公益彩券獎金:課稅與否?

Lottery Winnings-To Tax or Not to Tax?

尤愛馨(Ai-Hsin Yu)

指導教授 ： 林世銘

國立臺灣大學/管理學院/會計學研究所/碩士(2008年)

https://doi.org/10.6342/NTU.2008.10334

摘要

無資料

關鍵字

彩券獎金 ； 賦稅政策 ； Logit 模型 ； 公債比率租稅負擔比率 ； 平均每人國內生產毛額 ； 大陸法系 ； 英美法系

並列摘要

Lottery fever has gripped various countries worldwide. Despite the global presence of lottery games, little research is conducted on any international aspect of lotteries. Moreover, there is a lack of systematic data available on the legal rules pertaining to lottery taxation around the world. This study presents the first-ever examination and comparison of the taxation on lottery winnings from around the world by establishing how taxation laws in different countries correlate with their economic performances. This study, which uses a Logit model to undertake an analysis of the data pertaining taxation levied on lottery winnings in 46 countries, empirically demonstrates that civil-law countries and countries with a higher public debt as a percentage of GDP have a higher probability to levy tax on lottery winnings. The results also reveal that countries with a higher GDP per capita on a purchasing power parity basis have a higher probability of giving away a tax-free lottery prize payment. Taiwan has a higher GDP per capita, US$29,800, than the mean figure of US$25,768; and the public debt as a percentage of GDP in Taiwan is 31.1%, lower than the average of 43%, both of which imply that Taiwan should have a higher probability of not levying tax on lottery winnings. However, lottery winnings worth over NT$2,000 are subject to a 20% withholding tax in Taiwan. The relatively low overall tax burden rate in Taiwan might be able to explain this phenomenon. As Congdon (2005) stated that tax burdens of 40, 50 or 60 percent of GDP are recognized as the main cause of sluggish economies, radical proposals for reducing the burden of taxation are looked upon more favorably. Taiwan, with a 13.7% overall tax burden rate, will not encounter this problem. Therefore, it seems reasonable for Taiwan to tax lottery winnings. Moreover, Taiwan has a civil-law based legal origin, which was examined to have a higher probability to levy tax on lottery winnings. Taking into account all the independent variables, it seems reasonable for Taiwan to tax lottery winnings.

並列關鍵字

Lottery winnings ； Tax policy ； Logit model ； Public debt as a percentage of GDP ； Overall tax burden rate ； GDP per capita ； Legal origin

參考文獻

Aguilera, R.V. and A. Cuervo-Cazurra. 2004. Codes of governance worldwide: What is the trigger? Organization Studies 25 (3): 415-443.

Borg, M. O., P. M. Mason, and S. L. Shapiro. 1993. The cross effects of lottery taxes on alternative State tax revenue. Public Finance Quarterly 21 (2):123-40.

Clotfelter, C.T. and P. J. Cook. 1989. Selling hope: State lotteries in America. Cambridge, MA: Harvard University Press.

Farrell, L., E. Morgenroth, and I. Walker. 1999a. A time-series analysis of UK lottery sales: Long and short run price elasticities. Oxford Bulletin of Economics and Statistics 61: 513-526.

Farrell, L. and I. Walker. 1999b. The welfare effects of lotto: Evidence from the UK. Journal of Public Economics 72: 99-120.