台灣高所得者所得份額之變化：1977－2010

Distribution of Income Shares of Top Incomes in Taiwan: 1977-2010

洪明皇(Ming-Hwang Hong) ； 鄭文輝(Peter Wen-Hui Cheng)

《調查研究-方法與應用》 30期 (2013/10) Pp. 47-95

摘要

本研究以1977－2010年綜合所得稅統計資料搭配Pareto分配插補法，勾勒台灣高所得者的所得份額變化並與歐美及亞洲國家對照。我們發現台灣高所得者所得份額自1990年代中期到2008年間有快速增加的趨勢，而所得份額增加的源頭是「超高所得者」的所得快速累積。全球金融海嘯對台灣高所得者有明顯衝擊，但高所得者的所得份額在2010年已快速回升。本研究的貢獻在於利用綜合所得稅統計資料，描繪有別於家庭收支調查的高所得者所得分配樣貌。

關鍵字

所得不均 ； 高所得者 ； 柏瑞圖分配

並列摘要

This study references Taiwan income tax statistics from 1977 to 2010 to discuss the changes in top income shares using Pareto interpolation, and to compare the changes in top incomes of Taiwan with those of western and Asian countries. The research results discover that the top income shares accumulated rapidly from the middle of 1990s to 2008, because of the dramatic increase of ”very top incomes.” Although the global financial crisis significantly influenced top incomes in Taiwan, the top income shares rebounded in 2010 and increased rapidly. The contribution of this study is the utilization of statistical data regarding individual income taxes by plotting income distributions of the top incomes that differ from that of the Survey of Family Income and Expenditure.

並列關鍵字

income inequality ； top incomes ； Pareto distribution

參考文獻

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