臺灣博碩士論文加值系統

從效率面探討一項租稅政策是否可行，除了稽徵成本的考量外，更要考慮社會福利成本，即每增加一元稅收所帶來之社會福利成本(或稱超額負擔)的大小，衡量各項稅目所帶來之邊際超額負擔為稅制改革之重要參考依據。鑑於國內尚未有關對消費稅超額負擔之實證評估，本研究以營業稅為例，利用行政院主計處之中華民國台灣地區八十七年家庭收支調查資料，假設消費型態呈現延伸線性支出系統(extended linear expenditure system)，採用直接估計法及泰勒展開近似法兩種不同方法估計我國八十七年營業稅的(邊際)超額負擔。結果顯示：(l)不同估計方法的結果差異很大，(2)在目前百分之五的名目營業稅率下，採用直接估計法以均等變量概念所估計平均每一元稅收的超額負擔為0.3515元;以泰勒展開近似法估計之邊際超額負擔為0.0043元，此項估算與林麗惠(1999)採用同樣泰勒展開近似法估計台灣勞動所得稅的邊際超額負擔的結果極為接近。

A tax policy should consider the tax-induced administrative costs as well as the social welfare costs (or excess burden) in the aspect of efficiency.
Abundant empirical studies focus on the estimation of excess burden induced by the income tax. However, the studies focusing on the estimation of excess burden induced by the consumption tax are relatively few. Yet, none of the studies are found in estimating domestic excess burden induced by the consumption tax. The purpose of this study is to construct an extended linear expenditure system (ELES) demand model, by using 1998 Taiwan household survey data, to estimate the excess burden of Taiwan business tax.
Both the exact method and the second-order Taylor series approximation (SOAs) method are used to calculate the (marginal) excess burden of 1998 Taiwan business tax. Two main results are concluded: (1) Different methods yield significantly different outcomes. The estimated excess burden values of the SOAs method are likely much smaller than that of the exact method. (2) Based on the definition of equivalent variation and under the current nominal 5 percent tax rate, the average excess burden for a dollar tax revenue collected is $0.3515 when using the exact method. Whereas, by using the SOAs method, the marginal excess burden is $0.0043. The later figure is close to the previous study on the estimation of Taiwan individual income tax.

第一章 緒論
第一節 研究動機與目的----------------------------- 1
第二節 研究範圍與限制----------------------------- 4
第三節 論文架構-------------------------------------- 6
第二章 我國營業稅制之沿革
第一節 我國營業稅制之建制與演進-------------- 7
第二節 我國現行營業稅制-------------------------- 12
第三章文獻回顧
第一節 超額負擔之意義與衡量-------------------- 15
第二節 消費稅超額負擔之部份均衡分析-------- 23
第三節超額負擔之一般均衡分析----------------- 29
第四章 理論與計量模型
第一節 理論模型-------------------------------------- 40
第二節 計量模型-------------------------------------- 51
第五章 實證結果
第一節 資料來源與處理------------------------------ 54
第二節 實證結果--------------------------------------- 60
第六章 結論
第一節 實證結論--------------------------------------- 73
第二節 政策建議--------------------------------------- 76
第三節 後續研究建議--------------------------------- 78
參考文獻------------------------------------------------------- 79
附錄一 台灣地區八十七年家庭收支調查表
(消費支出部分)---------------------------- 83
附錄二 LES未受補償需求的價格彈性---------------- 86
附錄三 ELES未受補償需求的價格彈性-------------- 87
附錄四 ELES、 LES受補償需求的價格彈性------- 87
附錄五 西德LES未受補償需求的價格彈性--------- 88
附錄六 西德LES受補償需求的價格彈性------------ 88

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