統籌稅款的分配與各地區民眾的淨稅負：效果與分配比率評估

Allocation of Distribution Tax and Net Tax Burdens of Local Residents: Effects and Allocation Rates Assessment

劉宗欣(Steven Zong-Shin Liu) ； 林恭正(Kung-Cheng Lin)

《經濟論文》 33卷2期 (2005/06) Pp. 201-239

https://doi.org/10.29628/AEP.200506.0003

摘要

近幾年統籌稅款的分配爭議不斷，但先前研究都只強調解決短期地方財政困境，忽略了統籌稅款分配長期對各地區未來世代子孫財政負擔的影響。本研究延伸Auerbach et al. (1991, 1994)所提出的世代會計法，評估統籌稅款分配對台北市、高雄市及台灣省各縣（市）的跨世代財政負擔效果及分配比率調整方向。基本情況分析顯示，各地區跨世代財政負擔皆不平衡，且地區間不平衡程度的差距頗大，各縣（市）不平衡程度約為北、高二市的2倍，此在未來可能造成更大的爭議。模擬分析顯示，統籌稅款的分配會影響各地區的跨世代財政負擔。以跨世代財政負擔的觀點，應提高各縣（市）的統籌稅款分配比率，以縮小地區間跨世代財政負擔不平衡程度的差距，減輕未來的爭議。又各級政府的關源節流，才是解決爭議的根本之道。

關鍵字

統籌稅款 ； 世代會計帳 ； 淨稅負 ； 跨世代財政負擔

並列摘要

The allocation of distribution tax has persistently sparked heated and serious arguments in recent years. All previous studies focus on solving the short-run fiscal difficulties of local governments, and neglect the long-run effects of the allocation of distribution tax on fiscal burdens of local future generations. By extending the generational accounting approach (Auerbach, Gokhale, and Kotlikoff 1991, 1994), this study assess the effects of the allocation of distribution tax on intergenerational fiscal burdens in Taipei city, Kaohsiung city, and all counties (cities) of Taiwan as a whole. Base case analyses reveal that the intergenerational fiscal burdens are imbalanced in all districts and the inter-district gaps of intergenerational imbalances are large. This might spark more serious arguments in the future. Findings of simulations indicate that the allocation of distribution tax has remarkable effects on the intergenerational fiscal burdens. Based on the viewpoint of intergenerational fiscal burdens, for contracting the inter-district gaps of intergenerational imbalances and hence preventing future arguments, the allocation rate for all counties (cities) should be increased. It seems that to exploit revenues and reduce expenditures in all governments is the best way for preventing arguments on the allocation of distribution tax.

並列關鍵字

Distribution tax ； Generational accounts ； Net tax burden ； Intergenerational fiscal burden

參考文獻

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