租稅移轉對經濟成長與所得不均度的影響

Tax shifting, Economic growth and Income inequality

鐘霆(Ting-Chung)

指導教授 ： 洪小文

淡江大學/商管學院/產業經濟學系碩士班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00617

摘要

本文建立內生成長模型來探討資本利得稅、勞動所得稅、消費稅與政府支出及租稅移轉政策對經濟成長率與所得分配的影響。本文的研究可以發現(1)政府課徵資本利得稅、勞動所得稅與消費稅對就業與經濟成長有不利的影響。但當政府增加支出則對經濟成長有正向的影響;(2) 政府課徵資本利得稅、勞動所得稅與消費稅會使稅前所得不均度降低，政府增加支出會使稅前所得不均度上升，另外，政府課徵資本利得稅、勞動所得稅、消費稅與政府支出增加會使稅後所得不均度的效果均不確定，而政府增加支出會使稅後所得不均度上升; (3) 考量租稅移轉效果且政府支出固定的情況下，消費稅提高而降低勞動稅對經濟成長的影響效果不確定且會使所得不均度下降; (4) 考量租稅移轉效果且政府支出固定的情況下，消費稅提高而降低資本利得稅對於經濟成長與稅後所得不均度的影響效果不確定，另外，稅前所得不均度下降。(5) 考量租稅移轉效果且政府支出固定的情況下，資本利得稅提高而降低勞動稅對於經濟成長的影響效果不確定且所得不均度下降。

關鍵字

租稅政策 ； 租稅移轉政策 ； 經濟成長 ； 所得分配

並列摘要

This paper using an endogenous growth model to explore effects of capital income tax, labor income tax, consumption tax, the government expenditure, and tax-shifting on economic growth rate and income distribution. The main finding are followings. that(1) Capital income taxs, labor income taxs and consumption taxs have negative impacts on labor supply and economic growth. An increase in the government spending will have a positive impact on economic growth. (2) Capital income taxs, labor income taxs and consumption taxs have negative impacts on before-tax income inequality. An increase in the government spending will have a positive impact on before-tax income inequality, in addition, the Capital income taxs, the labor income taxs, consumption taxs and government expenditure has an ambiguous effect on after-tax income inequality, An increase in the government spending will have a positive impact on after-tax income inequality. (3) Taking government spending as given and constant, the tax-shifting-increase in consumption taxs, but decrease in labor income taxs, has an ambiguous effect on economic growth. However, it leads a lower income inequality. (4) Taking government spending as given and constant, the tax-shifting-increase in consumption taxs, but decrease in capital income taxs, has an ambiguous effect on economic growth and after-tax income inequality, but has an negative effect on before-tax income inequality. (5) Taking government spending as given and constant, the tax-shifting-increase in capital income taxs, but decrease in abor income taxs, has an ambiguous effect on economic growth, and a negative effect on income inequality.

並列關鍵字

Tax policy ； Tax-shifting ； Economic growth ； Income distribution

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