保留盈餘稅之替代方案與租稅公平性的比較
Other Title
Alternatives for Repealing Retained Earnings Tax
and the Analysis of Tax Equity
and the Analysis of Tax Equity
Date Issued
2004
Date
2004
Author(s)
DOI
922416H002022
Abstract
In 1998, Taiwan adopted Imputation Tax System to integrate its
corporate income tax and personal income tax. An additional 10% tax on
retained earnings (hereafter the retained earnings tax) was also imposed to
soak up part of the possible tax loss of the tax system change, and to curb tax
avoidance activities via accumulating corporate earnings. The retained
earnings tax has been criticized for restraining corporations from reinvesting,
and for increasing tax complexity and tax compliance cost. Employing a
simulation methodology to analyze corporate income tax return data, this
paper recommends a 10% minimum tax system, which is tax-revenue-neutral,
to replace the complex retained earnings tax so as to improve our Imputation
Tax System. Besides, this paper also compares the horizontal tax equity and
vertical tax equity between the recommended minimum tax system and current system.
Subjects
imputation tax system
retained earnings tax
tax equity
tax reform
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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