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| Title: | 租稅歸宿與租稅規避之關聯
The relationship between Tax incidence and Tax avoidance |
| Authors: | 莊宜峻
Chuang, Yi-Chun |
| Contributors: | 何怡澄
郭振雄
莊宜峻
Chuang, Yi-Chun |
| Keywords: | 租稅歸宿
租稅規避
租稅負擔
勞動供給彈性
資本勞動產出比
租稅扣除程度
Tax incidence
Tax avoidance
Tax burden
Elasticity of labor supply
The productivity of capital relative to labor
Tax deductibility |
| Date: | 2021 |
| Issue Date: | 2021-08-04 16:03:59 (UTC+8) |
| Abstract: | 本文參考Dyreng et al. (2019)研究租稅歸宿與租稅規避之間的關聯，利用台灣上市櫃公司資料為樣本進行實證分析。本文以員工學歷比例作為勞動供給彈性替代變數，用以衡量租稅歸宿，並且利用現金有效稅率衡量避稅程度。實證結果顯示，租稅歸宿與租稅規避之間呈現正相關，並且當資本勞動產出比愈高，或資本成本扣除程度的受限愈大，會加強租稅歸宿影響租稅規避之力道，支持Dyreng et al. (2019)的實證結果。
本文於穩定性測試中，利用帳面有效稅率做為不同的避稅指標進行測試，其結果亦保持穩健。本文透過台灣2010年賦稅改革事件，採DID方法來處理內生性問題，也獲得一致結果。本文亦建構勞動能力指標來衡量勞動供給彈性，結果顯示租稅歸宿與租稅規避呈正相關。最後本文由商品市場切入探討租稅歸宿與租稅規避之關係，結果亦支持本文之假設，並且與Dyreng et al. (2019)之結果一致，顯示當公司承擔越多租稅時，會進行更多的租稅規避。
I follow Dyreng et al. (2019) to examine the relationship between tax incidence and tax avoidance by using the data of Taiwan corporations, and use Ordinary Least Squares to estimate it. I measure the elasticity of labor supply by using the percentage of labor’s education to explain tax incidence, and use CASH ETR to proxy tax avoidance. The results show the positive relation between tax incidence and tax avoidance. When the productivity of capital to labor is high and the deductibility of capital is more limited, the effect of tax incidence on tax avoidance will be stronger, consistent with Dyreng et al. (2019).
In the robustness test, I also test this notion in an alternative way by using GAAP ETR, the results also robust. I use Taiwan Tax Reform in 2010 to examine the problem of endogenous, the results alleviate the concern about it. I construct labor skill index to proxy the elasticity of labor supply, the results also show the positive relation between tax incidence and tax avoidance. Finally, I extend the implications of tax incidence and tax avoidance to the product market, the results still support the hypothesis that when more of the tax incidence falls on the firm, the firm avoid more tax, consistent with Dyreng et al. (2019). |
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| Description: | 碩士
國立政治大學
財政學系
108255014 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108255014 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100858 |
| Appears in Collections: | [財政學系] 學位論文
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