| Summary: | 碩士 === 中原大學 === 國際貿易研究所 === 96 === ABSTRACT
For the recent years,it has been serious in Taiwan that high-income class and some engineering corporations had tax deductions because of the tax-deduction rules. This situation violates Project benefiting charge principle and people are losing their faith in the tax system.
In June 2005, Former Minister of Finance, Lin Chuan, publicized the data of tax collection from high-income citizens. According to the 2003 data, among the top 40 high-income earners with an annual income of over 300 million NT dollars (approximately 10 million US dollars), 8 of them did not pay tax, 7 paid less than 1% of total income for tax, and only 4 of them paid tax properly as required. In order to prevent tax basis from being corroded and tax system from becoming deteriorated, the Legislative Yuan of the Republic of China has promulgated 「The Income Basic Tax Act」on December 9, 2005.,and hope to make the income tax system of our country to be more fairness.
In this thesis, we mainly explore the effectiveness of the AMT system and the impact on the overall social welfare after the execution of the AMT. Simulation results show that AMT has negative impacts on economy in the short run and the long run. It causes real GDP, consumption, investment, export and import to decrease; Households’ disposable income shrinks, the utility of the high income stratum falls. It can improve the low income stratum and the social welfare utility in the long and short term. The GINI coefficient decrease in the short run and the long run. The result finds that the policy can helps to re-allocate the property. The policy also make the tariff and commodity tax decrease, but can make the aggregate tax grain growth. So it can still increase the government taxes after the implement of the AMT.
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