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來源文獻資料
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外文摘要
引文資料
題名:
論所得稅損失扣除政策之福利效果
書刊名:
經濟論文
作者:
吳朝欽
/
翁堃嵐
作者(外文):
Wu, Tsaur-chin
/
Ueng, Glen, K. L.
出版日期:
2007
卷期:
35:2
頁次:
頁115-148
主題關鍵詞:
所得稅損失扣除政策
;
所得重分配
;
風險承擔
;
Income tax deduction policy for losses
;
Income redistribution
;
Risk taking
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
2
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
1
共同引用:0
點閱:62
Kaplow (1992, AER)在投保者為單一類型的假設下發現,所得稅損失扣除政策會降低投保人購買保險的意願,因此會扭曲投保人的保險決策,導致社會福利水準的降低。本文應用Rothschild and Stiglitz (1976)的保險模型建構一個包含政府、保險公司以及投保人的三階段性賽局(three-stage game),分析所得稅損失扣除政策的福利效果。文中有兩點重要發現:首先,所得稅損失扣除政策會改變Rothschild and Stiglitz (1976)一文分離均衡的特質:所得稅率高到超過高風險者的最大忍受程度時,私人的保險市場將不復存在;其次,該項政策具有三種福利效果,分別為所得重分配效果、高風險者之風險承擔效果以及低風險者之風險承擔效果。當上述三項的總效果為正,則引進所得稅損失扣除政策將使得社會福利水準獲得改善。另外,數值分析的結果顯示:惟有當所得稅率高時,引進損失扣除政策才具有福利增進的效果,不過此時私人的保險市場並不存在;當所得稅率較低,使得私人保險市場得以存在時,引進損失扣除政策的福利效果幾乎都為負,僅有少數近乎於零。
以文找文
Under the assumption of identical insurees, Kaplow (1992, AER) shows that income tax deduction will induce insurees to buy partial insurance, which in turn distorts their insurance decision. Thus welfare with deduction will be lower than without deduction. This paper extends the setting of Rothschild and Stiglitz (1976) and constructs a three-stage game which consists of the government, insurers and insurees to study the welfare effects on income tax deduction policy for losses. It is shown in this extended model that: (1) if there exists a critical value for the marginal tax rate such that high-risk insurees do not insure, then the insurance market cannot exist in equilibrium, and (2) the choice of loss deduction policy involves three kinds of effects: the income redistribution effect; and the risk-taking effects for high-risk and low-risk insurees. If the three kinds of effects are positive in aggregate, then welfare with deduction will be higher than without deduction. However, when an insurance market exists, we show that welfare effects with deduction are negative mostly from numerical examples, but welfare effects will be improved when no insurance market exists.
以文找文
期刊論文
1.
Bator, Francis M.(1958)。The Anatomy of Market Failure。The Quarterly Journal of Economics,72(3),351-379。
2.
Rothschild, M.、Stiglitz, J.(1976)。Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information。The Quarterly Journal of Economics,90(4),629-650。
3.
Akerlof, George A.(1970)。The Market for "Lemons": Quality Uncertainty and the Market Mechanism。The Quarterly Journal of Economics,84(3),488-500。
4.
Bittker, B. I.(1967)。A 'comprehensive tax base' as a goal of income tax reform。Harvard Law Review,80,925-985。
5.
Kaplow, Louis(1991)。Incentives and Government Relief for Risk。Journal of Risk and Uncertainty,4(2),167-175。
6.
Kaplow, Louis(1992)。Income Tax Deductions for Losses as Insurance。The American Economic Review,82(4),1013-1017。
7.
Arrow, Kenneth J.(1963)。Uncertainty and the Welfare Economics of Medical Care。The American Economic Review,53(5),941-973。
8.
Pratt, John W.(1964)。Risk Aversion in the Small and in the Large。Econometrica,32(1/2),122-136。
9.
Edgeworth, F. Y.(1897)。The Pure Theory of Taxation。The Economic Journal,7(25),46-70。
10.
Wilson, Charles(1977)。A Model of Insurance Markets with Incomplete Information。Journal of Economic Theory,16(2),167-207。
11.
Crocker, Keith J.、Snow, Arthur(1985)。A Simple Tax Structure for Competitive Equilibrium and Redistribution in Insurance Markets with Asymmetric Information。Southern Economic Journal,51(4),1142-1150。
12.
Dahlby, B. G.(1981)。Adverse Selection and Pareto Improvements through Compulsory Insurance。Public Choice,37(3),547-558。
13.
Musgrave, R. A.(1967)。In Defense of an Income Concept。Harvard Law Review,81(1),44-62。
14.
Yitzhaki, Shlomo(1987)。On the Excess Burden of Tax Evasion。Public Finance Review,15(2),123-137。
15.
翁堃嵐、楊建成(2001)。Plea Bargaining with the IRS: Extensions and Further Results。Journal of Public Economics,81(1),83-98。
16.
Spence, M.(1978)。Product Differentiation and Performance in Insurance Markets。Journal of Public Economics,10(3),427-447。
17.
翁堃嵐、楊建成(2000)。Taxation with Little Administration。Journal of Public Economics,75(1),145-156。
18.
Kaplow, Louis(1991)。The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of Medical Insurance Premiums。California Law Review,79(6),1485-1510。
19.
Eckstein, Zvi、Eichenbaum, Martin、Peled, Dan(1985)。Uncertain Lifetimes and the Welfare Enhancing Properties of Annuity Markets and Social Security。Journal of Public Economics,26(3),303-326。
會議論文
1.
黃瑞卿、曾郁仁、王仁宏(2004)。Tax Deduction for Net Losses as Subsidizing Insurance Contract。0。
延伸查詢
2.
利菊秀、劉純之、楊振昇(2005)。Tax Deduction and Demand for Insurance with Adverse Selection。0。
延伸查詢
圖書
1.
Arrow, K. J.(1970)。Essays in the Theory of Risk Bearing。Amsterdam, Netherlands; Chicago, IL:Markham。
2.
Stiglitz, Joseph(1988)。Economics of the Public Sector。New York:Norton & Company, Inc。
3.
Rasmusen, Eric(1994)。Games and Information: An Introduction to Game Theory。Cambridge, MA:Blackwell。
4.
Gibbons, Robert(1992)。A Primer in Game Theory。A Primer in Game Theory。London, UK/ New York, NY:Harvester Wheatsheaf Ltd.。
5.
Varian, Hal R.(1992)。Microeconomic Analysis。W. W. Norton & Company, Inc.。
6.
Laffont, Jean-Jacques(1989)。The Economics of Uncertainty and Information。Cambridge, MA:MIT Press。
7.
Jehle, Geoffrey A.、Reny, Philip J.(2000)。Advanced Microeconomic Theory。Advanced Microeconomic Theory。New York, NY。
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