2014年6月我國中央研究院提出「賦稅改革政策建議書」,其中的第3項建議為:「不動產之持有成本應予合理化,非自用住宅之房屋稅稅率,應用現有稅率之上限或調高上限課徵;不動產之持有、交易及資本利得,以實價為基礎,對土地與房屋合併課稅…」。另外,我國面臨高齡化、少子化現象以及國家的經濟遭受困頓,國民年金制度的維持變得困難重重。因此本研究主要運用產業關聯模型探討我國日後可行的兩項稅改政策的經濟效果。實證結果顯示:(1)地方政府之財產稅實價課稅每增加10%的稅收用於補助低所得家庭購屋產生的經濟效果,創造經濟規模為230.829億元。其中企業經營者的粗附加價值誘發額與勞動者的雇用所得誘發額分別增加141.868億元及73.998億元,並創造了9,889人的就業機會。(2)調高營業稅徵收率1%補助國民年金的經濟效果,創造經濟規模32.689億元。其中,企業經營者的粗附加價值誘發額與勞動者的雇用所得誘發額分別增加20.091億元及10.479億元,同時也增加1,400人的就業機會。
This research applies Input-Output Model to discuss the economic effects of two feasible tax reform policies in future in Taiwan, and the empirical results show that: (1) In terms of the economic effect of every 10% increased tax revenue in net taxation of property tax of local government used for the subsidy of housing purchase for low-income families, the economic scale created is NTD 23.0829 billion, among which the gross induced added value of enterprise operator and the induced income of employment of laborers increase respectively by NTD 14.1868 billion and NTD 7.3998 billion, and employment opportunity is also created for 9,889 people. (2) In terms of the economic effect of increasing 1% Business Tax used for the subsidy of national pension insurance, the economic scale created is NTD 3.2689 billion, among which the gross induced added value of enterprise operator and the induced income of employment of laborers increase respectively by NTD 2.0091 billion and NTD 1.0479 billion, and employment opportunity is also created for 1,400 people.