台灣的財政收支與跨世代財政負擔：世代會計法的評估

10.29765/TEI.200207.0004

劉宗欣；林恭正

世代會計帳 ； 淨稅負 ； 跨世代財政負擔 ； generational accounts ； net tax payments ； intergenerational fiscal burden

經濟研究

38卷2期（2002 / 07 / 01）

245 - 277

繁體中文

自1989年起台灣持續出現財政赤字，政府累積了龐大債務餘額，許多人非常擔心此將造成未來子孫的財政負擔過重。本文使用世代會計法對台灣的跨世代財政負擔情況做一初步探討。結果顯示，台灣目前的財政政策確實會造成跨世代及男女財政負擔不平衡。政府債務餘額及人口老化現象皆會造成跨世代財政負擔不平衡，其中人口老化的影響力更大。假設財政收入結構維持不變，政府出售資產償還債務餘額只可稍為減輕未來子孫的財政負擔，比較可行的方法為減少政府的財政支出。

The persistent fiscal deficit and increasing government debt in Taiwan since 1989 have sparked public concern as to the possibility of heavier fiscal burden on future generations. This paper employs the generational accounting approach to assess the intergenerational and gender-specific fiscal burden imbalances. The results reveal that current fiscal policy definitely will result in intergenerational and gender-specific fiscal burden imbalances. Both government debt and population aging are sources that might result in intergenerational fiscal burden imbalance, where population aging has larger impact than government debt. Assume that fiscal revenue structures remain unchanged, fiscal burden on future generations could be slightly lowered if government sells public properties to repay its debt. A more feasible way for balancing intergenerational fiscal burden is to contract government fiscal expenditures.

1. (1999).Generational Accounting around the World.Chicago, IL:The University of Chicago Press.
2. Ablett, J.(1996).Generational Accounting - An Australian Perspective.Review of Income and Wealth,42
3. Ablett, J.(1998).Intergenerational Redistribution and Fiscal Policy.Australian Economic Review,31
4. Auerbach, A. J., Gokhale, J., Kotlikoff, L. J.(1994).Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy.Journal of Economic Perspectives,8
5. Auerbach, A. J., Kotlikoff, L. J.(1999).Generational Accounting Around the World.Chicago, IL:The University of Chicago Press.
6. Auerbach, A., Gokhale, J., Kotlikoff, L. J.(1992).Generational Accounting: A New Approach to Understanding the Effects of Fiscal Policy on Saving.Scandinavian Journal of Economics,94
7. Auerbach, A., Gokhale, J., Kotlikoff, L. J.(1991).Tax Policy and the Economy, 5.Cambridge, MA:The MIT Press.
8. Boll, S., Raffelhuschen, R., Walliser, J.(1994).Social Security and Intergenerational Redistribution: A Generational Accounting Perspectives.Public Choice,81
9. Hagemann, R. P., John, C.(1997).Fiscal Reform in Sweden: What Generational Accounting Tells Us?.Contemporary Economic Policy,15
10. Haveman, R.(1994).Should Generational Accounts Replace Public Budgets and Deficits?.Journal of Economic Perspectives,8
11. Jensen, S. E. H., Raffelhuschen, B.(1997).Generational and Gender - Specific Aspects of the Tax and Transfer System in Denmark.Empirical Economics,22
12. Kakwani, N., Krongkaew, M.(1999).Generational Accounting Around the World.Chicago, IL:The University of Chicago Press.
13. Kotlikoff, L. J., Leibfritz, W.(1999).Generational Accounting Around the World.Chicago, IL:The University of Chicago Press.
14. Kotlikoff, L. J., Raffelhuschen, B.(1999).Generational Accounting Around the Globe.American Economic Review,89
15. Raffelhuschen, B.(1999).Generational Accounting in Europe.American Economic Review,89
16. Takayama, N., Kitamura, Y.(1999).Lessons from Generational Accounting in Japan.American Economic Review,89
17. Takayama, N., Kitamura, Y., Yoshida, H.(1999).Generational Accounting Around the World.Chicago, IL:The University of Chicago Press.
18. 邱正雄 Chiu, Cheng-Hsiung(1999)。當前財政狀況及未來努力方向。政策月刊，47
19. 徐仁輝 Hsu, Jen-Hui(1999)。財政平衡與財政改革－台灣經驗的評價。台北:中華經濟研究院。
20. 賴清祺(1999)。財政平衡與財政改革－台灣經驗的評價。台北:中華經濟研究院。

1. Lee, Yung-Tsung,Chiu,Shih-Yi,Chan, Linus Fang-Shu,Lee, Yung-Tsung,Chiu,Shih-Yi,Chan, Linus Fang-Shu(2017).Using the Generational Accounting Method to Evaluate the Reforms of the Labor Insurance Old-Age Pension Benefit.財務金融學刊,25(3),125-156.
2. 李依倩(2010)。土懷舊與洋復古：當代台灣流行媒介的歷史想像。臺灣社會研究季刊，79，203-258。
3. 劉宗欣、林恭正(2005)。統籌稅款的分配與各地區民眾的淨稅負：效果與分配比率評估。經濟論文，33(2)，201-239。
4. (2004)。全民健保政府補助款對跨世代財政負擔的影響。保險專刊，20(1)，53-78。