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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157490


    Title: 租稅天堂對重分配政策之衝擊
    The Impacts of Tax Havens on the Redistributive Policy
    Authors: 賴育邦
    Contributors: 財政系
    Keywords: 租稅天堂;所得移轉;多數決投票;重分配政策
    tax havens;income shifting;majority voting;redistributive policy
    Date: 2019-09
    Issue Date: 2025-06-23 13:21:31 (UTC+8)
    Abstract: 租稅天堂所引發的諸多議題，日益受到重視。然而大多數的文獻都集中在效率面的談論，至於租稅天堂對分配政策的影響，卻鮮少論及。但根據研究指出，富人藏匿於租稅天堂的財富數量，已大到足以影響公平的地步。此外，不少人士亦擔心租稅天堂的存在將限制重分配政策的施行，甚至損及社會福利政策的基礎。因此，探討租稅天堂對重分配政策的效果有其理論上與政策上的重要性。這也是本計畫的主旨。由於各國政府訂定重分配政策時，多半會以民意為依據。有鑑於此，本計畫將設定以多數決的方式，決定稅率。此外，本計畫也將考慮異質性的個人，每個人擁有不同的勞動生產力，且勞動為唯一的生產要素。本計畫將先以沒有租稅天堂的情況為基礎，求出在此情況下的均衡政策。接著再引進租稅天堂，居民可將所得移轉至租稅天堂，以規避本國租稅。不同的勞動生產力將導致不同的所得移轉決策。比較有無租稅天堂下的均衡重分配政策將是本計畫的重點之一。其次，許多國際組織近來紛紛採行反租稅天堂的措施。這類措施對均衡重分配政策的影響亦是本計畫的另一重點。
    The issue of tax havens has been the focus of much attention and debate. A number of studies have discussed the impacts of havens on the tax policies of non-haven countries, and most of them have been directed at efficiency topics. The redistributive problems, however, have been overlooked. According to Zucman (2014), about 8 percent of global household net financial wealthis held in tax havens, which amounted to about $7.6 trillion at the end of 2013. He claims that "the world's offshore wealth is large enough to significantly affect measure of the inequality of wealth." Moreover, the higher mobility of tax bases has significantly restricted the scope for redistribution through taxation. People are concerned that the presence of tax havens will erode the foundation of the redistribution policy, or the welfare state (Steinmo 1994, Avi-Yonah 2000). It is thus necessary to investigate the effects of tax havens on non-haven countries' redistributive policies. We consider that a non-haven country contains individuals with different labor productivities. A tax is imposed on the income, and the revenues are evenly distributed. The tax rate is determined by majority voting, which reflects the median voter's preferences.This project intends to compare the voted-equilibrium redistributive policy under the regimes with and without tax havens.In addition, since the financial crisis of 2008-2009, progress has been made in anti-havens regulations. The impacts of these anti-havens regulations on the tax rate and welfare in the non-haven countries are another concern of this paper.
    Relation: 科技部, MOST107-2410-H004-013, 107.08-108.07
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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