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題名：鼓勵生育與所得稅免稅額調整
書刊名：臺灣社會福利學刊
作者：劉一龍 引用關係／陳寬政 引用關係／楊靜利 引用關係
作者(外文)：Liu, Yilong／Chen, Kuanjeng／Yang, Chingli
出版日期：2003
卷期：4
頁次：頁53-79
主題關鍵詞：親職假；托育；兒童津貼；稅式優惠；以賦代役；Parental leave；Child day care；Child allowance；Negative tax；Replace service with tax
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(15) 博士論文(3) 專書(0) 專書論文(2)
  • 排除自我引用排除自我引用:15
  • 共同引用共同引用:452
  • 點閱點閱:82
臺灣因人口轉型影響，成為所謂「高齡化社會」人口老化可能帶來老年照顧等問題。為提高生育以增加青、壯年人口比例，許多鼓勵生育措施便孕育而生，希望將生育以增加青、壯年人口比例，許多鼓厲生育措施便孕育而生，希望將生育率提升至人口替代水準。此類措施有一共同特色，即給予「生育者」某些「補償」以茲鼓勵，亦即生育者是政策關懷的焦點；相對地，我們或可將目標放在不生育者身上，溫和「提醒」不生育者（即增加其支出）也可以是思考的方向。我們就「以賦代役」的精神，提出調整綜合所得稅免稅額之構想，在不影響總稅收的條件下，降低本人與配偶之免稅額，但提高子女之免稅額度。
The reduce the threats of the inevitable trend of population ageing, which mostly results from low fertility, many developed countries, especially in Europe, created birth-encourage policies. These policies may have detained fertility from further decline, however, they seemed not encourage birth giving. Except the antecedent policies have been implemented, a new thought about discouraging those who don’t have any children is proposed. This paper illustrated how to reduce the exemptions for never married persons and married persons without children, but increase the exemption for children, with a constraint of fixed total tax revenue, to simultaneously encourage birth giving and discourage not giving birth.
期刊論文
1.王德睦、陳寬政(1996)。台灣地區家戶組成之推計。台灣社會學刊，19，9-33。new window  延伸查詢new window
2.于若蓉、朱敬一(19880600)。婦女勞動參與對生育行為之影響--兩制內生轉換模型之應用。經濟論文叢刊，16(2)，225-249。new window  延伸查詢new window
3.Morgan, S. Philip、Waite, Linda J.(198708)。Parenthood and the Attitudes of Young Adults。American Sociological Review，52(4)，541-547。  new window
4.Boling, P.(1998)。Family Policy in Japan。Journal of Social policy，27(2)，173-190。  new window
5.涂肇慶、陳寬政(19881100)。調節生育與國際移民：未來臺灣人口變遷的兩個關鍵問題。人文及社會科學集刊，1(1)，77-98。new window  延伸查詢new window
6.楊靜利、曾毅(20001200)。臺灣的家戶推計。臺灣社會學刊，24，239-279。new window  延伸查詢new window
7.王德睦(19921200)。臺灣地區未來人口成長之若干可能。人口學刊，15，1-15。new window  延伸查詢new window
8.楊靜利(19960400)。生育率年齡分佈對出生數量與年齡結構影響之模擬。人口學刊，17，135-152。new window  延伸查詢new window
9.Blau, D. M.、Robins, P. K.(1991)。Child Care Demand and Labor Supply of Young Mothers Over Time。Demography，28(3)，333-351。  new window
10.Dickert-Conlin, S.、Chandra, A.(199902)。Taxes and the Timing of Births。Journal of Political Econmy，107(1)，161-177。  new window
11.Huang, Jr-Tsung(2002)。Personal Tax Exemption: The Effect on Fertility in Taiwan。The Developing Economies，40(1)，32-48。  new window
12.Hofferth, S. L.、Deich, S. G.(1994)。Recent U.S. Child Care and Family Legislation in Comparative Perspective。Journal of Family Issues，15(3)，424-448。  new window
13.Adams Paul(19901100)。Children as Contributions in Kind: Social Security and Family Policy。Social Work，35(6)，492-498。  new window
14.Affleck, M., Morgan, and Hayes, M. P.(19890300)。The influence of gender role attitudes on life expectations of college students。Youth and Society，20(3)，307-319。  new window
15.Anker, R.(19780200)。An Analysis of Fertility Differentials in developing countries。Review of Econoimics and Statistics，60(1)，58-69。  new window
16.Bartlett, Bruce(199803)。Tax aspects of the 1997 budget deal。National Tax Journal，51(1)，127-141。  new window
17.Robert, Cherry(2001)。Improving Efficiency and Equality of Child-Related Tax Policies。Eastern Economic Journal，27(3)，309-322。  new window
18.Cochrane, S. H.、Khan, M. A.、Osheba, I. K. T.(199001)。Education, income and the desired fertility in Egypt: A revised perspective。Economic Development and Cultural Change，38(2)，331-339。  new window
19.Collver, Andrew(196803)。Women's work participation and fertility in metropolitan areas。Demography，5(1)，55-60。  new window
20.Dennis J.、Ventry Jr.(20000402)。The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969-1999。National Tax Journal,，53，983-1026。  new window
21.Galloway、Patrick, R.、Eugene, A.、Hammel、Lee, Ronald, D.(199403)。Fertility decline in Prussian, 1875-1910: a pooled crosssection time series analysis。Popolation Studies，48(1)，135-158。  new window
22.Gertler, J. Paul、Molyneaux, John W.(199402)。How economic development and family planning programs combined to reduce Indonesian fertility。Demography，31(1)，33-63。  new window
23.Kaufman, Grayle(200001)。Do gender role attitudes matter? Family formation anddissolution among traditional and egalitarian men and women。Journal of Family Issues，21(1)，128-144。  new window
24.Jeffrey, Liebman、Nada, Eissa(199605)。Labor Supply Response and the Earned Income Tax Credit。Quarterly Journal of Economics，111(2)，605-637。  new window
25.Lubeck, S.、Garrett, P.(1988)。Child Care 2000: Policy Options for the Future。Social Policy，18(4)，31-37。  new window
26.Maury, M.、McCarthy, Irene(200201)。Five reasons for parents to celebrate: Introducing new tax benefits for kids。Review of Business，23，44-47。  new window
27.McIntosh, C. A.(198106)。Low Fertility and Liberal Democracy in Western Europe。Population Developmennt Review，7(2)，181-207。  new window
28.Pressman, S.(199309)。Tax Expenditures for Child Exemptions: A Poor Policy to Aid America's Children。Journal of Economics Issues，27(3)，699-719。  new window
29.Sawicky, Max B.(200101)。It takes a tax credit to raise a child。The American Prospect，12(1)。  new window
30.Scott, G.(199811)。Child-care: the changing boundaries of family, economy and state。Critical Social Policy，18(57)，519-528。  new window
31.Shimomura, M.(1990)。Japan: too much Money-san。New Perspectives Quarterly，24-27。  new window
32.Stycos, J.M.、Weller, R.(196703)。Female working roles and fertility。Demography，4(1)，210-217。  new window
33.Thomson, E.、Hoem, M.(199808)。Couple childbearing plans and Births in Sweden。Demography，35(3)，315-322。  new window
34.Ware, Helen(1976)。Fertility and work-participation : the experience of Melbourne Wives。Population Studies，30(3)，413-427。  new window
35.Wennemo, I.(1992)。The Development to Family policy: a comparison of family benefits and tax reductions for families in 18 OECD countries。Acta Sociologica，35(3)，201-217。  new window
36.Whittington, L. A.(199205)。Taxes and the Family: The Impact of the Tax Exemption for Dependents on Marital Fertility。Demography，29(2)，215-226。  new window
37.Whittington, L. A.(199310)。State Income Tax Policy and Family Size: Fertility and the Dependency Exemption。blic Finance Quarterly，21(4)，378-398。  new window
會議論文
1.吳淑瓊(1998)。台灣老人醫療及長期照護的需要。臺北：厚生基金會。  延伸查詢new window
2.張明正(2000)。新世紀的生育問題與對策。新世紀之婚姻、生育與家庭問題與政策研討會，內政部編 152-154。  延伸查詢new window
3.陳寬政(2000)。新世紀之婚姻、生育與家庭問題與政策研討會論文集。新世紀之婚姻、生育與家庭問題與政策研討會，內政部編 。  延伸查詢new window
研究報告
1.行政院經濟建設委員會(2002)。中華民國臺灣地區民國91年至140年人口推計。臺北。  延伸查詢new window
2.OECD(1990)。Personal Income Tax Base: A Comparative Survey。Paris Committee on Fiscal Affairs of OECD。  new window
3.US Department of Commerce(1993)。Historical Statistics of the United States, 1993。  new window
學位論文
1.王德睦(1988)。嬰幼兒死亡率與人口轉型：台灣婦女生育行為之分析(博士論文)。東海大學。new window  延伸查詢new window
2.余多年(1999)。各國學齡前兒童照顧支持政策之研究(碩士論文)。國立中正大學。  延伸查詢new window
3.林佳慧(2001)。美國、德國與瑞典的親職假政策研究：從福利國家制度面來探討(碩士論文)。國立臺灣大學。  延伸查詢new window
4.石婉麗(1994)。實施兒童津貼意義之探討--以現行國家經驗爲主(碩士論文)。國立中正大學，嘉義。  延伸查詢new window
5.黃怡靜(1999)。台灣地區綜合所得稅免稅額及扣除額演變之研究(博士論文)。國立政治大學。  延伸查詢new window
圖書
1.行政院主計處(1994)。中華民國八十二年臺灣地區婦女婚育與就業調查報告。台北：行政院主計處。  延伸查詢new window
2.Camoy, Martin(2000)。Sustaining the New Economy: Work, Family, and Community in the Information Age。Cambridge, MA：Harvard University Press。  new window
3.鄧海波(1984)。中國歷代賦稅思想及其制度。臺北：正中書局。  延伸查詢new window
4.陳紹馨(1979)。臺灣的社會變遷與人口變遷。臺北：聯經出版事業公司。new window  延伸查詢new window
5.Becker, Gary Stanley(1981)。A Treatise on the Family。Harvard University Press。  new window
6.內政部人口政策委員會(2000)。人口政策資料彙集。台北：內政部人口政策委員會。  延伸查詢new window
其他
1.(正中書局)。Handbook by CCH Tax Law。  延伸查詢new window
2.Russell L.(19720930)。Remarks in the Senate。  new window
3.US Census Bureau(1999)。Statistical Abstract of the United States:1999", Washington, D.C.。  new window
圖書論文
1.楊靜利、涂肇慶、陳寬政(1997)。台灣地區人口轉型與人口老化速度之探討。人口老化與老年照護。台北：中華民國人口學會。  延伸查詢new window
2.楊靜利、劉一龍(2001)。灣地區生育與婚姻狀況之變遷。台灣人口學會年會暨人口替代與流動。台北：台灣人口學會。  延伸查詢new window
3.Chapman, B. E.(1989)。Egalitarian sex roles and fertility in Canada。J. Legate, T.R. Balakrishnan and R. P. Beaujot (Eds.), The Family in Crisis: A Population Crisis?。Ottawa：Royal Society of Canada。  new window
4.Fagnani, J.(1996)。Family Policies and Working Mothers: A Comparison of France and West Germany。Women of the European Union: The Politics of Work and Daily Life。London：Routledge。  new window
5.Hantrais, L.(1993)。Women, Work and Welfare in France。Women and Social Policies in Europe: Work, Family and the State。Edward Elgar。  new window
 
 
 
 
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