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dvd論後現代主義人權論述臺灣地區2018年"松雀鷹
   
   
   
     
   
 
項次 書目
1
題名:The Effects of Population Ageing on the Personal Income Tax Revenue in Canada: A Simulation Approach    
加拿大人口老化對個人所得稅之影響
著者:Wen-Fong Lu(呂文峰) ;Wei Li(李偉) ;Earl Bailey
出版地區:台灣
出版城市:台北市
學科:社會學
關鍵字:人口老化 ; 所得稅 ; 個體模擬模式 ; Population Ageing ; Income Tax ; Micro-Simulation Model
刊名:Journal of Population Studies
卷期:30期(2005.6)
頁碼:29-63
語言:英語
摘要: 中文摘要PDF ; 英文摘要PDF

自1980 年代起加拿大人口開始老化,這波人口老化將持續到本世 紀中葉,這種現象勢必會影響政府的支出和稅收,因此本文著重於分 析人口老化對個人所得以及聯邦稅收的影響。根據加拿大統計局的人 口預測結果,我們應用加拿大國稅局的個體模擬模式( micro-simulation model) 來預測聯邦個人所得稅。 本文分析結果指出: (1)假設其他條件不變,只有人口結構發生變 化,則每年聯邦個人所得稅總額在2001 至2026 年期間將繼續增加。 但是,在2011 年當嬰兒潮達到退休年齡時,每人平均應繳稅所得及應 繳稅額將逐漸減少。(2) 假設人口結構及個人所得都會變化,則每年每 人平均應繳稅所得及其稅額將在2001 至2026 年間逐漸增加。但是, 在2011 年後,其增加率將相對減低。
The Canadian population has been ageing since the 1980s with the proportion of Canadians age 65 and over continuing to increase to the middle of the century. It is envisioned that population ageing will have implications on both the govemment's expenditure and revenue sides. This paper focuses on the revenue implications. The major objective of the paper is to profile the ageing of the population and illustrate how it will affect the pattems of personal income and taxes at the federal level. The research is based on the Statistics Canada medium population growth projection over the period 2000 to 2026 and applying these projections to a micro-simulation model developed by the Canada Revenue Agency to make projections of federal personal income tax. Our major findings include: In the case ofthe demographic approach that assumes only population structure change, the total personal taxable income and the total net federal income tax over the period 2001 to 2026 will continue to increase, but the average taxable income and income tax payable per retum will show a dec1ine 企om 2011 when the “baby boomers" reach their retirement age. In the case of the combined demographic and income approach under the assumptions that both population will change structurally and that personal income will increase, the average taxable income and income tax payable per retum wiU continue to increase over the whole projection period, but that the growth rate of income tax revenue is expected to slow down after 2011.


    

本卷期目次
Journal of Population Studies 30期 (2005.6)
貧窮的測量:發生率、強度與不均度/ 王德睦何華欽呂朝賢
The Effects of Population Ageing on the Personal Income Tax Revenue in Canada: A Simulation Approach/ Wen-Fong LuWei LiEarl Bailey
「教育與職業不相稱」對薪資的影響:「標準差法」與「自我評量法」兩種不相稱測度方法之比較/ 蔡瑞明莊致嘉葉秀珍
台灣地區總生育率的分析:完成生育率與生育步調之變化/ 劉一龍王德睦
 
   
 
   

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