Title page for etd-0603116-111807


[Back to Results | New Search]

URN etd-0603116-111807
Author Yi-hsuan Chang
Author's Email Address No Public.
Statistics This thesis had been viewed 5585 times. Download 773 times.
Department Economics
Year 2015
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title Tax Reform via Consumption Taxes: the Case of Taiwan
Date of Defense 2016-06-13
Page Count 39
Keyword
  • dynamic stochastic general equilibrium model
  • tax policy effects
  • fiscal policy
  • consumption tax
  • tax reform
  • Abstract Tax burden as a percentage of GDP in Taiwan has gradually declined since 1995. To improve it is increasing tax revenue. Many countries increase tax revenue by taxing
    consumption. Based on it, this paper studies the macroeconomic effects of tax reform via increasing consumption tax or increasing capital tax in Taiwan. Increasing consumption tax has positive effects on investment, output and tax revenue than increasing capital tax. However, it will make a significant decrease in the amount of non-savers’ consumption. To ease non-savers’ burden under consumption tax, this paper studies the effects of increasing non-savers’ transfer and finds it has positive effects on increasing non-savers’ consumption and decreasing government’s debt.
    Advisory Committee
  • Juin-Jen Chang - chair
  • Chih-Yu Yang - co-chair
  • Shu-Chun Yang - advisor
  • Files
  • etd-0603116-111807.pdf
  • Indicate in-campus at 1 year and off-campus access at 1 year.
    Date of Submission 2016-07-05

    [Back to Results | New Search]


    Browse | Search All Available ETDs

    If you have more questions or technical problems, please contact eThesys