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    Title: 員工分紅與最適所得稅
    Authors: 顏志達
    Contributors: 翁堃嵐
    顏志達
    Keywords: 訊息租
    篩選機制
    最適所得稅制
    Date: 2008
    Issue Date: 2009-09-19 13:48:10 (UTC+8)
    Abstract: 傳統最適所得稅文獻忽略了勞動市場訊息不完全對租稅設計造成的影響。有鑑於此,本文建立一個勞動市場同時存在逆選擇以及道德冒險的模型來探討最適所得稅制訂。其中雇主採取分紅契約來篩選高、低能力的員工。在本文的架構下,我們發現:當勞動市場存在逆選擇問題時,享有訊息租的是低能力者而非傳統的高能力者,此一性質導致雇主篩選員工的目標與政府所得重分配的目標背道而馳。這項結果將使得最適所得稅制具有以下兩個性質:(1) 在忽略勞動誘因的情況下,最適所得稅制下高能力員工的邊際稅率等於1,換言之,政府將有誘因破壞廠商篩選員工的機制,而達到所得重分配的目標;(2) 在考慮勞動誘因的情況下,最適所得稅制將在所得重分配、勞動誘因與社會保險間取得協調,此時,最適所得稅制下高能力員工的邊際稅率將介於0與1之間。換言之,傳統最適所得稅制下高能力者所面對的邊際稅率為零的性質將不再成立。
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    Description: 博士
    國立政治大學
    財政研究所
    90255504
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0902555041
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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