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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/83272
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83272


    Title: 勞動供給、所得稅與超額負擔-台灣的實證研究
    Authors: 許穎心
    Contributors: 林全
    許穎心
    Keywords: 勞動供給
    綜合所得稅
    無謂損失
    累進所得稅
    超額負擔
    labor supply
    income tax
    dead weight loss
    progressive income tax
    excess burden
    Date: 2000
    Issue Date: 2016-03-31 15:32:14 (UTC+8)
    Abstract: 本研究根據Housman(1981)的實證方式,對我國現行所得稅制對男性經濟戶長之勞動供給影響進行迴歸分析,進而估計目前我國所得稅制度下,個人的最適勞動供給曲線,並求算在此一勞動供給曲線下,所得稅對不同納稅人所造成的無謂損失(分別以高所得階層及中低所得階層代表性個人加以計算)。
    利用民國八十七年「人力資源調查」所做出的實證結果發現,稅後工資率與非勞動所得的變動,對勞動工時皆有相當顯著的解釋能力。其中稅後工資率的係數符號為正,表示當工資上升,休閒相對價格提高,故個人會減少休閒,而勞動工時會相對增加;非勞動工時的係數符號為負,表示休閒為正常財,個人會隨所得提高而增加休閒時間,故勞動工時會相對減少,而比較二者的效果,非勞動所得變動對勞動工時的影響,較稅後工資率變動對勞動工時的影響為大。同時,累進所得稅對勞動供給所造成的無謂損失,無論在絕對量或相對於稅前總所得的比例,皆隨總所得的提高而增加,因此所得稅對高所得者效率上的衝擊較低所得者來得大,亦即所得稅扭曲高所得者的勞動供給行為之程度,較低所得者的扭曲程度為大。
    Reference: 中文部分
    1.陳圳忠(1989),大小家庭結構對已婚婦女勞動供給的影響,國立政治大學財政研究所碩士論文。
    2.梁正德(1986),所得稅與勞動供給,國立政治大學財政研究所碩士論文。
    3.單驥(1988),我國小家庭夫婦勞動供給之決定-兼論所得稅的影響,經濟論文,No.16.2,pp.251-267。
    4.張慶輝(1982),台灣勞動參與與勞動供給之研究,勞工行政委託研究叢書,行政院勞工委員會。
    5.______(1982),所得稅、家計生產與勞動供給,財稅研究,No.14.5,pp.9-21。
    6.______(1991),我國勞動工給與勞動參與之研究,台北國科會。
    英文部分
    1.Ashenefelter, O. and J. Heckman(1974), “The Estimation of Income and Substitution Effect in a Model of Family Labor Supply,”Econometrica, Vol. 42, pp.73-85.
    2.Atkinson, A. and J. Stigliz(1980), “Household Decisions, Income Taxation and Labour Supply,” Lectures on Public Economics, McGraw-Hall, England, pp. 23-61.
    3.Battarai, K. and J. Whalley(1997), “Discreteness and the Welfare Cost of Labor Supply Tax Distortions,” NBER Working Paper 6280, National Bureau of Economic Research.
    4.Bowen, W. and T. Finegan(1965), “Labor Force Participation and Unemployment” in A. Ross, eds., Employment Policy and the Labor Market, Berkely, California University Press, pp.115-161.
    5.Brown, C. V.(1981), Taxation and Labor Supply, London, George Allen and Unwin..
    6.Burtless, G. and J. Hausman(1978), “The Effect of Taxation on Labor Supply : evaluation the Gray negative income tax experiment,” Journal of Political Economy, Vol.74, No.2, pp.242-248.
    7.Colombino, U. and D. Del Boca(1990), “The Effect of Taxes on Labor Supply in Italy,” Journal of Human Resources, Vol.25, No.3, pp.390-414.
    8.Eduardo Pontual Ribeiro and Jane H. Leuthold(1999), “Preference Structures and the Excess Burden of Income Taxes in Brazil,” Public Finance Review, Vol.27, No.3, pp.243-261.
    9.Hall, R.(1973), “Wage, Income, and Hours of Work in the U.S. Labor Force” in Cain and Watts, eds., Income Maintenance and Labor Supply, Chicago : University Press.
    10.Hausman, J.(1979), “The Econometrics of Labor Supply on Convex Budget Sets,” Economics Letters 3.
    11._________(1981a), “Labor Supply” in : H. Aaron and H. Pechman, eds., How Taxes Effect Economic Activity, Washington, DC: The Brookings Institution.
    12._________(1981b), “Exact Consumers’ Surplus and Deadweight Loss,” American Economic Review, Vol.71.
    13._________, and Rudd P.(1984), “Family Labor Supply with Taxes,” American Economic Review, Vol.74.
    14._________(1983), “Taxes and Labor Supply,” NBER Working Paper No.1102, National Bureau of Economic Research.
    15._________(1985), “Taxes and Labor Supply” in : A. J. Auerbach and M. Feldstein, eds., Handbook of Public Economics, Vol.1, pp.213-263, Amsterdam: North-Holland.
    16.Paker, J. and L. Shaw(1968), “Labor Force Participation in Metropolitan Areas,” Southern Economic Journal, Vol.34, No.3, pp.31-44.
    17.Tella, A. D. Tella and C. Green(1971), The Hours of Work and Family Income Response to Negative Income Tax Plans, Michigan: Upjohn Institute.
    18.Von Soest, A., I. Woittiez, A. Kapteyn(1990), “Labor Supply, Income Taxes, and Hours Restriction in the Netherlands,” Journal of Human Resources, Vol.25, No.3, pp.517-558.
    19.Wales, T. and A. Woodland(1976), “Estimation of Household Utility Function and Labor Supply Response,” International Economic Review, Vol.17, No.2, pp.397-410.
    Description: 碩士
    國立政治大學
    財政學系
    87255011
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001841
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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