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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/16186
Title: | 加拿大註冊退休儲蓄計劃及其對收入分配的影響 Canadian Registered Retirement Savings Plan and Its Effect on the Distribution of Income |
Authors: | Ye-Shan Lee 李宜珊 |
Advisor: | 李顯峰(Hsien-Feng Lee) |
Keyword: | 加拿大註冊退休儲蓄計劃,收入分配,參與率,平等,社會正義,加拿大所得稅, Registered Retirement Savings Plan,RRSP,income inequality,distribution,contribution,participation,Canadian income taxation,social justice, |
Publication Year : | 2012 |
Degree: | 碩士 |
Abstract: | There are several reasons to study income inequality, ranging from the moral to economic growth and prosperity. The overall effect is a reduction in stability, both economically and socially. The steady growth in the Canadian GINI level is now a serious government and public concern. Fairness of the income taxation scheme is in debate. It is argued that the Canadian tax system favours the rich and that the Registered Retirement Savings Plan program benefits the rich disproportionately.
This empirical study presents evidence on the correlation between an individual’s income level and the likelihood of participation in the Canadian Registered Retirement Savings Plans (RRSP) program. It is evident that a large proportion of RRSP holders are categorized in the higher income groups. Empirical findings reveal that variables such as age, gender, marital status, spouse income, sources of income, and retirement and pension plans have significant influence on the probability of RRSP participation in years 1998 to 2005. From a Probit regression analysisit has been confirmed that high income earners show a higher probability to participate in the RRSP program and with a greater contribution amount. This raises questions about the fairness of the RRSP program as well as the efficiency of the Canadian income taxation system. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/16186 |
Fulltext Rights: | 未授權 |
Appears in Collections: | 經濟學系 |
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