A Study of the Specifically Selected Goods and Services Tax Reform－The Game Theory Approach

• Main Authors: Wu-Ya-Hui, 吳雅慧
• Other Authors: Ho Yu- Ming
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/wp2d7p

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 101 === The Specifically Selected Goods and Services Tax has been imposed for two years. The reasons for the legislation are mainly to stem short-term speculations, restrain luxury trend of extravagant spending and maintain the so-called tax equity and justice. How should the government promote tax reforms to achieve tax equity and justice? What is the index that the government should employ as the standard for implementing tax reforms? Traditionally, the index that the government uses to measure tax equity is based on external equity, which is the equity that the majority believes in, such as vertical equity, horizontal equity, etc. However, it often sacrifices the rights of the minority. Only when using internal equity as the direction for tax reforms can the equity that everyone expected be readily respected. The thinking modes adopted by this paper are the veil of ignorance and the veil of uncertainty, which serve as the basis for law amendment or decision making, while including future uncertainty factors. Also, taking into consideration that most people are risk averse, the arrangement made by individuals would be more rational for self preservation to avoid falling to the bottom of the society. As everyone has uncertainties about the future, the interests between individuals will not be in direct and overt conflicts. Thus, the timing of policy implementation can be deferred until 10 or 20 years later to assess whether the tax should be abolished. Also, the veil of uncertainty can bring the opposite parties to shift the focus to be discussed in the rules or processes. Consequently, the potential conflict of interest can be further mitigated, unanimous consensus on tax reform would be easier to achieve and the level of social welfare can be improved.