政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/87329

政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/87329

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87329

Title:	拉佛曲線分析－台灣綜合所得稅之實證研究 An Practical Analysis of Laffer Curve － A Case Study of the Consolidated Income Tax in Taiwan
Authors:	王淑惠 Huey, Wang Shu
Contributors:	劉代洋 Liu, Day-Yang 王淑惠 Wang Shu Huey
Keywords:	拉佛曲線綜合所得稅 Laffer Curve Consolidated income tax
Date:	1996
Issue Date:	2016-04-28 11:51:35 (UTC+8)
Abstract:	租稅為政府最主要籌措財源的方式，如何運用租稅政策籌措財源以舒緩財政窘迫的壓力，是當前政府最急切的關鍵和挑戰。而在若干已開發國家，因經濟體系存有拉佛效果，減稅措施將可刺激經濟活動，使稅基大幅擴大，稅收亦因此而增加。因此，本文即在探討我國綜利用伊布爾模型來探討我國在剔除物價上漲對稅收的影響後，大幅降低所得稅的邊際稅率對較高所得級距者而言，是否會有拉佛效果之產生。而研究結果顯示，減稅並未帶來豐厚的稅收，即未符合拉佛曲線負斜率段落在稅收函數改為傳統線性函數時，應用費格及麥吉之模型來探討生產因素供給彈性、地下經濟規模及過高的稅率對稅收的影響並藉以推導最適稅率。經實證估計我國1989年綜合所得稅的最適平均稅率大約為50
Reference:	一、中文部分 1 、朱敬一、張庚輝、鄭文輝，「地下經濟與逃漏稅問題之研究」財政部賦稅改革委員會專題報告NO.38 ，民國七十八年六月。 2 、李庸三、錢釧燈，「台灣地區地下經濟之深討」台灣銀行季刊第42卷第2期，頁281-327 ，民國八十年六月。 3 、吳榮貴譯，「供給面經濟學的基礎-理論與實證」財政部財稅人員訓練所，民國七十四年。 4 、韋端、郭彩寶，「地下經濟重估及對國民經濟調整之初採」主計處統計專題研究報告，民國八十年四月。 5 、詩美娟，「台灣地下經濟的計量分析」國立中興大學法商學院經濟學研究所，碩士論文，民國七十九年。 6 、倪明浩，「家庭型態與勞動供給-台灣之實證研究」碩士論文，國立中興大學法商學院經濟學研究所，民國八十一年。 7 、徐偉初、王正、王文煌，「家戶問賦稅負擔之分配研究」財政部賦稅改革委員會專題報告NO.4，民國七十八年六月。 8 、高希均，「經濟學的世界，經濟觀念與現實問題」經濟與生活出版社事常股份有F民主:司，頁223-240 ，民國七十六年(增訂版)。 9 、曾永清，「租稅與個人儲蓄-台灣之實證分析」碩士論文，國立政治大學財政研究所，民國七十四年七月。 10 、張慶輝、鄭文祥、蘇建榮，「綜合所得稅稅率結構之研究」財政部賦稅改革委員會專題報告NO.21，民國七十八年六月。 11 、張慶輝，「我國勞動供給與勞動參與之研究」台北國科會，民國八十年。 12 、湯國斌，「拉佛曲線之研究-拉佛曲線與租稅逃漏」碩士論文，因立政治大學財政研究所，民國八十一年六月。二、英文部分 1 . Bender, Bruce, "An Analysis of the Laffer Curve, “ Economic Inquiry, Vol.22, pp414-420(1984). 2. Blinder, Alan S., “ Thoughts on the Laffer Curve, “ in the Supply Side effects of Economic Policy,ed. by Laurence H. Meyer (Boston,Massachusetts : Kluwer-Nijhoff) (1981). 3. Boskin, Michael 1, “ Taxation, Saving, and the Rate of Interest “ Journal of Political Economy, pp3-28(1978). 4. Buchanan, James M., and Lee, D. R., “ Politics, Time, and the Laffer Curve, “ Journal of Political Economy, Vol.90, pp816-619(1982). 5. Ebrill, Liam P., “ Evidence on the Laffer Curve-The Cases of Jamaica and India, “ in Supply-Side Tax Policy-Its Relevance to Developing COWltries, ed . by Ved p. Gandhi, (Washington D.C. : International Monetary Fund), pp 175-197(1987). 6. Feige, E. L.and Mcgee, R. T., "Sweden`s Laffer Curve: Taxation and the Unobserved Economy, “ Scandinavian Journal of Economics, Vol. 85, pp499-519(1983). 7. Fullerton,Don, “ On the Possibility of an Inverse Relationship Between Tax Rates and Government Revenues, “ Journal of Public Economics, Vol.19, pp3-22(1982). 8. Gahvari,Firouz, “ Does the Laffer Curve Ever Slope Down? “ Natio1lal Tas Journal, Vo1.41, pp267-269(1988). 9. Kwon, Ohchul, “ Taxes, Tax Revenues, and tje Laffer Curve for a Developing Country Like Korea, “ International Tax Journal, Vo1.l0, pp269-272(1984). 10.MaCurdy, Thomas E., “ An Empirical Model of Labor Supply in a Life-Cycle Setting, “ Journal of Political EconomYI ppl059-1985 (1981). 11.Malcomson, James M., “ Some Analytics of the Laffer Curve, “ Journal of Public economics, Vol. 29, pp263-279(1986). 12.Marty, Alvin L. and Thornton, Daniel L., "Is The a Case for `Moderate` inflation?, “ Review, pp 27-37 (July/August 1995). 13.Mirowski,Philip, "Whats Wrong with the Laffer Curve?, “ Jour1lal of Economic Issues, Vol.16, pp815-828(1982). 14. Stuart, Charles E., “ Swedish Tax Rates, Labor Supply, and Tax Revenues, “ Journal of Political Economy, Vol. 89, pp 1020-1038 (1981). I5.Varian, Hal r., "Intermediate Microeconomics,” ( New York, N.Y. : w.w.Norton &Company ), pp278-280(1987). 16.Wanniski, Jade, "Taxes, Revenues, and the `Laffer Curve`,”Public Interest, Iss:50 , pp3-16 (1978). 17 .Wright, Colin, "Saveing and the Interest Rate, “ in Albert C. Harberger and Martin J. Bailey, The Taxatio1l of I1lcome From Capital (The Brookings Institution, Washington, D.C.), pp275- 300(1969). 18.Yang, Chun-sheng, "Taxation, Interest Rate And Saving: The Case Study of Taiwan, “ Ph.D. Dissertation, The Pennsyivania State University(1990).
Description:	碩士國立政治大學財政學系 82255025
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002734
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

Files in This Item:

There are no files associated with this item.

社群 sharing

Loading...