勞動所得退稅補貼方案之探討

The Exploration of Earned Income Tax Subsidy in Taiwan

廖嘉凰(Liao Chia-Huang)

指導教授 ： 林翠芳

國立臺北大學/公共事務學院/財政學系/碩士(2009年)

摘要

近年來，受到國際經濟環境轉變，我國遭逢嚴重的失業及貧窮問題，如何解決居高不下的失業率和逐漸擴大的貧窮人口是政府當前重要的課題之ㄧ。馬英九先生於2008年總統大選期間提出類似美國EITC(Earned Income Tax Credit)制度的「勞動所得退稅補貼方案」，希望對低勞動所得家庭的勞動所得補貼，達到助人自立，以縮小貧富差距。
美國實施EITC制度後，的確大幅提升勞動參與率。我國目前正面臨搶救失業的考驗，若政府改以對勞動所得補貼，也許是個有效的解決方法。本文目的即是要探討政府對勞動所得補貼在勞動參與的影響，並且分析在這樣的補貼制度設計下，究竟是哪些特性的家戶適用，以及實施此方案在所得公平面的影響。
本研究使用「行政院主計處九十五年家庭收支調查報告」的資料進行實證分析，使用Probit模型，分別估計男性戶長、女性戶長、單親媽媽、低所得者面對工資改變對其勞動參與的影響。根據本文實證結果，工資率對勞動參與呈顯著正相關，若政府對勞動所得補貼，受補貼者參與勞動市場的可能性增加。按照不同受補貼對象來看，在同樣的補貼率之下，對女性戶長及單親媽媽提升參與勞動的機率很小。因此，政府也許能夠針對女性戶長及單親媽媽給予較高的補貼率，以期發揮應有的政策效果。
另外，試擬方案實施下，政府實施方案總成本為409億元，約有154萬家戶受惠，平均每戶每年受補貼26,680元。受補貼家戶以有扶養小孩的家庭型態為主，戶長大多為男性、年齡層介於41~65歲間，戶長教育程度在高中職以下，大多從事第三級產業，受補貼家戶大多居住在都市且擁有自用住宅但財產所得相對較低者。方案實施後，吉尼係數由0.44453下降為0.43790，有助於改善所得分配之情形。

關鍵字

勞動所得退稅補貼方案 ； 勞動參與率 ； 失業 ； 貧窮 ； EITC

並列摘要

During the presidential election period in 2008, Mr. Ma Yingjiu proposed an Earned Income Tax Subsidy program (also called 468 program) to assist working poor families. Taiwan did not have serious unemployment problems before. However, both poverty and unemployment issues are becoming more important these days. Therefore, using the Earned Income Tax Subsidy program to help the poor and encourage the poor to participate in labor market may be a desirable policy. The main purpose of this thesis is to explore the effects of Earned Income Tax Subsidy program in Taiwan.
The data used for this study are drawn from the 2006 Survey of Income and Expenditure (SFIE). We firstly analyze the household characteristics of eligible families. Then we investigate the program’s distributional effects by calculating Gini ratios. Lastly, we study the impact of such program on labor force participation for various groups of people, using a probit estimation method.
According to our estimation results, 1.54 million families will be eligible for Earned Income Tax Subsidy program. It costs about NT$40.9 billion to enforce the program. On average, an eligible family receives NT$26,680 one year.As for the distributional effects, the Gini coefficient drops from 0.44453 to 0.43790 if the subsidy program were implemented; the subsidy program improves income distribution and reduces inequality. Furthermore, we find that wage rate subsidy produces positive effects on labor force participation. However, the positive effects are smaller for single mother households and families headed with females. We suggest that the government give higher subsidy rates to single mother households and families headed with females to encourage their participation in the labor force.

並列關鍵字

Earned Income Tax Subsidy program ； labor force participation ； unemployment rate ； poverty

參考文獻

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Hoffman, S. D., & Laurence, S. S. (1990). The earned income tax credit: antipoverty effectiveness and labor market effects. Kalamazoo, MI: W. E. Upjohn Institute for Employment Research.