| Summary: | 碩士 === 國立中興大學 === 財政學研究所 === 85 === Taiwan tax system is a so-called consumption unit system, namely
a combined tax system between spouses.After the marriage, the
incomes of a couple should be taxed as a whole.Under such a
system, singles and couples share the same tax rate scheme. This
causes a pervasive view-point that post-marriage tax is a
heavier burden, even a punishment.What is more, under
progressive taxing, the second-wage-earner in a family would
have to adopt a higher marginal tax rate than the first-wage-
earner, and that is why a couple''s total tax size becomes larger
than when taxed individually, which, in turn, makes it unfair
for career women and cuts down their motivation for work.
Furthermore, if a wife does not go out for work, then the
implicit income earned inside the house is not a target for
taxing in Taiwan, which is a discrimination to career women.To
improve this combined tax system, from the year 1990 on, the tax
rate of either one of a couple can be calculated individually,
but the couple still have to report their taxes integrally.As a
result, as far as income is concerned, wives and husbands are
practically taxed on their own. Whether this change can really
emaciate the punishment for marriage as well as the
discrimination toward career women is worth digging in. Due to
the recent growth of industrialization and urbanization, the
structure of families has changed sype is facing a threat--
social changes also bring about broken families originated from
divorces, separations, abandonments, spouse losses, or movings
for work, etc. these broken families come to be single-parent
families at last.In some countries, they have different tax
designs for different family types which we do not. The aim of
this thesis, therefore, is to find the best ways of taxing for
different family types. The research methodology is divided into
two directions. First, calculation and analysis of the influence
of the tax system at present upon marriage punishment and career
women; second, the calculation of tax burden of different family
types to find the reasons for different burdens, so as to offer
some suggestions on the taxation of different families.According
to the data analysis result of this thesis, combined report and
combined calculation as a whole does give marriage a good
punishment and career women a severe discrimination. Combined
report with separate calculation lessens the punishment, but the
unfairness toward career women is still there. At the same time,
as the analysis of burdens from different family types shows,
single-parent families have to take comparatively heavier loads
of tax than other family types.Therefore, laws for taxes should
go under some reformation pointed to different family types so
as to take the differences of family types into account.
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