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題名：企業高薪低報對臺灣勞保退休年金及經濟成長影響之分析
書刊名：經濟論文
作者：陳冠彰
作者(外文)：Chen, Guan-jhang
出版日期：2015
卷期：43:3
頁次：頁345-379
主題關鍵詞：勞保退休年金；高薪低報；隨收隨付制；勞保費率；所得替代率；經濟成長；Labor insurance retirement annuity；Underreporting wage；Pay-as-you-go system；Labor insurance premium rate；Income replacement rate；Economic growth
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  • 被引用次數被引用次數:期刊(2) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:3
  • 點閱點閱:35
本文建構一個具有內生成長特性的跨期替代模型，並假設勞保制度在隨收隨付制度（pay-as-you-gosystem）下雪分析企業高薪低報的行為對於勞保退休年金與經濟成長之影響。另外研究政府實施勞保政策時事對於經濟成長、所得替代率與勞保退休年金總額所帶來之衝擊。研究發現提高勞保費率將造成企業薪資低報的行為更為嚴重事不利於經濟成長;而且調高勞保費率可能會降低勞保退休年金的總額。此外事薪資低報成本相似於逃稅成本事較低的薪資低報成本有助於提高經濟成長，增加所得替代率，但反將導致勞工的勞保退休年金總額減少。至於有關懲罰雇主高薪低報的策略，分別有稽查機率與懲罰率兩種事加強稽查或加重懲罰均將使得經濟成長率與所得替代率下跌，但卻都有利於增加勞工的勞保退休年金之累積雪而且懲罰率策略在增加勞保退休金方面之效率會高於加強勞保稽查策略。
In this paper we build a model of endogenous growth in overlapping generations (OLG) with a pay-as-you-go labor insurance system to analyze the impact of employer under-reporting of employees' income on the labor insurance retirement annuity and the economic growth. We also investigate the effects of government policies on economic growth, the income replacement rate, and the total amount of labor insurance annuity. Research finds that an increase of the labor insurance premium rate has a negative effect on economic growth because it will cause an increasing tendency of employers to underreport employees' income. In addition, an increase in the labor insurance premium rate may reduce the total amount of labor insurance retirement annuity. In addition, the cost of underreporting wage is similar to cost of tax evasion. The lower cost of underreporting wages can contribute to economic growth and increase the income replacement rate, but it will result in a decrease in the amount of labor insurance retirement annuity. There are two government policies used to punish employers who under-report wages, including detection probability and punishment rate. Both policies have positive effects on labor insurance retirement annuity. Furthermore, the efficiency of punishment rate is better than detection probability.
期刊論文
1.Feldstein, M.(1999)。Tax avoidance and the deadweight loss of the income tax。Review of Economics and Statistics，81(4)，674-680。  new window
2.Caballe, J.、Panades, J.(1997)。Tax Evasion and Economic Growth。Public Finance，52，318-340。  new window
3.陳明郎(2003)。Tax Evasion in a Model of Endogenous Growth。Review of Economic Dynamic，6(2)，381-403。  new window
4.Barreto, R. A.(2000)。Endogenous Corruption in a Neoclassical Growth Model。European Economic Review，44，35-60。  new window
5.Bruce, N.、Turnovsky, J.(2013)。Social Security, Growth, an Welfare in Overlapping Generations Economies with or without Annuities。Journal ofPublic Economics，101，S12-24。  new window
6.Joulfaian, D.(2000)。Corporate Income Tax Evasion and Managerial Preferences。The Review of Economics and Statistics，82(4)，698-701。  new window
7.Mauro, P.(1995)。Corruption and Economic Growth。Quarterly Journal of Economics，110(3)，681-712。  new window
8.Nyland, C.、Smyth, R.、Zhu, C. J.(2006)。What Determines the Extent to which Employers will Comply with their Social Security Obligations? Evidence from Chinese Firm-level Data。Social Policy and Administration，40(2)，196-214。  new window
9.Pecchenino, R. A.、Utendorf, K. R.(1999)。Social Security, Social Welfare and the Aging Population。Journal of Population Economics，12，607-623。  new window
10.Yaniv, G.(1988)。Withholding and Non-Withheld Tax Evasion。Journal of Public Economics，35，183-204。  new window
11.辛炳隆、何金巡、林建甫、周麗芳(20091000)。臺灣勞保年金制度的總體經濟計量分析。臺灣經濟預測與政策，40(1)，127-179。new window  延伸查詢new window
12.Allingham, Michael G.、Sandmo, Agnar(1972)。Income tax evasion: A theoretical analysis。Journal of Public Economics，1(3/4)，323-338。  new window
13.Samuelson, Paul A.(1958)。An Exact Consumption-loan Model of Interest with or without the Social Contrivance of Money。Journal of Political Economy，66(6)，467-482。  new window
14.Feinstein, Jonathan S.(1991)。An econometric analysis of income tax evasion and its detection。The RAND Journal of Economics，22(1)，14-35。  new window
15.Romer, Paul M.(1986)。Increasing Returns and Long Run Growth。Journal of Political Economy，94(5)，1002-1037。  new window
16.Lucas, Robert E. Jr.(1988)。On the Mechanics of Economic Development。Journal of Monetary Economics，22(1)，3-42。  new window
17.Diamond, P. A.(1965)。National Debt in a Neoclassical Growth Model。American Economic Review，55(5)，1126-1150。  new window
18.Cremer, H. H.、Gahvari, F.(1993)。Tax Evasion and Optimal Commodity Taxation。Journal of Public Economics，50，261-275。  new window
19.Chen, K. P.、Chu, C. Y. C.(2005)。Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion。The RAND Journal of Economics，36(1)，151-164。  new window
研究報告
1.辛炳隆、王素彎(2005)。勞工法令及相關政策變革對我國產業的影響與因應。  延伸查詢new window
2.Aljosa, F.、Saso, P.(2012)。Underreporting and Minimum Wage。  new window
3.Madzharova, B.(2010)。The Effect of Low Corporate Income Tax on Social Security Evasion。Cerge-EI Prague。  new window
圖書
1.Huntington, Samuel P.(1968)。Political Order in Changing Societies。Yale University Press。  new window
圖書論文
1.Sachs, J. D.、Warner, A. M.(1996)。The Social Welfare State and Competitiveness。The Global Competitiveness Report 1996。Geneva：World Economic Forum。  new window
 
 
 
 
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