本文之主要目的在以生命循環模型為基礎，配合中央研究院人文社會科學研究中心『華人家庭研究計畫』，於西元1999～2001年對台灣地區家庭進行問卷調查所建立之『華人家庭動態社會調查資料庫（Panel Study of Family Dynamics，PSFD）』內的縱橫資料(Panel Data)，利用計量經濟學的固定效果模型(Fixed Effect Model) ，就租稅對國內已婚男性之跨期勞動供給決策的影響進行實證分析。相較於國內一般文獻在探討租稅對勞動供給影響時所採用的橫斷面資料，如梁正德(1986)與張慶輝(1992)，或配合多年期重複抽樣的橫斷面資料所建構之虛擬縱橫資料（Pseudo Panel Data），本文乃有其獨特性。

實證結果發現，國內已婚男性勞動供給的稅後跨期替代彈性值明顯地要大於所估計出的稅前跨期替代彈性值，這是因為除非是當稅後的工資率的的確確增加1%，已婚男性之勞動供給才會增加至少大於1.1%以上的工作時數甚至多到增加2.4%，否則就算是稅前帳面上的工資率增加再多，一旦被課了具有累進效果的所得稅後，稅後工資率變化的幅度相較於稅前增加的比例來看可以說是大幅度的縮水，致使稅前跨期替代彈性值很難會超過一，但反觀稅後跨期替代彈性值因為稅後工資率變動的比率受限於累進稅率的影響，不至於會像稅前工資率一樣有較大的波動，所以稅後跨期替代彈性值較容易大於稅前跨期替代彈性值。

以往文獻依據所估計出的稅前跨期替代彈性值往往都認為男性的勞動供給者是屬於缺乏彈性的類型，然而實際上改以站在稅後的立場似乎就不是這麼的認為，因為稅前和稅後不同的認定標準而所得到的跨期替代彈性值大小會有差異最主要原因就在於所得稅是採取累進稅率的設計，稅前工資率增加一個百分比不代表稅後工資率就一定也是會增加1%，很有可能會是少於1%的情況，除非所得稅改採單一稅率，在其他條件仍舊維持一致的情況下當稅前工資率增加1%，每個人稅後的工資率才會也是增加1%，如此估算出的稅前和稅後跨期替代彈性值才也會一致，否則稅後跨期替代彈性值的估計結果很有可能就會大於稅前跨期替代彈性，所以稅後和稅前跨期替代彈性一大一小其實只是一體兩面的結果，兩者並不相違背，端看有心者所在意的目標是哪一個方面而定，例如財政學者較為關心的是課稅對勞動供給者的影響，由於稅後實質工資率變動的比例因為累進稅率的影響後變的較稅前為小，相對的稅後跨期替代彈性比起稅前彈性就還要大。

This paper uses Panel Study of Family Dynamics (PSFD) to estimate intertemporal substitution elasticity (ISE) after tax, and it is the major purpose to use panel data to analyze the taxation of married male labor supply in a life-cycle setting. According to Chang (1992) provides a useful framework to solve the endogenous variable problems due to piecewise progressive tax system, and it can be done just like to face in a linear budget constraint line under a proportional tax. Therefore this paper combines with the considerations of tax and using the panel data to estimate how and what tax affects the labor supply of married male in a life-cycle model.

The econometric model of the paper is using Two Stage Least Square of Fixed Effects model, in the first step I regress the wage rate function before tax with men’s years and square years of experience and the average income in his working industry in fixed effects model. So we can get the fitted values of the wage rate before tax to compute the gross income of male, and then plus his wife’s income equals the gross income of the family. Therefore subtract the exemptions and the deductions from the gross income of the family we can get the net income of the family. Finally it makes the marginal tax rate could be calculated by the tax law. In the second step, we regress the hours of men’s labor supply with his age, square age, conditions of his health, family backgrounds and his wage rate after tax in fixed effects model.

The empirical results of this paper reveal that the ISE after tax is larger than before tax. The ISE after tax is about from 1.10 to 2.45, and the ISE before tax is about from 0.45 to 1.61. The older men’s ISE is larger than younger men’s ISE before and after tax. In my opinion, the reason of these results is the progressive tax which makes the changes of wage rate after tax less than the changes before tax. When the denominator of the ISE becomes small and the numerator of the ISE is the same, the ratio of ISE would become large. Besides, the wage, labor supply and income profile of one’s whole life are like the descriptions of the life-cycle theory. The labor supply profile is the inverse U shape, and the wage profile is increasing continually until he was dead. The income profile is also an inverse U shape, and the highest peak of the income profile comes earlier than labor supply profile but latter than wage profile.

目 錄
第一章 序論…………………………………………………………………………………1
第一節 研究動機與目的…………………………………………………………1
第二節 研究方法和範圍…………………………………………………………3
第三節 研究限制…………………………………………………………………4
第四節 研究架構…………………………………………………………………4
第二章 文獻回顧……………………………………………………………………………6
第一節 基本生命循環勞動供給模型……………………………………………6
第二節 衍生生命循環勞動供給模型……………………………………………13
第三節 累進所得稅之生命循環勞動供給模型…………………………………18
第四節 國內文獻…………………………………………………………………26
第五節 本章小節…………………………………………………………………28
第三章 理論模型與實證設定………………………………………………………………34
第一節 生命循環勞動供給之理論模型…………………………………………34
第二節 λ固定之勞動供給函數設定 ……………………………………………36
第三節 階段性累進所得稅………………………………………………………38
第四章 實證模型……………………………………………………………………………41
第一節 一次差分模型……………………………………………………………41
第二節 兩階段最小平方法之固定效果模型……………………………………42
第三節 設算所得稅額……………………………………………………………43
第五章 實證結果……………………………………………………………………………46
第一節 資料說明…………………………………………………………………46
第二節 設算應納稅額與稅後邊際工資率………………………………………50
第三節 稅後工資率方程式之估計結果…………………………………………53
第四節 勞動供給方程式估計結果………………………………………………57
第五節 估計跨期替代彈性值各步驟流程圖……………………………………65
第六章 結論…………………………………………………………………………………67
參考文獻 ……………………………………………………………………………………70

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