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    Title: 總體景氣波動對我國地方政府租稅努力之不對稱影響-以土地稅為例
    Authors: 吳明彥
    Contributors: 羅光達
    吳明彥
    Keywords: 總體景氣循環
    租稅努力
    地價稅
    土地增值稅
    不對稱影響
    Date: 2010
    Issue Date: 2011-09-29 18:33:08 (UTC+8)
    Abstract: 我國地方政府租稅努力程度有普遍不足的現象,且稅收會隨景氣波動呈現不穩定的情況。本篇文章的研究目的,從土地稅租稅努力角度切入,來探討總體景氣波動對於我國地方政府租稅努力程度的影響,並進一步分析景氣繁榮與衰退期間對我國租稅努力是否具有不對稱效果。除此之外,本文建立迴歸計量模型,配合1982年到2009年我國總體經濟的時間序列資料,來驗證總體經濟變數以及景氣波動對於我國租稅努力的影響,是呈現正向或反向循環關係,以及景氣波動對租稅努力是否有不對稱影響。
    本文主要的結論有兩點,第一點可由迴歸結果中證明,無論是單獨探討景氣波動的影響效果,或是放入其他總體變數所建構較完整的模型之下,都顯示總體景氣衰退期間的失業率,和全國土地稅租稅努力呈現負向關係,而實證結果也證明我國總體經濟景氣波動與土地稅租稅努力呈現正循環,也就是同方向變動的關係,表示我國地方政府在面臨景氣衰退期間,對於土地租的努力程度較低,而在景氣繁榮期間的土地稅租稅努力則較高。本文的第二發現,乃是若將景氣波動分為繁榮與衰退期間,可發現景氣衰退期間影響大於景氣繁榮期間,這也表示總體景氣於衰退期間對於土地稅租稅努力程度的影響效果較大。且經由Wald test的檢測結果中可看出總體景氣的繁榮與衰退期間對我國土地稅租稅努力有不對稱影響,故可推論景氣好壞會影響地方政府的租稅努力行為。據此,在地方政府自主性增加之後,地方政府需要更有目地的提升自我租稅努力程度,若地方政府能夠判斷景氣波動對財政造成的影響,或許可制定輔合時宜的租稅政策。
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    Description: 碩士
    國立政治大學
    財政研究所
    98255025
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098255025
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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