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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 楊建成(Cheng-Chen Yang) | |
| dc.contributor.author | Ching-Hui Luo | en |
| dc.contributor.author | 羅璟慧 | zh_TW |
| dc.date.accessioned | 2021-06-12T17:54:54Z | - |
| dc.date.available | 2012-04-22 | |
| dc.date.copyright | 2008-02-05 | |
| dc.date.issued | 2008 | |
| dc.date.submitted | 2008-02-03 | |
| dc.identifier.citation | 行政院主計處（2006），《國民所得統計年報》。
行政院主計處（2006），《中華民國九十三年國富統計報告》。 行政院主計處（2007），《中華民國九十三年產業關聯表（四十九部門）》。 行政院主計處（2007），《中華民國九十三年產業關聯表編製報告》。 財政部統計處（2005），《中華民國九十三年財政統計年報》。 財政部財稅資料中心，《綜合所得稅申報核定統計專冊》，歷期。 郭炳伸（1985），「我國租稅歸宿一般均衡模型之建立與應用」，國立政治大學財政研究所碩士論文。 張翔菘（2001），「臺灣投資獎勵措施經濟效果之可計算一般均衡分析」，國立政治大學國際貿易研究所碩士論文。 林正鴻 （2002），「加入WTO 對台灣農畜漁產業之衝擊分析—可計算一般均衡模型之應用」，國立台灣海洋大學應用經濟研究所碩士論文。 孫金華、林正鴻、江福松、林國榮（2003），「入會後關稅減讓及取消漁船用油價格優惠政策對臺灣農畜漁產業之一般均衡分析」，《農業與經濟》，第31期，頁21-54。 Atkinson, A., and Stiglitz, J. (1980), “Lectures on Public Economics”, McGraw-Hill Press, New York. Ballard, C., Fullerton, D., Shoven, J., and Whalley, J. (1985), “A General Equilibrium Model for Tax Policy Evaluation”, University of Chicago Press, Chicago. Chinn, M., and Johnston, L. (1999), “The Impact of Productivity Differentials on Real Exchange Rates: Beyond the Balassa-Samuelson Framework”, University of California, Santa Cruz Working Paper, No.442. Gravelle, J. (1994), “Corporate Tax Incidence in an Open Economy”, Proceedings of the 86th Annual Conference of the National Tax Association, National Tax Association, Columbus. Gravelle, J., and Kotlikoff, L. (1988), “Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? Another Model Says Yes”, NBER Working Paper, No.2742. Gravelle, J., and Smetters, K. (2006), “Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?” Advances in Economic Analysis & Policy, Vol. 6, No.1, pp.1548-1548. Gregorio, J., Giovannini, A., and Wolf, C. (1994), “International Evidence on Tradables and Nontradables Inflation”, European Economic Review, Vol.38, No.6, pp.1225-1244. Harberger, A. (1962), “The Incidence of the Corporation Income Tax”, Journal of Political Economy, Vol.70, No.3, pp.40-215. Harberger, A. (1966), “Efficiency Effects of Taxes on Income from Capital”, in Effects of Corporation Income Tax, Wayne State U. Press, Detroit. Myles, G. (1995), “Public Economics”, Cambridge University Press, New York. Nehru, V., and Dhareshwar, A. (1995), “A New Database on Physical Capital Stock: Sources, Methodology and Results”, World Bank. OECD (2006), Economic Outlook, No.79, Annex Table 21. Pereira, A. (1994), “On the Effects of Investment Tax Credits on Economic Efficiency and Growth”, Journal of Public Economics, Vol.54, No.3, pp. 437-461. Shoven, J. (1976), “The Incidence and Efficiency Effects of Taxes on Income from Capital”, The Journal of Political Economy, Vol.84, No.6, pp.1261-1283. Shoven, J., and Whalley, J. (1973), “General Equilibrium with Taxes: A Computational Procedure and an Existence Proof”, The Review of Economic Studies, Vol.40, No.4, pp.475-489. Shoven, J., and Whalley, J. (1984), “Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey”, Journal of Economic Literature, Vol.22, No.3, pp.1007-1051. Tung, J. (2006), “Effects of a Flat Tax Reform in a Large Open Economy”, Ph.D. Dissertation, Rice University. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/27073 | - |
| dc.description.abstract | 促進產業升級條例即將於民國98年年底落日，故當前財政當局租稅改革的重點之一，為在維持稅收中立之前提下，全面取消促產條例租稅獎勵措施。本文首先利用財政部財稅資料中心所提供之營利事業所得稅申報資料進行分析，發現促產條例所提供之租稅優惠，明顯集中於少數特定行業及高獲利之廠商，嚴重破壞租稅公平。其次，本研究在小型開放經濟體的假設下，建構一般均衡模型，探討取消促產條例之相關稅改方案，對國內經濟效率面及公平面之影響。實證結果發現：
(1)若政府在未搭配任何配套措施之條件下，全數取消促產條例租稅優惠，將造成國內總產出下降，但所得分配則有所改善。 (2)若政府全數取消促產條例租稅優惠，並在維持稅收中立之前提下，全面調降營所稅率，則產出之下降幅度可獲得減緩，但同時亦將降低所得分配之改善程度。 (3)若政府全數取消促產條例租稅優惠，將兩稅合一制由設算扣抵法改為股利所得半數免稅法，並在維持稅收中立之前提下，全面調降營所稅率，則可刺激國內總產出上升，但同時將造成所得分配惡化。 | zh_TW |
| dc.description.abstract | On the expiration of the Statute for Upgrading Industries at the end of 2009, the Ministry of Finance is considering various revenue-neutral tax reform acts while abolishing the code comprehensively. This study first analyzes the filing data of business income tax for 2004, and finds that the tax relief provided by the Statute for Upgrading Industries benefits mostly highly profitable businesses and certain industries. As a result, the principle of taxation equity is substantially impaired. This study constructs a general equilibrium model under the assumption of small open economy and explores the effect of various tax reform acts proposed to replace the Statute for Upgrading Industries on economic efficiency and income distribution. This paper shows that: (1) Abolishing the Statute for Upgrading Industries alone will reduce domestic output but improve income distribution. (2) Abolishing the Statute for Upgrading Industries and cutting down business income tax on condition of revenue neutral will reduce the extent of both the domestic output reduction and the improvement of income distribution. (3) Abolishing the Statute for Upgrading Industries and replacing the existing consolidated system with partial-dividend-exemption system while cutting down business income tax on condition of revenue neutral will boost domestic output but worsen income distribution. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-12T17:54:54Z (GMT). No. of bitstreams: 1 ntu-97-R94323015-1.pdf: 905589 bytes, checksum: d0c6d657b983fcc0fa9c1d834f8d6fff (MD5) Previous issue date: 2008 | en |
| dc.description.tableofcontents | 口試委員審定書i
誌謝ii 中文摘要iii 英文摘要iv 第一章 緒論1 第一節 研究動機與方法1 第二節 研究架構2 第二章 文獻回顧3 第三章 產業租稅減免之公平性分析7 第一節 資料處理7 第二節 按行業別之分析8 第三節 按所得高低之分析13 第四章 產業租稅減免之實證模型（一）18 第一節 模型架構18 第二節 資料處理與參數計算26 第三節 模擬方案33 第四節 模擬結果分析36 第五章 產業租稅減免之實證模型（二）48 第一節 模型架構48 第二節 資料處理與參數計算55 第三節 模擬方案58 第四節 模擬結果分析61 第六章 結論79 參考文獻82 | |
| dc.language.iso | zh-TW | |
| dc.title | 取消促進產業升級條例相關問題之研究 | zh_TW |
| dc.title | A Study on the Issues Concerning Abolishing the Statute for Upgrading Industries | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 96-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 何志欽,張靜貞(Ching-Cheng Chang) | |
| dc.subject.keyword | 促進產業升級條例,租稅減免,一般均衡模型,小型開放經濟體,稅收中立,股利所得免稅法, | zh_TW |
| dc.subject.keyword | Statute for Upgrading Industries,tax relief,general equilibrium model,small open economy,revenue neutral,dividend-exemption system, | en |
| dc.relation.page | 84 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2008-02-03 | |
| dc.contributor.author-college | 社會科學院 | zh_TW |
| dc.contributor.author-dept | 經濟學研究所 | zh_TW |
| 顯示於系所單位： | 經濟學系 | |
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