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題名：臺灣政府各項移轉收支的重分配效果比較：1976~2006之全面性與局部性分析
書刊名：經濟論文叢刊
作者：鄭保志 引用關係／李宜 引用關係
作者(外文)：Cheng, Roger P. C.／Lee, Yi
出版日期：2010
卷期：38:2
頁次：頁233-288
主題關鍵詞：累進性；重分配效果；Lorenz優勢檢定；Progressivity；Redistributive effect；Lorenz dominance test
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:72
  • 點閱點閱:102
政府移轉收支的「所得重分配」效果日益受到重視，但國內相關研究在衡量指標、所得定義、分析架構等方面，仍有不足之處。本文將針對這些問題詳加討論，並以主計處《家庭收支調查》個體資料，來探究各項移轉收支的重分配效果在1976-2006共31年間的變化。除了就重分配指標進行細部拆解外，本文也以Lorenz優勢檢定法來檢視指標數值間有無顯著差異，並分析在整個所得分配中各階層面對之累進性高低，以細究各項移轉支出對不同所得家庭所產生的影響。換言之，本文探究的是重分配功能在過去30年間「如何變化」、「變化是否顯著」，以及「富人與窮人所面對的變化是否相同」等問題。
In Taiwan, the redistributive effect of government transfer programs has become more important. Related studies, however, have not provided a complete analysis on this issue, and there are also some problems concerning indicators, income components, and frameworks in previous studies. Using micro data from DGBAS, this paper compares the progressivity of various government transfer programs, including both taxes and benefits, during the period between 1976 and 2006. We decompose the overall redistributive effect into the individual contribuitions from each program, examine differences in progressivity with Lorenz dominance tests, and evaluate effective progressivity across income levels.
期刊論文
1.王仕圖(20031100)。政黨輪替下的社會福利政策：以「中低收入戶老人生活津貼」為例。臺灣社會福利學刊，4，81-107。new window  延伸查詢new window
2.鄭清霞、鄭文輝(20050600)。我國社會保險被保險人財務負擔與政府補助之探討。臺灣社會福利學刊，4(1)，51-93。new window  延伸查詢new window
3.吳慧瑛(199803)。家戶人口規模與所得分配，1976-1995。經濟論文，26(1)，19-50。new window  延伸查詢new window
4.林金源(19971200)。家庭結構變化對臺灣所得分配及經濟福利分配的影響。人文及社會科學集刊，9(4)，39-63。new window  延伸查詢new window
5.鄭淑如、饒志堅(2001)。我國政府社會福利支出對家庭所得分配之影響。主計月報，548，71-80。  延伸查詢new window
6.Hayes, K. J.、Lambert, P. J.、Slottje, D. J.(1995)。Evaluating Effective Income Tax Progression。Journal of Public Economics，56(3)，461-474。  new window
7.蔡淑鈴、麥朝成(19981000)。Earnings Inequality in Taiwan: 1980-1992。Proceedings of the National Science Council. Part C, Humanities and Social Sciences，8(4)，706-718。  new window
8.曹添旺(19960900)。臺灣家庭所得不均度的分解與變化試析，1980-1993。人文及社會科學集刊，8(2)，181-219。new window  延伸查詢new window
9.林金源、朱雲鵬(20020900)。臺灣跨期薪資所得不均度之研究--因素分析法的應用。經濟論文，30(3)，341-361。new window  延伸查詢new window
10.鄭保志(20040600)。教育擴張與工資不均度：臺灣男性全職受雇者之年群分析。經濟論文叢刊，32(2)，233-265。new window  延伸查詢new window
11.Aronson, J. Richard、Johnson, Paul、Lambert, Peter J.(1994)。Redistributive effect and unequal income tax treatment。Economic Journal，104(423)，262-270。  new window
12.林金源、朱雲鵬(20030900)。移轉所得對臺灣所得分配的影響。人文及社會科學集刊，15(3)，501-538。new window  延伸查詢new window
13.Pechman, Joseph A.(1990)。The future of the income tax。American Economic Review，80(1)，1-20。  new window
14.林振國(19741100)。論我國綜合所得稅之稅率結構。經濟論文叢刊，5，123-152。  延伸查詢new window
15.曹添旺．張植榕(2000)。“台灣家庭高低所得階層性分析與所得分配”。《國家科學委員會研究彙刊: 人文及社會科學》，10(3)，344–361。  延伸查詢new window
16.游坤敏(1978)。“我國財政收支的所得重分配效果”。《中央研究院三民主義研究所選刊》，13，1–23。  延伸查詢new window
17.Aronson, J. Richard and Lambert, Peter J.(1994)。“Decomposing the Ginicoefficient to reveal the vertical, horizontal, and reranking effects of incometaxation”。National Tax Journal，47(2)，273–294。  new window
18.Beach, Charles M. and Davidson, Russell(1983)。“Distribution-free statisticalinference with Lorenz curves and income shares”。Review of EconomicsStudies，50(4)，723–735。  new window
19.Bishop, John A., Chow, K. Victor, and Formby, John P.(1994)。“Testing formarginal changes in income distributions with Lorenz and concentrationcurves”。International Economic Review，35(2)，479–488。  new window
20.Bishop, John A., Chow, K. Victor, Formby, John P., and Ho, Chih-Chin(1997)。“Did tax reform reduce actual U.S. progressivity? Evidence fromthe taxpayer compliance measurement program”。International Tax and Public Finance，4，177–197。  new window
21.Bishop, John A., Formby, John P., and Lambert, Peter(2000)。“Redistributionthrough the income tax: The vertical and horizontal effects ofnoncompliance and tax evasion”。Public Finance Review，28(4)，335–350。  new window
22.Chiou, Jong-Rong(1996)。“A dominance evaluation of Taiwan’s official incomedistribution statistics, 1976–1992”。China Economic Review，7(1)，57–75。  new window
23.Chu, C. Y. Cyrus and Jiang, Lily(1997)。“Demographic transition, familystructure, and income inequality”。Review of Economics and Statistics，79(4)，665–669。  new window
24.Davidson, Russell and Duclos, Jean-Yves(1997)。“Statistical inference forthe measurement of the incidence of taxes and transfers”。Econometrica，65(6)，1453–1465。  new window
25.Davies, David G.(1980)。Measurement of tax progressivity: Comment。American Economic Review，70(1)，204–207。  new window
26.Gravelle, Jane G.(1992)。“Equity effects of the tax reform act of 1986”。Journal of Economic Perspectives，70(1)，27–44。  new window
27.J¨antti Markus(1997)。“Inequality in five countries in the 1980s: The roleof demographic shifts, markets and government policies”。Economica，64，415–440。  new window
28.Jao, Chih-Chien(2000)。“The impact of tax revenue and social welfare expenditureon income distribution in Taiwan”。Journal of the Asia Pacific Economy，5(1/2)，73–90。  new window
29.Kakwani, Nanak C.(1977)。“Measurement of tax progressivity: An intertemporalcomparison”。Economic Journal，87，71–80。  new window
30.Lambert, Peter J.(1985)。“On the redistributive effect of taxes and benefits”。Scottish Journal of Political Economy，32(1)，39–54。  new window
31.Musgrave, R. A.、Thin, Tun(1948)。Income tax progression, 1929-48。Journal of Political Economy，56(6)，498-514。  new window
32.Pf¨ahlerW.(1990)。“Redistributive effect of income taxation: Decomposingtax base and tax rates effects”。Bulletin of Economic Research，42，121–129。  new window
33.Sahn, David E., Younger, Stephen D., and Simler, Kenneth R.(2000)。“Dominance testing of transfers in Romania”。Review of Income and Wealth，46(3)，309–327。  new window
34.Slemrod, Joel(1995)。“Income creation or income shifting? Behavioral responses to the tax reform act of 1986”。American Economic Review，85(2)，175–180。  new window
35.Stoline, Michael R. and Ury, Hans K.(1979)。“Tables of the studentizedmaximum modulus distribution and an application to multiple comparisonamong means”。Technometrics，21(1)，87–93。  new window
36.Suits, Daniel B.(1977)。Measurement of Tax Progressivity。American Economic Review，67(4)，747-752。  new window
37.Thoresen, Thor O.(2004)。“Reduced tax progressivity in Norway in thenineties: The effect from tax changes”。International Tax and Public Finance，11，487–506。  new window
38.van de Ven, J., Creedy, J., and Lambert, Peter J.(2001)。“Close equals and calculation of the vertical, horizontal and reranking effects of taxation”。Oxford Bulletin of Economics and Statistics，63(3)，381–394。  new window
39.Wagstaff, Adam and van Doorslaer, Eddy(2001)。“What makes the personalincome tax progressive? A comparative analysis for fifteen OECDcountries”。International Tax and Public Finance，8，299–315。  new window
40.Wallace, Sally, Wasylenko, Michael, and Weiner, David(1991)。“The distributionalimplications of the 1986 tax reform”。National Tax Journal，44(2)，181–198。  new window
41.Zandvakili, Sourushe(1994)。“Income distribution and redistributionthrough taxation: An international comparison”。Empirical Economics，19，473–491。  new window
會議論文
1.朱雲鵬(1991)。“家戶大小與所得分配: 1980-1989年台灣的實證研究”287–308。  延伸查詢new window
2.林金源．朱雲鵬(2001)。“台灣產業結構變化對薪資所得不均度的影響”。台北市。  延伸查詢new window
3.林振輝．羅紀琼(2001)。“全民健康保險對所得重分配影響之分析”。台北市。607–619。  延伸查詢new window
4.Strudler, Michael, Petska, Tom, and Petska, Ryan(2004)。“Further analysisof the distribution of income and taxes, 1979–2002”。  new window
研究報告
1.徐偉初．王正．王文煌(1988)。《家戶間賦稅負擔之分配研究》。  延伸查詢new window
2.Kim, Kinam and Lambert, Peter(2007)。“Redistributive effect of U.S. taxesand public transfers, 1994–2004”。  new window
圖書
1.Fei, John C. H.、Ranis, Gustav、Kuo, Shirley W. Y.(1979)。Growth with Equity: The Taiwan Case。Oxford University Press。  new window
2.朱雲鵬．陳昭南(1988)。“臺灣所得分配變動趨勢的分析”。台北。  延伸查詢new window
3.林金源．朱雲鵬(2000)。“台灣個人工作報酬不均度的長期變化”。《台灣經濟學會年會論文集》。  延伸查詢new window
4.Kakwani, Nanak C.(1984)。“On the measurement of tax progressivity and redistributiveeffect of taxes with applications to horizontal and vertical equity”。Advances in Econometrics,volume 3,。  new window
5.Kuo, Shirley W. Y., Ranis, Gustav, and Fei, John C. H.(1981)。The Taiwan Success Story。Rapid Growth with Improved Distribution in the Republic of China。oulder。  new window
6.Lambert, Peter J.(1993)。The Distribution and Redistribution of Income: A Mathematical Analysis。Manchester: Manchester University Press 2nd edition。Mancheste。  new window
7.Reynolds, Morgan、Smolensky, Eugene(1977)。Public Expenditures,Taxes, and the Distribution of Income: The United States, 1950, 1961,1970。New York：Academic Press。  new window
圖書論文
1.Chan, Vei-lin、Chen, Lii-tarn、Hu, Sheng-cheng(1999)。Implications of Technology and Education for Wage Dispersion: Evidence from Taiwan。The Political Economy of Taiwan's Development into the 21st Century。Edward Elgar。  new window
 
 
 
 
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