Redistributive Effects of Individual Income Taxes in Taiwan’s Centrally-Allotted Tax Revenues

• Main Authors: Yi-Chuan Wu, 吳宜娟
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/31167371795371772146

碩士 === 逢甲大學 === 財稅所 === 97 === This thesis takes individual income taxes as an example in Taiwan’s Centrally-Allotted Tax Revenues. We adopt the index of relative share adjustment (RSA) to measure redistributive effects of individual income taxes. We divide three aspects to evaluate the degree of the improvement and progressiveness on income redistribution effects. First, in the tax incidence, except for Taipei, Hsinchu, Taichung, and Tainan, income distribution is improved for other counties and cities. In addition, the whole tax incidence of the RSA index is larger than 1. This shows that individual income taxes have the effect of income distribution, and tax schemes also have progressiveness. Second, in the benefit incidence, we find that Taipei and Kaohsiung are beneficiaries from Taiwan’s Centrally-Allotted Tax Revenues. This is the controversial causes for public. Third, in the net tax incidence, except for Taipei, Hsinchu, Taichung, and Tainan, income distribution is improved for other counties and cities. On the other hand, the effects of income distribution in Kaohsiung and Hsinchu are improved slowly. Therefore, although Taipei and Kaohsiung are beneficiaries in term of the benefit incidence, this argument should be revised in term of the net tax incidence. That is, Taipei and Kaohsiung still have the effects of income distribution.