The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Bookmark and Share
On Difference of Tax Burden and Its Impact of Families with Different Income in Taiwan
Pages: 48-56
Year: Issue:  4
Journal: Taiwan Research Quarterly

Keyword:  Taiwan areafamilies with different incomedifference in tax burdenincome redistributiontax reform;
Abstract: “Fairness and justice” is the principle, function and objective that both government and non-government sec-tors have stressed when designing and implementing the tax system. Generally speaking, the higher a household income is the higher the tax burden he is to bear in Taiwan. The overall tax system presents an obvious progressiveness, which promotes eq-uitable income redistribution. However, compared with other developed countries and regions, factors such as the low level of macro tax burden and the modest proportion of income tax are found to have limited the effect of redistribution in the tax system of Taiwan. In recent years, almost all of the tax reforms in Taiwan have been made to improve income redistribution, seek taxa-tion paying according to ability and reduce the burden of low-income families. These practices will, no doubt, also signal the future trend of the tax reform in Taiwan and, the writer believes, can serve us mainland as reference in reversing our current unreasonable tax burden and building a fair tax system.
Related Articles
No related articles found