臺灣博碩士論文加值系統

根據97年度家庭收支調查報告的資料，我國近年來的貧富差距有逐漸擴大的趨勢，因此，如何改善貧富差距，就成為近年來政府施政的重要目標。我國政府透過累進稅率及各種社會安全制度來進行所得重分配。選民對重分配政策之偏好會影響政府執行何種所得重分配政策，故本文的目標為探討人民對重分配政策偏好之影響因素。

本文以「2006年台灣社會變遷調查」與「2007年台灣社會變遷調查」的資料為樣本，利用Probit & Ordered Probit Model分析個人特質、風險態度、努力與環境認知對重分配政策偏好的影響。實證結果發現，在風險態度方面，個人在面對不確定性時，會增加對重分配政策的需求。在努力與環境認知方面，當個人認為努力程度是決定財富的重要因素，會比較不偏好重分配政策；當個人認為貧富差距有擴大的趨勢，會增加對重分配政策的需求；若個人認為家庭經濟狀況變好，則會比較反對政府執行重分配政策。從個人特質的角度來看，個人的性別、年齡、婚姻狀態、就業狀況、教育程度與所得等亦是影響人民是否支持重分配政策之重要因素。

According to the 2008 Survey of Family Income and Expenditure, the income gap between the rich and the poor has been increasing in recent years. Therefore, how to reduce the income gap has become an important policy. In general, the government uses progressive tax and social security programs to redistribute income and improve inequality. The purpose of this study is to examine the determinants of people’s preference for redistribution policies, using the 2006 and 2007 Taiwan Social Change Surveys (TSCS).

From probit and ordered probit estimation results, we find that individuals will increase their demand for redistribution policies when they face uncertainty. Also, those who believe that wealth and poverty are caused by effort level show less support for redistribution policies. Moreover, people are more likely to support redistribution policies if they believe the society has become more unequal. Lastly, those who believe that their family income status has improved are significantly less supportive of redistribution policies. The findings of this study suggest that individual characteristics play an important role in demand for redistribution policies.

第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 5
第二章 文獻回顧 6
第一節 政府執行所得重分配政策的理由 6
第二節 所得重分配政策偏好之影響因素 11
第三節 本文與其他文獻之異同 23
第三章 實證模型 24
第一節 個別重分配政策偏好模型 24
第二節 整體重分配政策偏好模型 26
第四章 資料來源與變數分析 28
第一節 資料來源 28
第二節 變數定義與分析 32
第五章 實證結果分析 41
第一節 個別重分配政策偏好分析 41
第二節 整體重分配政策偏好分析 67
第六章 結論與建議 71
第一節 結論 71
第二節 建議 73
參考文獻 74

一、中文部分
行政院主計處(2009)，九十七年家庭收支調查報告。
財政部統計處(2009)，中華民國九十七年財政統計年報。
徐瑋廷(2008)，社會正義與所得重分配支持的跨國分析與比較。東吳大學經濟學研究所碩士論文。
徐偉初、歐俊男、謝文盛(2005)，財政學。華泰文化。

二、英文部分
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Bruce, N. (2001). Public finance and the American economy. Addison-Wesley Longman, Inc.
Chang, W-C. (2009). Religion and preferences for redistribution policies in an east Asian country: empirical evidence from Taiwan. National Taipei University Working Paper.
Corneo, G., & Grüner, H.P. (2002). Individual preferences for political redistribution. Journal of Public Economics, 83(1), 83-107.
Downs, A. (1957). An economic theory of democracy. New York: Harper & Row.
Fong, C. (2001). Social preferences, self-interest and the demand for redistribution. Journal of Public Economics, 82(2), 225-246.
Isaksson, A-S., & Lindskog, A. (2009). Preferences for redistribution-a country comparison of fairness judgements. Journal of Economic Behavior & Organization, 72(3), 884-902.
Keely, L.C., & Tan, C.M. (2008). Understanding preferences for income redistribution. Journal of Public Economics, 92(5-6), 944-961.
Kuhn, A. (2009). Demand for redistribution, support for the welfare state, and party identification in Austria. University of Zurich and IZA, Discussion Paper No. 4449.
Meltzer, A. H., & Richard, S. F. (1981). A rational theory of the size of government. The Journal of Political Economy, 89(5), 914-927.
Mueller, D.C. (2003). Public choice III. Cambridge University Press, New York.
Rainer, H., & Siedler, T. (2008). Subjective income and employment expectations and preferences for redistribution. Economics Letters, 99, 449-453.
Ravallion, M., & Lokshin, M. (2000). Who wants to redistribute? The tunnel effect in 1990 Russia. Journal of Public Economics, 76(1), 87-104.