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    题名: 以財產登錄資料推估臺灣營利事業財富
    Using The New Realeased Administrative Data to Estimate the Wealth of Profit -Seeking Enterprises in Taiwan
    作者: 羅詠傑
    Lo, Yung-Chieh
    贡献者: 羅光達
    韓幸紋
    Lo, Kuang-Ta
    Han, Hsing-Wen
    羅詠傑
    Lo, Yung-Chieh
    关键词: 營利事業
    財富分配
    財稅資料庫
    Wealth distribution
    Profit-Seeking Enterprises
    The New Realeased Administrative Data
    日期: 2020
    上传时间: 2020-08-03 18:16:43 (UTC+8)
    摘要: 本文使用財政部財政資料中心（FIA）2004年到2015年的財產登錄檔，並搭配營利事業申報之損益表檔與資產負債表檔，藉由財產登錄資料推估臺灣營利事業財富狀況。首先，本文透過財產登錄資料建立有關土地、房屋、銀行存款及營業用資產的營利事業財富資料，並使用實價登錄資料調整土地與房屋的價值。股票價值部分，上市櫃公司股票部分利用臺灣經濟新報（Taiwan Economic Journal, TEJ）資料庫補上股票市價，並計算其餘非上市櫃公司之公司法人的每股淨值作為計算股票價值的依據，且將法人所持有的股票價值依照股權結構，分配回法人股東以計算間接持股價值。本文發現臺灣營利事業分配極為不均，擁有最多財富之前10%營利事業掌握了臺灣營利事業總財富的90%，且極富有之營利事業的財富累積與其營收並無關聯；家族企業會比非家族企業持有更高比例的房地產，顯示家族企業的持有者確實會利用其擁有營利事業之名義購置房地產。
    This article uses the New Realeased Administrative Data from the Financial Information Center (FIA) of the Ministry of Finance from 2004 to 2015 to estimate the wealth status of profit-seeking enterprises in Taiwan. First,this article uses the New Realeased Administrative Data to create Profit-Seeking Enterprises wealth information about land, houses, bank deposits, and business assets, and uses the Registering the Actual Selling Price of Real Estate to adjust the value of land and houses. For the stock value, the stock price per share of the listed company and over-the-counter (OTC) company uses the Taiwan Economic Journal (TEJ) database,and we calculates net asset value per share as the stock price per share of the other Profit-Seeking Enterprises.The value of the shares held by profit-seeking enterprise is allocated back to the profit-seeking enterprises shareholders in accordance with the shareholding structure to calculate the indirect shareholding value.
    This article finds that the weaith distribution of Taiwan’s profit-seeking enterprises is extremely uneven. The 10% of profit-seeking enterprises that own the most wealth control 90% of the total wealth of Taiwan’s profit-seeking enterprises,and the wealth accumulation of extremely wealthy profit-seeking enterprises is not related to their revenue; family businesses will compare Non-family businesses hold a higher percentage of real estate, indicating that family business owners will indeed use their own profit-seeking enterprises to purchase real estate.
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    Alstadsæter, Annette, Jacob, Martin, Kopczuk, Wojciech, and Telle, Kjetil (2016),” Accounting for business income in measuring top income shares: Integrated accrual approach using individual and firm data from Norway” NBER Working Paper No. 22888.
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    描述: 碩士
    國立政治大學
    財政學系
    107255034
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107255034
    数据类型: thesis
    DOI: 10.6814/NCCU202000917
    显示于类别:[財政學系] 學位論文

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