中央補助政策、區域所得重分配與風險分散

Central Grant Policies, Income Redistribution and Risk-sharing

潘聖潔(Sheng-Chieh Pan) ； 劉怡妏(Yi-Wen Liu) ； 吳傳欽(Po-Chin Wu)

《中原學報》 32卷4期 (2004/12) Pp. 455-466

https://doi.org/10.6358/JCYU.200412.0455

摘要

本文利用混合估計法推估統籌分配款、未含協助收入及含協助收入的補助款對北、中、南與東部四大區域所產生以所得或稅收衡量的重分配與風險分散效果。實證結果顯示，三種補助款對於降低各區域所面對的租稅或所得風險其成效不彰，且存在照顧特定地區的現象。例如，統籌款僅有利於降低中部與南部區域以稅收衡量的風險，卻提升其以所得衡量的風險；含協助收入與未含協助收入之補助款亦增加東部區域以稅收衡量的風險。至於補助款對於縮小各區域所得分配差異之效果亦太小，甚且更擴大其間分配的差異。統籌款雖可改善北部地區的所得與稅收分配，以及東部地區的稅收分配，卻使中部區域稅收分配與東部區域所得分配惡化；含協助收入與未含協助收入的補助款對於北部與中部地區的所得分配亦產生惡化的作用。其他發現包括：中央政府藉助補助制度以達到所得重分配的效果，相當仰賴隨時間作調整而依非各區域的所得或稅收作調整；在達成所得重分配與風險分散效果上，採用不同的衡量指標（所得或稅收）將對不同補助制度有極大的差異，故必須慎選衡量指標，以免誤判其效果。

關鍵字

統籌分配款 ； 補助款 ； 重分配效果 ； 風險分散效果 ； 混合估計法

並列摘要

This paper adopts pooled estimation method to evaluate the effects of Central grant policies on income redistribution and risk-sharing in Taiwan area. We cite three kinds of grant policies, including tax for aid distribution, grant-in-aid with assistance and grant-in-aid without assistance to investigate these effects. For analytic convenience, we split Taiwan into northern, central, southern and eastern Overall, these three kinds of Central grants had very little ability to improve each area's income distribution and risk-sharing. In spite of this each kind of grant had different effect on specific area. For example, Tax for aid distribution is benefit for southern area's to reduce tax revenue risk. In the future, we must be more careful to adopt a suitable indicator to evaluate the effects of Central grant policy on each area's income distribution and risk-sharing. Futhermore, we must pay more attention to understand each area's characteristic and according to her characteristic to revise the grant policy.

並列關鍵字

Tax for aid distribution ； Grant-in-aid ； Re-distr4ibution effect ； Risk-sharing effect ； Pooled estimation