Tax Icidence on Diferent Family Structor

• Main Authors: Wang, yo-ling, 王尤玲
• Other Authors: Leu Di-young
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/65455869113824542385

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.