台灣地區自雇家戶低報所得之推估

The Estimation of Self-Employment Income Underreporting in Taiwan

呂逸晨(Yi-Chen Lu)

指導教授 ： 林恭正

共同指導教授 ： 蘇建榮(Jain-Rong Su)

國立臺北大學/公共事務學院/財政學系/碩士(2011年)

摘要

本研究採用行政院主計處所編印之九十四年度與九十八年度台灣地區家庭收支調查報告資料，以兩階段最小平方法探討哪些家戶特徵因素會影響消費支出與食物支出，並透過模型中部分變數之係數估計值，以支出基礎法，對所得短報程度進行估算，來探討我國自雇家戶所得低報之概況。
文中將樣本數分為自雇者家戶與受雇者家戶並設虛擬變數，再分類為白領工作人員與藍領工作人員兩種類別的家戶，同時以消費為基礎與以食物為基礎兩種不同情況下，分別估計自雇家戶所得短報的差異。在94年以消費支出為基礎的估計之下，白領自雇家戶合理的所得平均短報中點大約是1.36，而藍領自雇家戶則是1.34；98年則分別是1.14與1.27。至於以食物支出為基礎的估計下，94年白領自雇家戶是1.29，而藍領自雇家戶則是1.07；98年度分別是1.97與1.39。因此，本研究的推估認為我國家戶94年之申報所得約為實際所得的76% - 85%；98年自雇家戶申報所得則為實際所得的61% - 83%。
研究結果支持我們對於自雇者家戶相對受雇者家戶而言會隱瞞其實際收入的假設，且98年度之結果較94年度嚴重，研究雖未得到自雇家戶所得短報相當嚴重的情形，但是可以肯定短報情形之存在。

關鍵字

所得短報 ； 家庭收支調查資料 ； 支出基礎法 ； 兩階段最小平方法

並列摘要

This research adopted The Survey of Family Income and Expenditure of Taiwan of 2005 an 2009 published by Directorate General of Budget, Accounting and Statistics. We evaluated what household characteristic factors will influence consumption expenditure and food expenditure by using the two-stage least squares methods. Based on the expenditure-based approach, the degrees of income underreporting are calculated from part of estimated coefficients in the regression models. Then the overview of income underreporting for self-employment households in Taiwan is discussed.
In this study, the sample is divided into the self-employed and employed households, which is also set as a dummy variable. We further classify these two households for white-collar and blue-collar workers. Then based on two different cases, which are consumption-based case and food-based case, the income underreporting of self-employed households is estimated based on the assumption that the employed households would honestly report income.
In the case of consumption-based estimation, the results show that the average real income was about 1.36 times of reporting income for white-collar self-employed households, and about 1.34 times for blue-collar self-employed households in 2005. These figures became respectively 1.14 times and 1.27 times in 2009. Under the case of food-based estimation, it was 1.29 times for white-collar self-employed households, and 1.07 times for blue-collar self-employed households in 2005. These figures were 1.97 times and 1.39 times respectively in 2009. Therefore, this study concluded that the observed household income in 2005 is around 76% - 85% of real household income, and that is 61% - 83% in 2009.

These results supported our hypothesis that the self-employed households have much more possibilities to conceal their real income, and the underreporting result in 2009 was more serious than that in 2005. Although our research did not show the problem of income underreporting in Taiwan is very serious when compared with other studies, the problem of income underreporting in Taiwan dose exist in our study.

並列關鍵字

Income Underreporting ； The Survey of Family Income and Expenditure ； Expenditure-Based Approach ； Two-Stage Least Squares Methods

參考文獻

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