基本所得對於勞動市場與所得分配的效果

貧窮和分配不均的情況日益惡化，使得許多社會問題的產生，然而現行社會安全制度並無法完全滿足幫助弱勢的初始目標，因此本文認為政府應該積極的探尋其他方案。雖然基本所得的概念出現已有一段時日，國外也不乏實驗性施行的案例，不過對於其施行成效，各方仍多存疑慮。且從理論層面結合民間部門與政府部門的決策，探討基本所得制度的施行效益與成本的文獻也屬有限。因而，本文嘗試建構一個包含租稅—補助制度的一般均衡模型，藉以比較分析社會福利從現行的資產調查制度改革為無條件基本所得制度時，對跨代的個人經濟行為的影響，以及世代貧窮與分配不均現象的改變。理論模型的設計不同於基本所得文獻的單期、部分均衡研究框架，延伸為兩世代分工的生產模式，且工資率與利率內生決定。接著本文採用數值模擬方法，觀察租稅—補助制度改革的部分均衡效果，即從現行的資產調查方式逐步往基本所得制度推進時，在維持政府預算平衡的前提下，勞動參與、勞動供給與資本供給的變動，以及對社會貧窮狀況與所得不均度的影響。主要的研究結果如下:基本所得制度比起資產調查制度，有著較高的勞動參與、勞動供給以及儲蓄，同時對於改善所得不均的情況也擁有更好的表現。但是，當所得稅率較低時，基本所得制度對於貧窮指標的表現不佳。在世代分配上，越低的所得稅率，會使得兩世代所得落差越大，而實施基本所得對於代際間的分配不均也有改善的效果。

關鍵字

基本所得；政府移轉支付；勞動供給；儲蓄；貧窮；所得不均度

並列摘要

The worsening situation of poverty and the distribution inequality of wealth as well as income causes many social issues. The initial goal to help disadvantaged can’t be achieved by the current social security system, thus this article believes that the government should seek other schemes actively. Although the concept of basic income has emerged for a period of time, and there are also plenty experimental cases abroad, many doubts still remain about its effectiveness. In addition, the literatures which integrating the decision-makings of private sectors and public policies to investigate theoretically the effectiveness and cost of a basic income scheme are few. As a result, this article attempts to establish a general equilibrium model with tax and transfer systems to analyze the impacts on personal economic behavior, poverty and inequality across generations when the social welfare is reformed from the current means-tested system to an unconditional basic income. Different from the existing single-period and partial-equilibrium research framework, this article develops an overlapping-generations setting in which the young and the old generations supply labor and capital respectively to a production sector with the gross wage rates and the gross interest rate being endogenous. Using numerical simulation methods, the article examines the partial equilibrium effects of a movement towards universal benefits on labor participation, labor supply, capital supply, and social poverty as well as income inequality while keeping the balance of government budget. The main research results are as follows: A movement towards a universal system leads to higher labor participation, and the increase of labor supply and savings. Meanwhile, compared to means testing, a basic income system has better performance on the improvement of income inequality. However, when the income tax rate is low, the basic income system performs poorly on poverty alleviation. In terms of intergenerational distribution, the lower the income tax rate, the greater the income gap between generations. The implementation of basic income is expected to improve the intergenerational inequality.