor, income, consumption tax burden, and welfare for two types of households. The simulation results reveal that in terms of macroeconomic impacts, raising the consumption tax rates for both durable and non-durable goods will reduce output and increase inflation rates. On the other hand, reducing labor income tax and profit tax rates will boost output and lower inflation rates. Increased government expenditure will produce a multiplier effect, raising output and lowering inflation rates. Regarding income distribution, raising the consumption tax rate for durable goods, compared to non-durable goods, can narrow income gaps and reduce the consumption tax burden on low-income households. In terms of welfare, under temporary shocks, the best fiscal policy instrument among the four is the combination of raising the consumption tax rate for durable goods and reducing the labor income tax rate. Through increasing the consumption tax rate specifically for durable goods while simultaneously decreasing the labor income tax rate, this policy instrument alleviates the burden imposed on low-income households caused by the consumption tax increase. Additionally, the decrease in labor income tax rate leads to increased labor supply, driving economic growth. |
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| Description: | 碩士
國立政治大學
財政學系
110255002 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110255002 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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