A Study of the Effect of Individual Income Tax Deduction to Low Birth Rate and Aging Population

• Main Authors: LIN YU CHUN, 林幼淳
• Other Authors: BAO GHIN CHEN
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/77534256220427459069

碩士 === 中國文化大學 === 會計研究所 === 96 === Low birth rate and aging of population have been the common issues that are being encountered by developed countries. Japanese senior citizens have growing from 10% to 20% of her population during the past 21 years. It took Italy 42 years, and took France 76 years to reach this 20%. However, according to the prediction made by the Council of Economic Planning and Development, it will take Taiwan only 20 years to get this 20%, and R.O.C. (Taiwan) will be the country with the fastest speed of aging of population in the world. This prediction not only evidences Taiwan’s low birth rate, but also shows her high aging of population rate. This paper reviews prior research, examines the factors that affect Taiwan’s birth rate, studies the reasons why women are not willing to give birth, and proposes several provisions by diminishing the impact of Demographic Cliff to the whole economy. In addition, we adopt multi-nations comparison. By analyzing developed countries’ experiences, by studying related Individual Income Tax Reform Act, and by considering current reality in Taiwan, we wish to find out a set of directions of Tax Reform for the authorities to slacken the economic impact caused by Low birth rate and Aging of Population, and, therefore, to provide useful reference to the authorities for amending related deduction policy.