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| Title: | 財政結構對所得分配的影響–財政重整措施的重要性
The Effect of Fiscal Structure on Income Distribution: The Importance of Fiscal Consolidation |
| Authors: | 江若妘
Chiang, Jo Yun |
| Contributors: | 陳香梅
Chen, Shine May
江若妘
Chiang, Jo Yun |
| Keywords: | 所得分配
財政結構
公共支出
租稅收入
財政重整
income distribution
fiscal structure
public spending
tax revenue
fiscal consolidation |
| Date: | 2016 |
| Issue Date: | 2016-07-01 14:57:48 (UTC+8) |
| Abstract: | 政府之公共支出及租稅結構差異會產生不同之所得分配效果；且為縮減國內赤字或債務，政府還會施行「財政重整」方案，以削減支出或提高租稅之方式，對各階層人民造成不同之衝擊。在所得分配不均之現況下，政府財政政策之公平面議題格外備受重視。因此，本文利用 17 個 OECD 國家於 1995 年至 2013 年之追蹤資料，探討在考量政府平常例行性之收支結構下，政府為特定政策目的採行財政重整措施時，對所得分配之影響。
本文之實證模型主要針對三種不同之財政重整類別進行分析。第一種財政重整變數討論當政府「同時」採行支出面及租稅面之財政重整時之重分配效果，結果顯示其對縮減貧富差距有正面之影響。而第二種及第三種財政重整類別則分別探討當政府僅施行支出面或僅施行租稅面之財政重整作為時，將會對社會所得分配不均的情況分別產生如何之改變。最終分析結果發現，支出面之財政重整及租稅面之財政重整亦皆具有使所得分配趨於均一之效果；且其中僅實施支出面財政重整時之重分配效果最強，其次為同時採行兩面向財政重整之時，而僅實施租稅面財政重整則相對效果最小。
因此可知，若政府施行適當之財政重整方案，則可於縮減國家債務之同時，也享有減緩社會所得分配不均的好處。但若同時採用兩面向之財政重整，則支出面重整之重分配效果將被微幅抵消。
A government’s structure of public spending and taxation will have impact on social income distribution. Moreover, in order to reduce domestic deficit or debt, a government may implement “fiscal consolidation” programs, which will impose shock on each income stratum in the ways of cutting spending or increasing taxation. On the current situation of income inequality, the fairness issue of government’s fiscal policies has been highly emphasized. As a result, I use the data of 17 OECD countries during 1995 to 2013 to discuss the influence of fiscal consolidation on income distribution as well as considering the routine public spending and tax structure.
The regression model in this paper mainly analyzes three different categories of fiscal consolidation. The first fiscal consolidation variable examines the redistribution effect when the government conducts spending-based consolidation and tax-based consolidation “simultaneously”. The result shows that it could shorten the income gap. The second and third categories analyze how income inequality would be changed when “only” implementing spending or tax-based consolidation respectively. And the result shows that both spending and tax-based consolidation can improve the condition of income distribution. Moreover, the redistribution effect of spending-based consolidation is the greatest, followed by the implementation of both two categories. The tax-based consolidation has the smallest effect on income redistribution. Hence, when the government conducts proper fiscal consolidation programs, it can enjoy the benefit of reducing debt and mitigating income inequality in the meantime. But if the government conducts spending and tax-based consolidation simultaneously, the redistribution effect will be slightly offset. |
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| Description: | 碩士
國立政治大學
財政學系
103255003 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103255003 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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