政策停頓的特徵、原因與影響：以證所稅復徵及大戶條款為例

政策停頓為政策變遷與政策賡續的類型之一，指在同一個政策領域中，既有政策已經終止，但用以銜接的新政策尚未開始，致使政策出現空窗期的現象，且政策停頓可進一步區分為循環性政策停頓與一次性政策停頓兩類。本文以2014 年臺灣證券交易所得稅復徵及過程中出現的大戶條款為例，說明政策停頓的特徵、原因及影響，以作為政策改革的經驗學習依據。本文以立法過程分析為主，探討研究個案的政策演變歷程。本文發現政策停頓具有循環性停頓、彗星現象、骨牌效應、政策孤兒現象等特徵，而形成政策停頓的原因則包括政策方案規劃不周、缺乏政策領導、議題注意赤字、反變革團體聯盟的形成、先行經驗難堪等不利條件。其造成的影響則為政策停頓可能邁向終結、立院主導政策決定、改革契機不斷縮小、背離改革理念與原則。由此政策停頓的個案經驗，可以瞭解政策停頓的後續發展存在賡續或終結等多元性，但過往的停頓經驗卻可能成為未來包袱，因此妥適規劃是避免政策停頓的關鍵，並莫讓停頓成為卸責管道。

關鍵字

政策停頓；政策變遷；政策終結；證券交易所得稅；大戶條款

並列摘要

Policy hiatus is a specific type of policy change and policy succession, it means the phenomenon of initial policy may be terminated but similar policy still not to be reintroduced. And policy hiatus can occur in two ways: cyclical policy hiatus and one-off policy hiatus. Through the case study of reinstating collection of Securities Transactions Income Tax in Taiwan, this article explained the characteristics, causes and effects of policy hiatus, and got lesson-drawing from this experience. This article focused on the process of policy evolution and applied methods of literature review and legislative process analysis. It finds the characteristics of policy hiatus include cyclical hiatus, comet phenomenon, domino effect, policy orphan phenomenon. The factors such as incomprehensive policy planning, lack of policy leadership, issue attention deficit and formation of anti-reform coalition may cause. The effects includes: policy hiatus as signal of policy termination, policy decision dominated by legislative branch, the opportunity of reform shrunk, and violation the idea of policy reform. The future of policy hiatus may be succession or termination, but the experience of hiatus could increase the difficult of reform. The way of reducing appearance of policy hiatus is comprehensive planning, and don’t let policy hiatus be the way of blame-avoidance.