2008-07-242024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/681683摘要：本研究案旨在嘗試研擬一套類似美國EITC方案或英國工作租稅扣抵制度(working tax credit)，並評估其在台灣適用的可行性。在考量「貧窮線」、「家庭戶內人口的年齡別」、「規模經濟效果」、「排除財產所得過高者」、「孩童數」等因素之後，仿效美國EITC而研議一套可適用於國內的薪資所得租稅抵減制度。其次，利用「行政院主計處民國九十年家庭收支調查資料庫」及薪資所得資料庫進行國內薪資所得租稅抵減制度的模擬。將估計全台灣地區符合擬議薪資所得租稅抵減制度之家庭數，稅收損失，以及對勞動供給的影響。<br> Abstract: This project would investgate a workfare system like American Earned Incomt Tax Credit, or Britain`s working tax credit. and evaluate its feasibility in Taiwan in order to help families with "poor" family income. Considering poverty line, age, scale effect and the number of children in a family, we would propose such a workfare system for Taiwan. We shall use the data bank of the DGBAS, Executive Yuan, and estimate the loss of tax revenue and the effect of labor supply.貧窮線勤勞所得稅收損失勞動供給poverty line earned incomeloss of tax revenue labor supply