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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 林世銘(Suming Lin) | |
| dc.contributor.author | Ai-Hsin Yu | en |
| dc.contributor.author | 尤愛馨 | zh_TW |
| dc.date.accessioned | 2021-06-08T07:31:59Z | - |
| dc.date.copyright | 2008-07-02 | |
| dc.date.issued | 2008 | |
| dc.date.submitted | 2008-06-23 | |
| dc.identifier.citation | REFERENCES
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26912 | - |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T07:31:59Z (GMT). No. of bitstreams: 1 ntu-97-R95722001-1.pdf: 309376 bytes, checksum: 1deaa2512d870603b881e488ba9633c7 (MD5) Previous issue date: 2008 | en |
| dc.description.tableofcontents | CONTENTS
Master Thesis Approval Acknowledgement i Abstract (In Chinese) iii Abstract (In English) iv I.Introduction 1 II.Literature Review 4 III.Worldwide Taxation on Lottery Winnings 7 The Public Welfare Lottery in Taiwan 7 Worldwide Comparison on Taxation Levied on Lottery Winnings 9 IV.Methodology 16 Data and Sample 16 Variables 18 Statistical Model 27 V. Empirical Results 31 VI.Conclusion 36 Reference 38 TABLE OF CONTENTS Table 1. Form of taxation levied on lottery winnings sorted by continents 9 Table 2. Countries divided into two categories: tax-free or taxed on lottery winnings 17 Table 3. Summary of Variables, Measures, and Sources 19 Table 4. Descriptive statistics on the 46 countries 31 Table 5. Logit analysis of the taxation of lottery winnings in various countries 35 GRAPGH Graph 1. Breakdown of the Public Welfare Lottery total revenues 8 Graph 2. Allocation of the lottery surplus 8 Graph 3. The CDF of a continuous random variable 29 | |
| dc.language.iso | en | |
| dc.subject | 平均每人國內生產毛額 | zh_TW |
| dc.subject | 大陸法系 | zh_TW |
| dc.subject | 英美法系 | zh_TW |
| dc.subject | 租稅負擔比率 | zh_TW |
| dc.subject | 彩券獎金 | zh_TW |
| dc.subject | 公債比率 | zh_TW |
| dc.subject | Logit 模型 | zh_TW |
| dc.subject | 賦稅政策 | zh_TW |
| dc.subject | Overall tax burden rate | en |
| dc.subject | Lottery winnings | en |
| dc.subject | Tax policy | en |
| dc.subject | Logit model | en |
| dc.subject | Public debt as a percentage of GDP | en |
| dc.subject | GDP per capita | en |
| dc.subject | Legal origin | en |
| dc.title | 公益彩券獎金:課稅與否? | zh_TW |
| dc.title | Lottery Winnings-To Tax or Not to Tax? | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 96-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳國泰,黃美祝 | |
| dc.subject.keyword | 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, | zh_TW |
| dc.subject.keyword | Lottery winnings,Tax policy,Logit model,Public debt as a percentage of GDP,Overall tax burden rate,GDP per capita,Legal origin, | en |
| dc.relation.page | 42 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2008-06-24 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| Appears in Collections: | 會計學系 | |
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| File | Size | Format | |
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| ntu-97-1.pdf Restricted Access | 302.12 kB | Adobe PDF |
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