Page 1 103 71-108 * ** *** 20 2009 2009 (1) (2) (3) 2011 (1) (2) (3 ...
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡Ɵࢱ 71-108
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ* गҹᙱ**ăᘲॡ༱***
ၡāāࢋ ᄂ៉၁߉ 20 ѐ۞IJܳซயຽ̿৺୧ּij ٺ2009 ѐبغ႕Ă߆ع ̏࠹ᙯ১ඁഴҺк̟פঐĂͷ˘׀ซҖٙඁטԼࢭĂ̰टΒ߁ ඁதᄃљੵᗝඈ۞አፋĂੵᇆᜩЋຽགྷᒉγĂՀᙯܼזछࢍඁᅅࢦ ᄃۤົ̳πϒཌྷĂд̶ٙ੨͟ᔌೋ̼۞ᄂ៉ĂࣃஎˢෞژĄ ώ͛ࢵА࿅ඁטԼࢭ݈ 2009 ѐĮࢍΊįྤफ̶़ۢژĈ(1) ტٙඁ̝Ъڱ১ඁഴҺঙᑿĂౄјኝඁ̝ٙඁૄᚑࢦܬᄞĂͷڱܧ ႒ඁ࿆хдć(2) ЧљੵᗝЯેҖયᗟĂԛјĶซֳϡķ۞ ̙Ъநன෪ć(3) ֳѣඁᗝљ۞ٯ۵ӀٙĂޘะ̚дಱѣลᆸĄ ώ͛ፂѩఢထ̙ТԼࢭ͞९Ă֭ͽ 2011 ѐٙඁಡඁྤफ़ซҖ၁ᙋ ̶ژĂࢋඕڍ൴னĈ(1) ტٙඁඁத۞አࢫĂдซඁத˭Ăкֹ ٙ۰ᒔྵ̂۞ഴඁ၁ৈĂ̙҃ͅӀٺछࢍඁ̶੨۞̳π ّć(2) ٙลᆸ၁ᅫֳѣିֈጯপҾљੵᗝᄃണᅪপҾљੵᗝ ۞ͧத࿅Ă߇೩ѩีљੵᗝĂົֹБវۤົ̝ඁ̶੨ೋ̼Ă ᄃ˘ਠᄮۢਕԼච১ඁ̳πѣ࠹༊̂۞मளć(3) ᇾљੵᗝ۞አĂ Я่ਕឰ̚Ҳٙ۰ֳצഴඁ၁ৈĂ߇̙ҭ߆عඁќຫε࠹၆ྵ͌Ă ͷΞԼචۤົඁ̶੨۞̳πّć(4) ۵Ӏٙ۞১ඁநࡶԼࠎ 27 ༱̮ࢨᗝҺඁڱĂֹБវۤົ̝ඁ̶੨ځពԼචĂͷΞᆧΐ߆ع ඁќĄ ᙯᔣෟĈඁ̶੨ă১ඁ႒߽ăপҾљੵᗝăనზљڱٯăGini ܼᇴ
* DOI:10.6166/TJPS.61(71-108) ** ઼ϲᄂΔથຽ̂ጯੑ߆ඁચրઘିĂE-mail: [email protected]Ą *** ઼ϲᄂΔથຽ̂ጯੑ߆ඁચրઘିĂE-mail: [email protected]Ą ќቇ͟ഇĈ102 ѐ 10 ͡ 1 ͟ć఼࿅͟ഇĈ103 ѐ 7 ͡ 1 ͟
72
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ಥă݈֏ ১ඁߏˠϔֳϡ઼छ೩ֻ̳Вڇચ͚ٙ;۞ᆊĂࠎ߆۞߆߉عࢋ ੑćඁќఢሀ̂̈ᄃඕၹăඁטᄃඁ߆۞։⯅Ă˜ҌٺኝඁԔĂ၆˘ ઼ੑ߆ăགྷᑻăۤົӮѣ࠹༊̂۞ᇆᜩ˧ĂՀְᙯ઼छ൴णᄃϔிࡅҌ Ă߇҃Ч઼߆ࠎعЯᑕॡᄃᒖဩតዏĂӮዋॡ၆ඁטઇυࢋ۞Լࢭᄃ አፋĄܕѐֽՀЯБ̼ăҋϤ̼۞ཙՎΐԣĂЧ઼གྷֽـ̷Ăྤܛ ᄃˠ˧ăԫఙொᖼᐛᓄĂֹඁૄԼតᄃ১ඁ̳πඈયᗟ͟ពࢦࢋĂඁט ԼࢭЯ҃јࠎ઼ᅫࢲሗĞBrys et al., 2011ğĄ ಶԧ઼҃֏ĂˬܕȈዶѐֽĂ߆ܳࠎعซགྷᑻ൴ण҃̂ณഴඁĂͽ̈́ Яᑕˠ˾ҁ̼ᄃࡅۤົඈયᗟٙᆧΐᘀ̳̂В͚ĂӮጱ߆عੑ߆ ℚĂ̳Вๅચుѐᘆ̿Ă̙҃ዋ༊۞১ඁഴҺՀౄјۤົళಱमᕖ̂Ă ͽ̈́͵̰ᄃ͵มፉ۞̙̳ன෪ćЯѩՐ১ඁ̳πᄃۤົϒཌྷ̏ߏ кᇴˠٙഇ࠽۞ԼࢭϫᇾĂ͍ߏٙඁ۞ኝᇈᇆᜩ̂кᇴछलĂͷࠎ߆ عќˢͧࢦ۞ੑĂٙͽЪநซҖٙඁטԼࢭĂՀߏᄂ៉߆ܕعѐ ֽ̙גटቤ۞߉߆ࢦᕇĞषઈܐĂ2014ćगҹᙱĂ2014ğĄ ซ֏̝Ăᄂ៉ᛳ̈ݭฟٸགྷᑻវրĂࠎѣड़ӛ͔Ըྤă೩̿၆γᚮۋ ˧Ă߆ܜعഇ࿅ͽഴҺٙඁࠎ۞࠹ᙯረᐽନ߉Ăүࠎ྿јགྷᑻϫᇾ ۞ࢦࢋ߱͘ćѩܜഇّ১ඁᐹ߆ඉ၁߉۞ඕڍĂ̙ҭᗼඁטĂ ᑝ߆عඁќĂ˵ᇆᜩ߉߆̳̈́ВޙనԸྤĂՀ၆ፋវඁ̶੨ᄃۤົ̳π ϒཌྷயϠᚑࢦࢬड़ڍĄּтĂ࣎ˠტЪٙඁĞͽ˭ᖎჍĶტٙඁķğ ၆ྤώٙĞтைדӀिٙă۵ைϹٽٙğкග̶̟ᗓኝඁٕҺඁᐹ ĞगҹᙱĂ2006ğćͅ៍ᓟྤٙੵᓟྤপҾљੵᗝγĂ֭ЇңᐹĂ ѩன෪ځព࿁ͅ১ඁ̳πࣧĄѩγĂტٙඁЧপҾљੵᗝ۞ఢؠĂ ˘ਠ˵кᄮࠎ၆Ҳٙลᆸ֭၁ኳӀৈĂͅࣆឰٙ۰ᒔྵк۞ഴ ඁӀĞ͍дซඁத˭ğĂڱЪ১ඁ۞ۤົϒཌྷĄГಶტٙඁԼ ච̶ٙ੨۞Αਕ֏Ăֶፂ 2009 ѐĮტЪٙඁϦಡ८ؠࢍΊįĞͽ ˭ᖎჍĮࢍΊįğࢍඕڍពϯĂ݈ 20% ۞ඁ݈πӮٙᓁᗝࠎ Ҳ ޢ20% ۞ 31.63 ࢺĂҭኝᇈტٙඁ۞ޢඁޢٙஐᗝĂ۰۞ࢺᇴ̪
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
73
྿ 29.39 ࢺĂពϯٙඁԼච̶੨̙Ӯ۞ड़ڍѣࢨĞѐྤޘफ़ពϯ Ϻѣ࠹Тன෪ğĄ 1 ѣᝥٺѩĂ߆̏عдIJܳซயຽ̿৺୧ּijĞͽ˭ᖎჍĶܳய୧ּķğ ٺ2009 ѐغ၁߉ഇ႕ޢĂੵܲࡁտ൴ण۞১ඁഴҺረᐽγĂዶ۞ᐹ к̟פঐć҃ᒉӀְຽٙඁĞͽ˭ᖎჍĶᒉٙඁķğ˵አࢫࠎ 17% ಏ ˘ඁதĂͽഇ೩̿ፋវඁ̳۞טπّĂֹ֭ЋຽᚮۋᒖဩՀᔌड़தᄃ̳πć Тॡѩඈតࢭٙᆧΐ۞ඁќĂઇࠎტٙඁטԼࢭ۞ੑĂҋ 2010 ѐ አፋტٙඁඁதăљੵᗝඈĂഇਕֹტٙඁ̝ඁ̶੨ਕՀ̳π֭Ъۤ ົϒཌྷĄซ֏̝Ăѩ˘࠹ᙯԼࢭ̰टĂੵტٙඁ۞ۡତአፋड़ڍγĂд ඁЪ˘۞࠹̢ᙯᓑ˭ĂགྷϤЋຽᒉٙඁ۞ඁአፋĂ࿅۵ڌ۵ӀΞљٯ ඁᗝă۵ڌԸྤٯഴඈგĂ˵มତᇆᜩזछल۞ტٙඁඁĄϤٺѩࠎ ᄂ៉ඁ˘۞טѨࢦ̂ԼࢭĂயϠ۞ड़ڍტኑᗔĂ͍д̶ٙ੨͟ᔌೋ ̼۞ᄂ៉Ă၆̳π۞ᇆᜩࣃஎˢෞژćѩγĂ2014 ѐ 5 ͡ 16 ͟ϲڱ ੰˬ఼࿅ੑ߆ొٙ೩Ķੑ߆ઉБ͞९ķ࠹ᙯ࣒ڱĂ੫၆ඁЪ˘ԆБన ზљ͞ٯёซҖԼࢭĂ҃ѩඈតࢭ၆̳πࢬ۞ᇆᜩĂϒࠎώ̝͛ࡁտϫ۞Ą дࡁտՎូ˯Ăώ͛АॲፂԼ ̝݈ט2009 ѐĮࢍΊį۞Ѩ৺ྤ फ़ซҖࢍ̶ّژĂͽᒢྋԼ݈טტٙඁטڱЪந̶੨ඁᄃ࿁ۤͅົ ϒཌྷ۞ЯĂ֭ॲፂநኢᄃ၁ચఢထώ͛ᄮࠎྵָ۞ΞҖԼࢭନ߉ćซ҃ Гͽੑ߆ྤੈ͕̚Լ۞ޢטາ 2011 ѐٙඁϦಡ८ྤؠफ़ࠎࡁտϓ វĂ2 ᑭរѩѨඁטԼࢭ̚Ăტٙඁ۞ඁதăҺඁᗝăљੵᗝඈአፋନ߉Ă ߏӎѣᆧซፋវۤົ۞ඁ̳πĂ֭ᄃώ͛ఢထ۞Լࢭନ߉үͧྵćТॡ ˵၆ࣣϲ఼ڱ࿅Ķੑ߆ઉБ͞९ķ̝ඁЪ˘۵ӀٙԼଳ 1/2 నზљٯ ᄃტٙඁᆧЕௐ̱৺ᙝᅫඁத 45% ඈâ׀ซҖෞҤĂΐͽᑭăԼซĄ дඁЪ˘ඁ˭טඕЪᒉٙඁᄃტٙඁ၁ᅫኝᇈྤफ़۞̶͞ژёĂ၁ ࠎͽ࠹ـᙯ͛ᚥٙϏѣ۞ćώ͛ഇਕ࿅Հৌ၁ăԆፋϓវ۞ಡඁྤफ़Ă 1
2
̚δࡁտੰĞ2014ğ۞ಡӘĂॲፂҖ߆ੰࢍᓁछलќ͚አߤྤफ़ࢍზĂͽՏ ͗ĶΞ͚੨ٙĞdisposable incomeğķ˟Ȉඈ̶Ҝ៍၅ԧ઼ܕȈкѐֽٙम̝ ត̼Ăពϯ̶ٙ੨̙Ӯ̝ೋ̼ి̈́ޘ࠹ޘ༊ᚑࢦĂ߆عυื̟ͽϒෛĂ֭నڱ೩ ѣड़ྋՙ̝։ඉĄ ੨Ъ߆عᖐԼౄĂੑ߆ొੑඁྤफ़͕̚ ٺ2012 ѐԼࠎੑ߆ొੑ߆ྤੈ͕̚Ą
74
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ሀᑢෞҤ࠹ᙯԼࢭନ߉Ăͽᑭෛ၆ඁ̶੨ᄃ߆عੑ߆̝ᇆᜩĂซ҃೩ ߆ඉޙᛉĄ ώ̶͛ј̣༼Ăੵ݈֏γćௐ˟༼ࠎॲፂಡඁྤफ़۞ࢍ̶ّژĂᄲ ځனҖტٙඁ۞טࢋεĂͽ̈́࠹ᙯഴҺఢؠᄃඁఢᔖ၆̳πّᇆᜩ ̝ଣĂүࠎෞҤඁԼନ߉̝၆ăҥᙋ۞ૄᖂćௐˬ༼ࠎ၁ᙋ͞९̝న ࢍ̈́ྤफ़நᄲځćௐα༼ࠎ၁ᙋ̶̙ژТԼࢭ͞९၆छࢍඁ̶੨ᄃ߆ عඁќ۞ᇆᜩćௐ̣༼ࠎඕኢᄃޙᛉĄ
෮ăტٙඁטኝᇈტᜓ̳̈́πّଣ ১ඁ̳πߏనࢍᐹ։ඁࢋࢦ۞טᙯᔣ̝˘ćҭ̳π۞நهࢋߏ෦ኜ ࣎ٺˠ၆ࣖநᇇᄃϒཌྷ۞ૄώᄮۢĂ߇ޝᙱѣ˘࣎ቁ۞ّؠҿᕝĄ ಶ১ඁ̳π҃֏âਠΞଂ˭ЕᇾֽᄮؠĄ(1) ͪπ̳πĞhorizontal equityğĈ࠹ТĶгҜķ۞ˠᑕፉ࠹Т̝ඁć 3 Ϻӈ࣎ඁ݈Ӏͪ ࠹Т۞ˠĞٕߏ઼ֳצछڇચӀৈ࠹Т۞ˠğĂٺ১ඁኝᇈޢĂᑕֹ ඁ۞ޢӀͪϺ࠹ТĄ(2) ̳ۡݬπĞvertical equityğĈ̙ТĶгҜķ ۞ˠᑕፉ̙Т̝ඁć 4 Ϻӈඁ݈Ӏ̙ͪТ۞ˠĞٕߏ઼ֳצछڇ ચӀৈ̙Т۞ˠğĂٺ১ඁኝᇈޢĂม۞ӀͪϺᑕ̙ТĂͷ̙Լត ࣧА࣎ˠมӀͪ۞ҲึҜĞOECD, 2001ğĄ Г۰Ăࠎ၁ன˯۞̳πநهĂдኝᇈࣧ˯ѣ̙Т۞ૺĈצ ৈࣧĞbenefit received principleğăณਕࣧĞability to-pay principleğĄ ݈۰ૺ࣎ˠଂ߆͚عֳٙ۞צĶڇચӀৈķүࠎኝᇈ১ඁкဿ۞ֶ ፂćޢ۰ૺ࣎ˠ۞Ķགྷᑻਕ˧ķүࠎኝඁ۞ֶፂĄ҃Ķགྷᑻਕ˧ķ
3
4
ٙᏜĶгҜķĞsituationğĂ௫ၚ˯ߏͽ˘ֱΞ៍၅۞זଐڶĂүࠎኝඁ۞ᏊณᇾĂ тٙă͚ăੑயĂٕߏछलᄃڶېބă઼ֳצछڇચӀৈඈĄѩĂࢋડ̶̙ Тˠ۞ĶгҜķĂซ҃ҿᕝ১ඁѣӎ྿јͪπ̳π۞ቁ̙टٽćҭ˘ਠᄮࠎଳҖᇃૄ ۞১ඁߏჯ᜕ͪπ̳π۞υࢋ݈೩ᄃ୧ІĂ҃ഴҺඁᄃमҾඁத̝ఢົؠПचͪπ ̳π۞ϫᇾĄ ᔵ˘ਠᄮࠎซඁதăमҾඁதăҺੵᗝඈ۞ଳҖѣӄٺ྿ߙז̳ۡݬ۞ޘπ ّĂҭซٕഴҺ۞ޘᑕྍтңĂ̪ߏ˘̙࣎ٽՙ۞ؠᙱᗟĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
75
ҲâਠܼϤᘳৼ১ඁॡ۞൭ࡴຏĞӈड़ϡ۞ຫεğͅߍć༊൭ࡴຏ ҲॡĂӈܑԡᜁࠗ۞ޘĂϺӈགྷᑻਕ˧ྵૻĂΞፉྵ۞ඁć ̝ͅĂགྷᑻਕ˧ྵҲĂಶᑕፉྵҲ۞ඁĞOECD, 2006ğĄ ಶტٙඁ۞১ඁ̳πّ҃֏Ăιߏͽٙࠎඁૄ۞၆ˠඁĂٙͽඁᗝ ۞ࢍზื҂ᇋৼඁཌྷચˠ̝ፉкဿĞּтԬዳᏐᛳˠᇴăछलϡଐԛ ඈğĂޢГͽซඁதኝᇈĂͽЪኝᇈّ࿆ăۤົϒཌྷඈপኳĄϺ ӈιૻአณਕኝඁ۞̳πĞ̙ঘ̈́צৈࣧğćЯѩ̳π۞ໄهΒ߁ඁ ૄ ۞ ͪ π ̳ π ᄃ ณ ਕ ۞ ̳ ۡ ݬπ Ă ݈ ۰ ૻ አ ᇃ ૄ ٙ Ğ comprehensive incomeğ۞ໄهĂЪ۞ڱ১ඁഴҺĞᄃᐹğᅮႽณഴ͌Ăڱܧ႒ඁ˵ ืࢫҲᄵЯ֭ѣड़֨ĂЧᙷݭٙౌග̟˘ෛТ̥۞১ඁޞ࿃ćޢ۰ Ğ̳ۡݬπğࢋՐტٙඁซّĂᐌΞኝඁٙ۞ᆧΐĂ১ඁፉͧ ࢦĞӈඁᗝΚٙᗝ۞ͧதğዋޘ೩̿Ăͽഇ྿זณਕኝඁϫ۞Ą҃ώ͛ ٙଣ۞১ඁፉ̳πّĂӈߏͽѩ̳π៍ֽهϲኢĂϺӈАགྷϤĶͪ π̳πķĂࢋՐٙѣ۞ٙౌυืৼˢඁૄኝඁĂГགྷϤ၆ૄώϠ߿ඈ ЪநഴҺᄃซඁதኝᇈĂͽ၁னඁ۞טĶ̳ۡݬπķĂтѩ̖ߏЪۤ ົϒཌྷ۞ඁטĄЯѩĂώ༼ॲፂԼ ۞݈ט2009 ѐĮࢍΊįᄃ࠹ᙯ઼ ϔ̝ٙྤफ़Ăֶ˯ኝඁ̳πநهĂ̶Ҿଂፋវტٙඁ̝ኝᇈăტٙ ඁ۞ࢦ̶੨ड़ڍăტٙඁ۞ഴҺљੵඈࢬШĂซҖࢍ̶ّژĂᑭෛٙ ඁ̳۞טπّĂซ҃үࠎෞҤ߆عԼࢭନ߉۞ણ҂Ą
˘ăፋវტٙඁטტᜓ ଂඁ̳טπّ֏Ăᄂ៉ტٙඁߏӎৌਕ၁னඁ̳πϫᇾĂጯ۰छ ᄃۤົ̂ி၁кٙኳႷĄซ֏̝Ăԧ઼ͽࣘࠎـᜪགྷᑻ൴णᄃপؠϫᇾĂ ੵ˞IJٙඁڱijγĂΩࢎѣధкপҾڱĂּтIJܳซயຽ̿৺୧ּijă IJረᐽϔมણᄃϹ఼ޙన୧ּijăIJܳซϔมણᄃ̳ВޙనڱijඈĂഇਕ ᖣϤഴඁܳซயຽ൴णćҭߏѩඈഴඁନ߉ᄃྤώٙᐹ۞үڱĂౄј ඁ̶੨۞̙̳πćႬื˫ޢ࿅IJٙૄώඁᗝ୧ּijĞ2006 ѐ၁߉ğ ֽჯ᜕ቅ۞১ඁ̳πĄϤѩΞ֍ԧ઼ፋវٙඁޙ۞טၹΞᄲߏᝑԖߛ ޏĂགྷᑻड़தᄃඁ̳π֭ϏజԆፋ۞ă˘ّ۞ৼˢඁޙטၹ̚҂ณĄ ಶඁૄೠ೪֏Ăॲፂ 2009 ѐĮࢍΊį۞ᇴፂពϯĂტٙඁ۞ಡ
76
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ඁٙ 42,477 ᆆ̮Ă҃ࢍᓁ઼ϔٙពϯ઼ϔٙࠎ 108,758 ᆆ̮Ă ϺӈϠயࢋ৵ણᄃགྷᑻ߿જ۞ٙಡ࿌Ăࡗѣ 61% ՟ѣజৼˢٙඁט ̚Ă5 Ξ֍ტٙඁ۞ྤफ़ೠ೪ߏѣࢦ̂႒۞Ą6 Г۰ĂϤٺඁૄ۞߹εĂ ͽტٙඁඁͧ̂ޝதརдڱఢᔖ۞ᓟྤٙ˯ćॲፂ 2009 ѐ઼ϔ ٙĞҖ߆ੰࢍĂ2011ağ۞ྤफ़ពϯĂЩჍᄃტٙඁछलᓟྤٙ ࠹ัצ۞ܕˠࣶಡ࿌ࡗΚБొ઼ϔٙ۞ 57%Ă҃ᄃܧᓟྤٙ࠹۞ܕ ᒉຽ࠳ዶࡗΚ 43%Ă۰۞ͧࢦࠎ 1.35Ĉ1ćҭТѐĮࢍΊį۞ᇴፂ ពϯĂᓟྤٙࡗΚБొಡඁٙ۞ 75%Ă҃ܧᓟྤٙࡗΚ 25%Ă۰۞ ͧࢦࡗࠎ 3Ĉ1Ą7 ྵͧ࠹ΞۢĂტٙඁ၆ܧᓟྤٙ۞ೠ೪ѣځព႒εĂ ၆ͽᓟྤٙࠎ۞̚Ҳٙछलâߏ̙̳π۞১ඁޞ࿃Ą 8 ซ҃֏̝Ăᄂ៉ტٙඁ۞טεĂࢦࢋ۞ᙯᔣд˭ٺЕ۞ഴҺඁ̈́ ႒ඁன෪ᚑࢦĂͽณਕኝᇈ۞ჟৠڱ၁னĂТॡ߆۞عඁќ˵಼̂ ഴຫĞᘲॡ༱ăޙјĂ2008ğĂϦт˭Ĉ 1. ϏϦಡ͗ிкĈॲፂ̰߆ొࢍྤफ़Ă2009 ѐغᄂ៉ˠ˾ѣ 2,312 ༱ˠĂ҃ТѐϤĮࢍΊįଯზტٙඁϦಡٙஉᄏ۞ˠᇴ่ 1,505 ༱ˠĂϺӈѣ 35% ۞ˠ˾ϏϦಡტٙඁĄΩγĂĮ̚රϔ઼ᄂ៉ гડछलќ͚አߤಡӘįĞҖ߆ੰࢍĂ2011bğពϯĂ2009 ѐ
5
6
7
8
ॲፂ Schneider and Enste (2002) ۞ࡁտଯზĂᄂ៉˘ѐ۞г˭གྷᑻ߿જயࣃҌ͌Κ઼ ̰ϠயͨᗝĞGDPğ۞ 20% ͽ˯ĂܛᗝҌ͌྿ 2.5 Џ̮ͽ˯Ą ͽ઼࡚ࠎּĂ2009 ѐ۞઼ϔٙᄃಡඁٙĂ۰۞ܛᗝ̶Ҿࠎ 120,334 ᆆ࡚̮ă 76,264 ᆆ࡚̮ĂϺӈಡඁٙࡗࠎ઼ϔٙ۞ 63.4%ć҃ 2010 ѐѩ۰۞ܛᗝ ̶Ҿࠎ 126,775 ᆆ࡚̮ă80,891 ᆆ࡚̮Ăಡඁٙࡗࠎ઼ϔٙ۞ 63.8%ćೱ֏ ̝Ă઼࡚ಡඁٙ۞ܛᗝπӮࡗࠎ઼ϔٙ۞ 6.3 јνΠĂٙͽᄂ៉۞ 3.9 јνΠߏ ځពઐҲĄ઼࡚ٙ࠹ᙯྤफ़ֽҋ͵ࠧᅙҖĞWorld Bank, 2010ğĄ ઼࡚ 2010 ѐಡඁྤफ़Ӕன۞ᓟྤٙĞwage and salaryğᄃܧᓟྤ̝ٙ࠹၆ͧࢦࠎ 2.59Ĉ1Ąྤफ़ֽҋ઼࡚̰гඁચԊĞInternal Revenue Service, 2010ğ ĄΩγĂKarabarbounis and Neiman (2013) ၆Б 56 ઼۞ࡁտពϯĂ ܕ30 ѐֽĂϤٺԸྤੑ۞ᆊॾ࿆˭ Ăጱ౻જĞLğᄃྤώĞKğ۞࠹၆ͧதĞL/Kğព˭ࢫĂֹкᇴ઼छ۞౻ જЊᗝځពഴ͌Ą ॲፂ̚δࡁտੰĞ2014ğ۞ಡӘĂԧ઼ัצˠࣶಡ࿌Κ GDP ̝ͧࢦᅈҲ઼࡚ٺă ͟ώ̈́ᇇ઼Ą2005 ѐ݈Ăྍּ̪ͧځពٺᔹ઼Ăҭҋ 2011 ѐ̝ޢĂᔹ઼̏˞ ԧ઼Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
77
۞छल͗ᇴࡗࠎ 769 ༱͗ĂҭტٙඁϦಡྤफ़ពϯѩѐ۞छल͗ᇴ ࡗࠎ 535 ༱͗Ă۰࠹मࡗ 234 ༱͗ĂϺӈѣ྿ࡗ 30% ۞छल ٙྤफ़֭Ϗజტٙඁטٙೠ೪זĄ 9 2. ൺ႒ಡᚑࢦĈགྷᑻొ̈̚Ћຽ 2009 ѐ۞غࢍĂБ઼БొЋຽ ѣ 1,258,260 छĂҭॲፂੑ߆ྤੈ͕̚۞ྤफ़Ğੑ߆ొੑ߆ྤੈ̚ ͕Ă2010ğពϯĂТѐѣϦಡᒉٙඁ۞ᒉӀְຽछᇴĂ่ࡗ 91 ༱ छćϺӈҌ͌ѣ 34 ༱छЋຽϏϦಡăᘳৼᒉٙඁĄᔵдனҖ ඁЪ˘˭Ă̈ఢሀᒉӀְຽ۞ஐӀߏͽᒉӀٙ۞ԛёᘳৼტٙ ඁĂҭඁચಏҜݒڱԆБăቁгೠ೪ѩඈଳߤؠኝᇈ۰۞ஐӀ ྤफ़Ă 10 Я҃дტٙඁ̚ൺ႒ಡᒉӀٙߏυඕڍĄ 11 3. Һඁٙᄃ̶ᗓኝඁ࿅кĈЪ۞ڱ১ඁ႒߽Ğtax loopholeğ˵ߏౄ јಡඁٙઐҲ۞ࣧЯ̝˘ĂࢋΒ߁αొ̶Ĉ(1) Ћຽ̝ࣶ̍ Ͼࢴߺ෭ඈӀّٙҺඁć(2) ొ̶Ӏिٙăੜᖚٙᄃቇă ۍඁඈٙҺඁć(3) ൺഇைדᄃྤயᙋ̼דඈ۞Ӏिٙଳ̶ᗓ ኝඁć(4) ᙋדᄃഇఱϹٽٙăొ̶ିᓟྤٙᄃঔγֽٙ ܜഇҺඁඈĄ 12 9
10
11
12
ಡඁछ͗ᄃ၁ᅫछ͗ૄώ˯ߏ̙Т۞Ă݈۰ࢋߏͽϦಡॡٙਕֳѣ۞љੵᗝᄃٙਕ ዋϡ۞ඁத҂ณࠎࢦᕇćޢ۰ࢦдВТϠ߿˯۞གྷᑻӀৈඈࠎĄϤٺტٙඁଳ ซඁதĂ҃ొ̶۞পҾљੵᗝ˫ѣܛᗝٕѨᇴ۞ࢨטĂٙͽкᇴѣ̍үٙ۰ӈֹ ᄃछᛳТҝ˘͗Ăҭٙඁ۞Ϧಡ̪ົᄃछᛳ̶ฟϦಡĞ͍ߏᄃͭϓТҝ۞Ϗ јѐ̄̃ğĄѩĂϏజტٙඁטٙೠ೪۞ז၁ᅫछल͗ᇴͧதᑕྵ͛̚۞ 30% ᔘĄ 2009 ѐྤăЪူᖐ۞ᒉӀְຽछᇴ྿ 72 ༱кछĂ̚ଳߤؠኝᇈ۰ĞΒ߁˘ ਠظछᄃᝊమğϺѣ 40 ༱кछĄ ಶљᘳĞwithholdingğᄃٙྤफ़఼ಡĞinformation reportğߏޘטٙඁቊᇈ˯ ۞̂Ӏጡćҭ၆ٺҋԧัϡĞself-employmentğᄃొ̶ܧᓟྤٙ۰ĞࠤҌڱܧٙ ۰ğĂ̂ӀጡΑਕ࣌εĂٙͽೠ೪ѩඈ̙֭ٙटٽĄKau and Rubin (1981) ܮ ᄮࠎҋԧัϡ۰ΞྵटٽᔳᖟٕٙଳۏۏϹٽඈ͞ёֽ႒ඁĄΩγĂ઼࡚̰гඁ ચԊॲፂ Taxpayer Compliance Measurement Program ۞ྤफ़ࢍពϯĂ1988 ѐѣ 40% ۞઼࡚छࢍಏҜҲಡٙඁĂ53% ϦಡϒቁĂ7% кᘳٙඁć̚Ҳಡٙඁ۰ ࢋкߏҋԧัϡ۰Ğྺϔăྤથཱིğᄃܧᓟྤٙ۞ีϫć࠹၆҃֏ĂᓟྤٙϦ ಡܛᗝࠎৌ၁ٙ۞ 99.5%Ăᅈٺҋԧัϡ่ٙࠎ 41.4%ĞAndreoni et al., 1998ğĄ ᙋדϹٽٙଂ 2013 ѐĂѣ୧І۞ৼˢٙඁ۞ኝᇈćିᓟྤٙҺඁଂ 2012 ѐפঐćঔγֽٙҋ 2010 ѐĂ࿅ 100 ༱̮ͽ˯۰БొৼˢҲඁט
78
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ੵЯ˯Ъڱഴඁᄃڱܧ႒ඁඈඁૄܬᄞ̝યᗟγĂტٙඁ۞Ч ҺඁᗝăљੵᗝăඁதඕၹߏӎЪநĂ၆ඁ̶੨۞ͪπᄃ̳ۡݬπਕӎ ѣٙᆧซĂ˵૱ࠎጯ۰छٙኳႷĄּтĂܘपځĞ1990ğ۞၁ᙋඕڍព ϯĂԧ઼ტٙඁѣځព۞ࣆཉྃ෭ड़ڍĞupside-down subsidy effectğĂ ٙลᆸֳצഴҺ̝˘ܕࡗޘΗĞ49.5%ğĂҲٙลᆸ̙צֳ זБొඁё͚۞ 3%ćЯѩტٙඁ۞Һඁᗝఢົ҃ͅؠឰ̶ٙ੨ೋ̼Ą เِᐖĞ1999ğॲፂ 1996 ѐྤफ़൴னĂҺඁᗝăᇾᄃᓟྤљੵᗝ۞צ ৈ၆෪ࢋࠎ̚Ҳٙ۰ćҌٺЕᓝљੵᗝĂܲ̚ᐍ̈́ҋϡҝшᔉޏ ࣄഠӀिљഴีϫ၆̚Ҳٙ۰ࠤࠎࢦࢋĂٙ۰ͽॕᙑљੵᗝΚ 90.88% ࠎĂ߇јࠎٙ۰۞༼ඁ͇ૅĄቺ࿚Ğ2003ğ۞̶ژ൴ னĂҺඁᗝᄃЧีљੵᗝֹٙลᆸ̝ኝඁٙࢫҲྵޘҲٙลᆸ ۰ࠎ̂ćкᇴ۞পҾљੵᗝ˵ֹٙ۰ֳϡྵкᐹćЕᓝљੵᗝࢋ ࠎٙลᆸֹٙϡĂࠎٙลᆸͽഴᅅඁ۞ࢋјЯĄ ֶፂౘսࡓĞ2004ğ۞၁ᙋ̶ژඕڍ൴னĂ̂ొ̶љੵีϫкϤۤົ πӮٙྵ۞ะཏٙଳϡć҃ࣆཉྃ෭ड़ͽ͍ڍЕᓝљੵีϫ ǕĶՏˠ ̙ࢨܛᗝķăĶՏˠࢨᗝķ̈́ĶՏ͗ࢨᗝķඈˬ۰ྵࠎځពĂ ̚˫ͽĶՏˠ̙ࢨܛᗝķ̝ࣆཉྃ෭ड़ڍ̂ĄѦ߸ᆵĞ2006ğ۞၁ᙋඕ ڍពϯĂҺඁᗝѣӄٺԼච̶ٙ੨ĂҭഴҺีϫົΐᆐඁޢٙ ̶੨۞ೋ̼ޘĄͳԠྕĞ2012ğ۞̶ژĂԧ઼ࠎခᐽགྷᑻ൴णĂ߆ ܜعഇଳϡ১ඁഴҺ߆ඉ۞ඕڍĂੵ˞ѣຫඁ̳טπγĂՀߏౄјۤົళ ಱमᕖ̂۞Я̝˘ĂЯ҃ฟᇈᄃྤώӀ࠹ᙯ۞ಱˠඁߏ߆̙גعट ቤ۞১ඁନ߉ćเૈࣦĞ2013ğࠤҌૺ၆ྤώӀᑕଳ၁ᆊኝඁ͞ёĂ тѩ̖ਕѣड़ᒺ̈ళಱमĂ၁னٙඁ̳۞טπّĄѩඈኢᄃਃ̥նă ᛂޙၷĞ2014ğᙒТ၆ಱˠฟᇈа㒝ඁĞfeedback taxğֽЪந̼১ඁ ፉ۞࠻˘ڱĄ 13
13
۞ኝᇈඁૄ̚Ą Katz and Murphy (1992) Piketty and Saez (2003) ၆઼࡚ಡඁྤफ़۞ࡁտ˵ពϯĂଂ 1970 ѐͽޢĂಱѣ̝ 10% छल۞ٙᆧΐ࠹ޘ၆ྵͽـԣిĂࢋᄃ࣎ˠ ٙඁ̈́யඁ̝ᙝᅫඁத۞಼̂አࢫѣᙯĂЯѩ၆ಱѣ۰Ъந۞ኝᇈ১ඁߏჯ ̳ٙπ̶੨۞ࢦࢋ̍˘̝Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
79
ტЪ֏̝Ăԧ઼ტٙඁ۞ഴҺඁ̈́႒ඁன෪ᚑࢦĂਕ၁ன۞ࢦ̶ ੨ड़ڍѣࢨć҃љੵᗝăඁதඕၹ̝࠹ᙯఢؠĂҬͼ˵Ϗਕ྿јඁ̳π ̶੨۞ϫᇾć˭͛ซ˘ՎᑭෛѩඈયᗟĄ
˟ăტٙඁࢦ̶੨ड़ڍᑭෛ ᨧ ඁ݈ăඁޢٙͧྵ ॲፂ 2009 ѐĮࢍΊįፋநΞछࢍಏҜٙᓁᗝăٙஐᗝă ඁޢٙඈᇴፂЕтܑ 1ăܑ 2Ąܑ 1 ߏछलϦಡ͗۞ٙܛᗝҲ ଵЕ۞Ȉඈ̶Ҝྤफ़Ă①̝̚ĶٙᓁᗝķܼЧ̶Ҝ̝ϦಡಏҜдტ ٙඁϦಡ३˯ٙᆷ۞ඁ݈Бѐٙᗝ̝ΐᓁć②ٙᓁᗝĶͧࢦķӈ ࠎЧ̶ҜٙᓁᗝΚБొĞȈ̶࣎Ҝğٙᓁᗝ۞ͧதć③۞Ķٙஐ ᗝķܼϦಡ͗۞ٙᓁᗝഴΝҺඁᗝăЧљੵᗝ۞ޢኝඁٙᗝĂ҃ٙ ஐᗝĶͧࢦķӈࠎЧ̶ҜٙஐᗝΚБొٙஐᗝ۞ͧதĄѩγĂϦ ಡ͗۞ٙஐᗝࢷ˯ซඁதĞ֭ഴΝซमᗝğܛ۞ޢᗝӈࠎ④۞Ķᑕ ৼඁᗝķćТநĂᑕৼඁᗝĶͧࢦķӈࠎЧ̶ҜᑕৼඁᗝΚБొᑕৼඁᗝ ۞ͧதĄ Ϥܑ 1 ۞②ă③ΞۢĂੵ˞ٙ۞ௐ˝ᄃௐȈ̶ҜϦಡ͗γĂ ̶ҜϦಡ̝͗ٙĶஐᗝķͧࢦౌͧٙĶᓁᗝķͧࢦֽҲĞּт ௐ˘̶Ҝ۞ѩ̶ࢦͧҾࠎ 0.00% 1.26%Ă҃ௐȈ̶Ҝ۞ͧࢦ̶҃ͅҾ ࠎ 60.42% 35.42%ğĂϺӈტٙඁ۞ഴҺఢֹؠҲٙ۰۞ٙĶஐᗝķ ͧࢦ˭ࢫĂ҃ٙ۰۞ٙĶஐᗝķͧࢦ˯̿ćЯѩĞඁ݈ğٙᓁᗝ ഴଫЧҺඁᗝăљੵᗝ۞ޢĞኝඁğٙஐᗝĂՀࠎځពгะ̚ٺٙ ลᆸĄٕధд҂ᇋૄώϠ߿ޢĂ୬ֹٙ۰Ķ࠹၆ķкᘳඁĂҭ ಶЧљੵีϫ۞Ķ၆ķܛᗝ֏ĂҲٙ۰Яٙᓁᗝྵ͌ĞࠤҌ̈ٺБ ొ۞ҺඁᗝᄃљੵᗝğĂдซඁதኝᇈ˭ֳٙ၁ኳഴඁӀৈྵ͌ćЯ ѩĂЧีљੵᗝఢؠಶ˘ᆸѨ֏ߏΞਕ̙Ӏٺ̳ٙπ̶੨Ą Ϥܑ 1 ۞⑤ΞۢĂੵௐȈ̶Ҝछࢍ۞ĶඁޢķٙͧࢦĞ32.92%ğ ྵ②Ğඁ݈ğٙᓁᗝͧࢦĞ35.24%ğҲγĂዶ 9 ̶࣎Ҝ۞ඁޢٙ ͧࢦӮྵඁ݈ٙᓁᗝͧࢦࠎĂពϯԧ઼ტٙඁޘטቁ၁ֹٙ
80
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ลᆸ۞ඁޢٙͧࢦ˭ࢫćͷϤ④ϺۢௐȈ̶ҜٚፉБొᑕৼඁᗝ۞ 79.41%ć߇ტٙඁ۞Чีљੵᗝఢؠᔵӄٺ̳ٙπ̶੨Ăซኝ ᇈΞԼචඁ̶੨۞̳πّĄ ܑ 1ā2009 ѐტٙඁЧٙᄃᑕৼඁᗝдٙȈ̶Ҝ̝ͧࢦ ٙȈ̶ ҜāāҾ
ٙᓁᗝ ٙᓁᗝͧࢦ(%) ٙஐᗝͧࢦ(%) ᑕৼඁᗝͧࢦ(%) ඁޢٙͧࢦ(%) ඁޢٙᓁ ② ③ ④ ⑤ (Ѻ༱̮) ᗝ(Ѻ༱̮) ①
Ч̶Ҝ ā᎕ Ч̶Ҝ ā᎕ Ч̶Ҝ ā᎕ Ч̶Ҝ ā᎕
⑥
ௐ˘̶Ҝ
53,528
1.26
1.26
0.00
0.00
0.00
0.00
1.33
1.33
53,523
ௐ˟̶Ҝ
128,354
3.02
4.28
0.10
0.10
0.04
0.04
3.19
4.52
128,258
ௐˬ̶Ҝ
173,523
4.09
8.37
0.77
0.87
0.34
0.38
4.30
8.82
172,751
ௐα̶Ҝ
217,098
5.11
13.48
1.63
2.50
0.72
1.10
5.36
14.18
215,462
ௐ̶̣Ҝ
265,004
6.24
19.72
2.62
5.12
1.15
2.25
6.53
20.71
262,364
ௐ̶̱Ҝ
321,116
7.56
27.28
3.81
8.93
1.68
3.93
7.89
28.60
317,275
ௐ˛̶Ҝ
395,662
9.31
36.59
5.47
14.40
2.54
6.47
9.70
38.30
389,854
ௐˣ̶Ҝ
504,453
11.88
48.47
8.79
23.19
4.49
10.96
12.30
50.60
494,176
ௐ˝̶Ҝ
684,448
16.11
64.58
16.39
39.58
9.63
20.59
16.48
67.08
662,434
ௐȈ̶Ҝ 1,504,558
35.42
100.00
60.42
100.00
79.41
100.00
32.92
100.00
1,322,970
ྤफ़ֽĈፋநҋੑ߆ొੑ߆ྤੈ͕̚Ğ2001-2010ğ
ܑ 2 ߏኝඁٙĞӈछलٙஐᗝğ৺ֽ៍၅Чٙᄃᑕৼඁ ᗝ̝Ѻ̶ͧćϤ①ΞۢĂछलٙஐᗝࠎ 0 ۞छ͗ͧࢦѣ 41.35%Ăٙ ஐᗝд 109 ༱̮ͽ̰۞Бొ͗ᇴࢍͧࢦВ 93.60%ćϺӈٙஐᗝ ࿅ 109 ༱̮ͽ˯Ğዋϡ 21% ᙝᅫඁதğ۞छल͗ᇴͧࢦ่ѣ 6.40%Ă҃т Ğ=100%26.19%ğ ć ѩ͌ᇴछ͗ٙᘳৼ۞ඁᗝĂϤܑ 2 ̝④Ξۢࠎ 73.81% ѩᄃܑ 1 ̝④ௐȈ̶Ҝٙᘳ۞БొඁᗝΚ 79.41% ࠹ତܕğćΞ֍ዋϡ 21% ᙝᅫඁத۰̏ߏٙ 10% छ͗Ą ซ֏̝ĂΪࢋछल۞ٙஐᗝ࿅ 109 ༱̮Ăಶᛳٺٙลᆸ۞ ௐȈ̶Ҝ۰Ă҃၆߆عඁќᚥࡗΚ 7.4 јćΩѣ 79.86% ۞छलĞٙ Ăᓁࢍ่ᘳৼ 8.66%Ğણ֍ܑ 2 ̝④ğ۞ტٙඁĄ ஐᗝҲ ٺ41 ༱̮۰ğ ЯѩĂಶௐȈ̶Ҝ۰кᘳඁ۞ன෪҃֏ĂტٙඁҬͼѣĶಱˠඁķ۞ّ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
81
ኳć 14 ҭͿ៍̝ĂٙᏜĶಱˠķౣߏٙஐᗝ ٺ109 ༱̮۞छलĂ ߊֹͽٙஐᗝଵЩ݈ 1.94% үࠎĶಱˠķ۞ᇾĞӈܑ 2 ۞① 100%– 98.06%1.94%ğĂߏ˵ٙஐᗝ 218 ༱̮ͽ˯۞छलĂᄃ˘ ਠˠٙᄮۢ۞Ķಱˠķѣ۞̂ޝमĂ҃Ϗᘳඁछलּͧݒ྿ 41% ͽ ˯ĄϺӈ̂ొ̶۞ඁ̶੨͌זᇴ۞छलĂ҃̂кᇴछल̙ߏҺᘳඁಶߏ ่ፉໂҲ۞ඁĂѩன෪ᔵᄃٙඁ೩ֻυࢋљੵᗝٕҺඁᐹޞĞּ тˠă઼̈̚ጯିᖚˠࣶᓟྤٙඈҺඁğѣᙯĂҭ˵ຍஉ߆ع၆ٙ ྤफ़۞ೠ೪ĞΒ߁г˭གྷᑻă႒ඁඈğѣ႒εĂ 15 ಼̂ഴऴٙඁ ࢦ̶੨ΑਕĂ߆عඁќ˵זצᇆᜩĞѐྤ۞ޘफ़Ϻពϯѣ࠹Т̝ன෪ć ણ֍ੑ߆ొੑ߆ྤੈ͕̚Ğ2001-2010ğğĄ ܑ 2ā2009 ѐტٙඁЧٙᄃᑕৼඁᗝдЧኝඁ৺̝ͧࢦ ৼඁಏҜͧࢦ(%) ٙᓁᗝͧࢦ(%) ٙஐᗝͧࢦ(%) ᑕৼඁᗝͧࢦ(%) ඁޢٙͧࢦ(%) ኝඁ৺ ዋϡඁத (༱̮)
(%)
① Ч৺
② ᎕
Ч৺
③ ᎕
Ч৺
④ ᎕
Ч৺
⑤ ᎕
Ч৺
᎕
0
0
41.53
41.53
18.53
18.53
0.00
0.00
0.00
0.00
19.58
19.58
0-41
6
38.33
79.86
31.52
50.05
19.49
19.49
8.66
8.66
32.82
52.40
41-109
13
13.74
93.60
22.75
72.80
29.05
48.54
17.53
26.19
23.05
75.45
109-218
21
4.46
98.06
12.88
85.68
21.21
69.75
18.06
44.25
12.59
88.04
218-409
30
1.38
99.44
6.54
92.22
12.60
82.35
15.48
59.73
6.04
94.08
409-500
40
0.19
99.63
1.29
93.51
2.68
85.03
4.22
63.95
1.12
95.20
500-1000
40
0.26
99.89
2.53
96.04
5.55
90.58
10.82
74.77
2.06
97.26
1000 ͽ˯
40
0.11
100.00
3.96
100.00
9.42
100.00
25.24
100.00
2.75
100.00
ྤफ़ֽĈТܑ 1
14
15
Atkinson et al. (2011) ၆ 22 ઼۞၁ᙋࢍ˵ពϯĂЧ઼͌ᇴ۞ٙลᆸкጾѣЧ ྍ઼࠹༊̂ͧࢦ۞ٙĂҭТॡ˵ᘳৼ࠹၆ྵк۞ٙඁĄ ॲፂ 2009 ѐĮࢍΊįᇴፂពϯĂՏ͗πӮ่ٙࡗ 79.4 ༱̮ćҭ 2009 ѐĮछ लќ͚አߤಡӘį۞ᇴፂពϯĂՏ͗πӮٙࡗ 112.8 ༱̮ĞπӮՏ͗ 3.34 ˠğć ̚රϔ઼ྤੈࢍშ৭ϺពϯĂՏ͗πӮΞ͚੨ٙࡗ 88.7 ༱̮ĞͽՏ͗ 3.34 ˠೱ ზğĄૄѩĂტٙඁϦಡྤफ़̝͗ٙ၁ઐҲĄ
82
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ᨨ Чᙷݭٙͧྵ ܑ 3 ᄃܑ 4 Еϯ 2009 ѐछࢍಏҜტЪٙᗝ̚۞ᓟྤٙă۵Ӏٙ ăӀि̝ٙ၆ܛᗝăЧีٙд̙Т̶Ҝٕ৺۞ͧࢦăЧีٙ Κٙᓁᗝ۞ͧࢦඈᇴፂĄϤܑ 3 ពϯĂдIJٙඁڱijௐ 14 ୧ఢ۞ؠ 10 ̚රϔ઼ֽٙ̚ĂᓟྤٙΚБొٙ۞ͧࢦࠎ 74.91%Ă˜ᛳ ćѨߏ۵ӀٙͧࢦĂࠎ 10.80%ćГѨߏӀिٙͧࢦĂࠎ 6.07%ć ѩˬ۰Ъࢍ྿Бొٙ۞ 91.78%ĄϤܑ 3 ۞①ΞۢĂௐ˘ᄃௐ˟̶Ҝ ᓟྤٙΚྍีٙͧࢦπӮࠎ 2.01%Ğ=(0.86%+3.16%)Ɵ2ğĂ҃ௐ˝ ᄃௐȈ̶Ҝ۞ѩ˘ͧࢦ྿ 23.87%Ğ=(17.14%+30.60%)Ɵ2ğĂࡗࠎௐ˘ ᄃ ௐ ˟ ̶ Ҝ ۞ 12 ࢺ ć ② ព ϯ ௐ ˝ ᄃ ௐ Ȉ ̶ Ҝ ۞ ۵ Ӏ ٙ π Ӯ ͧ ࢦ Ğ37.94% =(10.81% +65.07%)Ɵ2ğࡗߏௐ˘ᄃௐ˟̶ҜπӮĞ1.77%=(1.89% +1.65%)Ɵ2ğ۞ 21 ࢺć③ពϯௐ˝ᄃௐȈ̶Ҝ۞ӀिٙπӮͧࢦ Ğ21.60%ğࡗߏௐ˘ᄃௐ˟̶ҜĞ3.39%ğ۞ 6 ࢺĄϤѩඈٙͧࢦ۞̶ ҶଐԛΞۢĂ۵ӀٙߏӔޘซ۞̶੨ĂᓟྤٙரྵπĂ҃Ӏ िٙՀࠎπĂѩᑕߏൺഇைדଳ̶ᗓኝඁٙĂࡶѩЯ৵ৼˢĂ Ӏि̶ٙ੨۞ะ̚ޘᑕົГֱĄ ܑ 3ā2009 ѐࢋٙᙷҾдٙȈ̶Ҝ̝ͧࢦ ᓟྤٙ① ۵Ӏٙ② Ӏिٙ③ ٙȈ̶ Κٙ Κٙ Κٙ ҜāāҾ ܛᗝ(༱̮) ͧࢦ(%) ܛᗝ(༱̮) ͧࢦ(%) ܛᗝ(༱̮) ͧࢦ(%) ᓁᗝ(%) ᓁᗝ(%) ᓁᗝ(%) ௐ˘̶Ҝ
2,723,737
0.86
50.87
869,003
1.89
16.23
808,676
3.14
15.10
ௐ˟̶Ҝ
10,062,891
3.16
78.40
755,698
1.65
5.89
940,288
3.65
7.33
ௐˬ̶Ҝ
14,341,044
4.51
82.64
769,162
1.68
4.43
1,101,378
4.27
6.35
ௐα̶Ҝ
18,086,034
5.68
83.31
913,600
1.99
4.21
1,363,171
5.29
6.28
ௐ̶̣Ҝ
22,081,490
6.94
83.32
1,118,411
2.44
4.22
1,706,454
6.62
6.44
ௐ̶̱Ҝ
26,439,302
8.31
82.33
1,486,382
3.24
4.63
2,219,761
8.61
6.91
ௐ˛̶Ҝ
32,020,499
10.06
80.93
2,121,096
4.63
5.36
2,887,256
11.20
7.30
ௐˣ̶Ҝ
40,546,709
12.74
80.37
3,030,754
6.61
6.01
3,616,720
14.03
7.17
ௐ˝̶Ҝ
54,551,116
17.14
79.70
4,956,968
10.81
7.24
4,190,765
16.25
6.12
ௐȈ̶Ҝ
97,373,969
30.60
64.71
29,840,440
65.07
19.83
6,947,666
26.95
4.62
Ъāāࢍ 318,226,791 100.00
74.91
45,861,514
100.00
10.80
25,782,135
100.00
6.07
ྤफ़ֽĈТܑ 1
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
83
ܑ 4 ߏኝඁ৺̶ᙷ۞ˬࢋٙܛᗝᄃ࠹ᙯͧࢦćϤ①Ξ࠻ ኝඁ৺д 109 ༱̮ͽ̰۞छलĞΚБొϦಡ͗ᇴ۞ 9.3 јͽ˯ğĂ ᓟྤٙΚЧྍ৺̝ٙᓁᗝͧࢦҌ͌д 77% ͽ˯Ăѩរᙋ̚Ҳٙ छल̝ٙᙷͽߏݭᓟྤٙࠎĂͷдಶљᘳ˭ޘטĂјࠎඁચ፟ᙯ ·̶ೠ೪۞၆෪Ą③ពϯӀिٙΚछलБొ̝ٙĶͧࢦķĂኝඁ৺ д 109 ༱̮ͽ̰̝̚Ҳٙछलࠎ 82.19%Ğ30.46%31.61%20.12%ğĂ ѩ˘ͧࢦ࠹၆ྵٙछल̝ͧࢦ˵ధкĞѩЯкࠎଳ̶ᗓኝඁٙ ğĄ②ពϯኝඁ৺Ҝ ٺ1,000 ༱̮ͽ˯۞छलĂ۵Ӏٙ۞ͧࢦ ྿ 23.19%Ăҭѩඈछल۞͗ᇴࡗ่ࠎБొ͗ᇴ۞ 0.11%ćܑ 3 ۞② ˵ពϯ۵Ӏٙ۞ 65.07% ߏϤௐȈ̶ҜछलٙጾѣćፂѩĂ۵Ӏٙቁ ၁ߏะ̚ٺٙลᆸĄ҃дᄂ៉ଳඁЪ˘ԆБనზљ˭טٯĂ۵Ӏٙ ֳѣ̳Φล߱̏ᘳᒉٙඁ۞БొඁᗝљٯĞtax creditğĂѩ࠹၆ٺᓟྤ ٙăӀि̶่ٙҾֳѣ 10 ༱ 4,000 ̮ă27 ༱̮۞ࢨᗝٙഴੵ Ğincome deductionğĂ۵Ӏٙ۞১ඁഴҺޞ࿃ځពᐹٺӀिٙĂՀᐹٺ ᓟྤٙĄ ܑ 4ā2009 ѐࢋٙᙷҾдኝඁ৺̝ͧࢦ ᓟྤٙ① ۵Ӏٙ② Ӏिٙ③ ኝඁ৺ ৼඁಏ Ҝͧࢦ ܛāāᗝ ͧāࢦ Κٙ ܛāāᗝ ͧāࢦ Κٙ ܛāāᗝ ͧāࢦ Κٙ ᓁāᗝ ᓁāᗝ ᓁāᗝ (%) (༱̮) (༱̮) (%) (%) (༱̮) (%) (%) (༱̮) (%) (%) 0
41.53 61,018,552
19.17
77.54
4,062,532
8.86
5.16
7,853,726
30.46
9.98
0-41
38.33 111,157,386
34.93
83.02
6,663,432
14.53
4.98
8,149,433
31.61
6.09
41-109
13.74 76,610,772
24.07
79.26
7,690,209
16.77
7.96
5,187,893
20.12
5.37
109-218
4.46 39,818,571
12.51
72.77
6,750,641
14.72
12.34
2,676,470
10.38
4.89
218-409
1.38 17,623,042
5.54
63.39
5,186,366
11.31
18.65
1,158,607
4.49
4.17
409-500
0.19
3,052,755
0.96
55.91
1,363,025
2.97
24.96
190,377
0.74
3.49
500-1000
0.26
5,111,816
1.61
47.54
3,509,098
7.65
32.63
317,924
1.23
2.96
1000 ͽ˯
0.11
3,833,898
1.20
22.79
10,636,212
23.19
63.22
247,705
0.96
1.47
Ъāāࢍ 100.00 318,226,791 100.00
74.91
45,861,514 100.00
10.80
25,782,135 100.00
6.07
ྤफ़ֽĈТܑ 1
ტЪ֏̝ĂдIJٙඁڱijٙˬͧࢦ۞̚රϔ઼ֽٙ̚Ă ᓟྤᄃӀिٙ۞̶੨ଐԛإᛳЪநĂҭᛳྤώّٙኳ۞۵Ӏٙߏ
84
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
࠹༊ซг̶੨ٺٙลᆸĞѐྤ۞ޘफ़Ϻពϯѣ࠹Ҭ̝ඕڍć ણ֍ੑ߆ొੑ߆ྤੈ͕̚Ğ2001-2010ğğćѩĂٙ۰ጾѣܧᓟྤٙ ۞ͧࢦځពٺᓟྤٙ۞ͧࢦĂ҃னҖඁڱ၆ྤ۞ώٙĞּт ۵ைϹٽٙăঔγֽٙăൺഇைדӀिٙğ૱ѣҺඁٕᅅඁ۞ఢ ؠĄЯѩĂፋវ҃֏Ăጾѣྵкܧᓟྤٙ۞ٙ۰Ăֳٙѣ۞১ඁ ᐹ̙͌ٺҲٙ۰ć҃ᓟྤٙͧࢦྵ۞̚ҲٙลᆸĂਕֳѣ ۞ഴҺ҃ͅѣࢨĂ̏ځព࿁ͅ১ඁ̳πϒཌྷࣧĄ
ˬăҺඁᗝᄃљੵᗝᑭෛ ᄂ៉ტٙඁטљੵᗝᄃҺඁᗝ̝నࢍĂЯᆶߤăેҖඈӧᙱĂ˵хд ̙̳π۞યᗟĄּтĂᇆᜩкᇴˠ۞ᓟྤপҾљੵᗝăണᅪপҾљੵᗝă ᐼᄊԸྤপҾљੵᗝăିֈጯপҾљੵᗝඈĂࢎטϫ۞ࣧώѣЪந ഴᅅˠϔፉͽ၁னณਕኝᇈ۞࡚ຍĂҭॲፂĮࢍΊį۞ᇴፂពϯĂ ˯Чљੵᗝఢ۞ؠዋϡଐԛĂݒхдĶٙດĂљੵᗝດкķ۞̙ ̳πĶซֳϡķன෪Ăљੵᗝ۞҃ͅࢎטЯેҖ̙༊ĂԛјЪڱᔖඁ۞ გĂֹ߆ඉ۞ଯҖڱ၁ன̳πϒཌྷ۞Ӏ઼छĞችࡻ͛Ă2013ğĄ វ֏̝ĂϤ 2009ĮࢍΊįពϯдٙȈ̶Ҝ̚ĂҺඁᗝăᓟ ྤপҾљੵᗝ۞၁ᅫљੵܛᗝĞણ֍ܑ 5 ۞②ă③ğĂ۰Ӯߏಱѣ۞ ௐȈ̶Ҝࡗߏళ۞ௐ˘̶Ҝ۞ 3Ƃ4 ࢺĞҺඁᗝ۞ௐȈ̶Ҝࠎ 16.35%ă ௐ˘̶Ҝࠎ 5.81%ĂᓟྤপҾљੵᗝ۞ௐȈ̶Ҝࠎ 14.29%ăௐ˘̶Ҝࠎ 3.45%ğćಶҺඁᗝ֏Ăߏ̈̂ՙٺؠϦಡछलјࣶ۞ˠᇴĂҭ②۞ ܛᗝᄃͧࢦځߏݒពᐌٙ۞ᆧΐ҃ᅍᆧĂѩᄃ၁ᅫଐ۞ڶछलˠᇴĞ֭ ܧᄃٙјϒ࠹ᙯğѣ̙ٙТĂពனٙछल۞ቁхдӀϡˠҺඁᗝ ֽഴᅅඁ̝ଐԛĄಶᓟྤপҾљੵᗝ֏Ă③ĶΚᓟྤͧࢦķពϯĂௐ Ȉ̶ҜͧࢦĞ9.27%ğࡗ่ߏௐ˘̶ҜͧࢦĞ79.93%ğ۞ 1Ɵ8.6Ăҭᓟ ྤপҾљੵᗝ۞ܛᗝߏݒௐ˘̶Ҝ۞ 4.1 ࢺĂ߇Ϻѣੜ۞̙̳πன෪Ą Г۰Ă④ᐼᄊԸྤপҾљੵᗝ̝၁ᅫљੵܛᗝĂௐȈ̶Ҝߏௐ˘̶Ҝ۞ 6.2 ࢺć⑤ണᅪপҾљੵᗝ̝၁ᅫљੵܛᗝĂௐȈ̶Ҝࡗߏௐ˘̶Ҝ۞ 9.8 ࢺć⑥ିֈጯপҾљੵᗝ̝၁ᅫљੵܛᗝĂௐȈ̶ҜՀߏௐ˘̶ Ҝ۞ 12.2 ࢺĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
85
ܑ 5ā2009 ѐࢋљੵᗝдٙȈ̶Ҝ̶̝ژ ٙȈ̶
ᓁљੵᗝ ①
Һ ඁ ᗝ ②
ᓟ ྤ љ ੵ ᗝ ③
ᐼᄊԸྤљੵᗝ ④
ണᅪљੵᗝ ⑤
ିֈጯљੵᗝ ⑥
ҜāāҾ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ Κᓟྤ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ (Ѻ༱̮) (%) (Ѻ༱̮) (%) (Ѻ༱̮) (%) ͧࢦ(%) (Ѻ༱̮) (%) (Ѻ༱̮) (%) (Ѻ༱̮) (%) ௐ˘̶Ҝ
159,034
5.51
74,751
5.81
21,771
3.45 79.93
8,027
3.95
1,167
2.24
327
2.27
ௐ˟̶Ҝ
185,484
6.42
74,822
5.82
47,976
7.60 47.68
9,312
4.58
1,588
3.05
311
2.16
ௐˬ̶Ҝ
205,168
7.11
86,503
6.72
52,559
8.32 36.65
10,453
5.15
2,416
4.63
383
2.65
ௐα̶Ҝ
226,029
7.83
98,277
7.64
56,402
8.93 31.19
12,049
5.93
3,237
6.21
513
3.55
ௐ̶̣Ҝ
250,139
8.66
110,682
8.60
61,079
9.67 27.66
14,191
6.99
4,010
7.69
722
5.00
ௐ̶̱Ҝ
278,744
9.65
125,391
9.75
66,024 10.46 24.97
17,506
8.62
4,890
9.38
1,080
7.48
ௐ˛̶Ҝ
317,370 10.99
145,414 11.30
72,573 11.49 22.66
22,055 10.86
5,993
11.49
1,653
11.45
ௐˣ̶Ҝ
362,734 12.56
169,750 13.19
77,954 12.34 19.23
26,663 13.12
7,871
15.10
2,298
15.92
ௐ˝̶Ҝ
410,908 14.23
190,763 14.83
84,942 13.45 15.57
33,141 16.31
9,568
18.35
3,165
21.92
ௐȈ̶Ҝ
491,690 17.03
210,358 16.35
90,229 14.29
49,760 24.49 11,397
21.86
3,983
27.59
9.27
Ъāāࢍ 2,887,299 100.00 1,286,710 100.00 631,509 100.00 19.84 203,156 100.00 52,136 100.00
14,437 100.00
ྤफ़ֽĈТܑ 1
˯̙Ъநࢺᇴ۞љੵଐԛĂдܑ 6 ֶኝඁ৺̶ᙷֽӔனົՀځ ពĄͽ③ᓟྤপҾљੵᗝࠎּĂٙஐᗝҲ ٺ41 ༱̮۞ลᆸĂѩљੵ ᗝΚБొљੵᗝ۞ͧࢦࠎ 74.98%Ğ39.25% 35.73%ğĂ҃छ͗ᇴΚБ ొϦಡ͗ᇴ۞ 79.86%Ğ=41.53%38.33%ğĂՏ͗π Ӯ љഴͧதࠎ 0.94 Ħ≒74.98%Ɵ79.86%ħć 16 ҭٙஐᗝ ٺ500 ༱̮۞ลᆸĂѩ˘љੵᗝ۞ ͧࢦࠎ 0.46%Ğ0.33%0.13%ğ Ă҃छ͗ᇴ่Κ 0.37%Ğ0.26%0.11%ğĂ Տ͗πӮљഴͧதࠎ 1.24Ħ≒0.46%Ɵ0.37%ħćͧ࠹၆Ξ࠻ٙ۰ ֳ࠹צ၆ྵк۞љੵӀৈĂቁ၁ѣ࿁১ඁ۞̳ۡݬπّĄѩγĂΚᓁљੵ ᗝͧࢦ̝Һඁᗝ۞љੵଐԛĞણ֍②ğĂϺѣтТᓟྤপҾљੵᗝ ۞̙̳πன෪ĞٙஐᗝҲ ٺ41 ༱̮۞Տ͗πӮљഴͧதࠎ 0.93Ăٙ ஐᗝ ٺ500 ༱̮۞ࠎ 1.41ğ Ą҃ଐڶᚑࢦ۰ࠎᐼᄊԸྤљੵᗝĞણ ֍④ğĂ࠹Тͧ۞˯ٺ၆͞ёĂಱ۰ֳѣ۞љੵӀৈĞ3.32ğࡗࠎ 16
ѩ˘ĶπӮљഴͧதķ࠹༊ٺĶߙ˘৺̰ķπӮ˘ֳ͗ٙѣ۞ΞљੵܛᗝĂΚĶБ ొٙѣ৺ķπӮ˘ֳ͗ٙѣ۞Ξљੵܛᗝ̝࠹၆ͧࣃćЯѩࡶߙछ̝͗ѩ˘ͧதࣃ ̂ ٺ1Ăܑϯֳٙѣ۞ٙљഴӀৈٺБొछ͗۞πӮᇴĄ
86
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
۰Ğ0.81ğ۞ 4.1 ࢺĄ⑤ണᅪљੵᗝᄃ⑥ିֈጯপҾљੵᗝТᇹ˵ ౌѣт˯̝љੵᗝӀৈӔซֳϡ۞̙̳πன෪Ğ̶Ҿࠎ 1.8 ࢺă2.9 ࢺğĄ ܑ 6ā2009 ѐ ࢋ љ ੵ ᗝ д ኝ ඁ ৺ ̶̝ژ ኝඁ৺
ᓁљੵᗝ①
Һඁᗝ②
ᓟྤљੵᗝ③
ৼඁಏҜ ͧāāࢦ (%)
ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
ܛāᗝ (Ѻ༱̮)
0
41.53
1,103,083
38.20
513,721
39.93
225,615
35.73
36.97
0-41
38.33
1,012,001
35.05
443,283
34.45
247,895
39.25
22.30
(༱̮)
ͧāࢦ ܛāᗝ ͧāࢦ Κᓟྤͧ ࢦ(%) (%) (Ѻ༱̮) (%)
41-109
13.74
479,487
16.61
211,008
16.40
104,313
16.52
13.62
109-218
4.46
191,515
6.63
81,658
6.35
37,669
5.96
9.46
218-409
1.38
66,704
2.31
26,723
2.08
11,589
1.84
6.58
409-500
0.19
9,737
0.34
3,646
0.28
1,504
0.24
4.93
500-1000
0.26
14,499
0.50
4,883
0.38
2,087
0.33
4.08
1000 ͽ˯
0.11
10,273
0.36
1,789
0.14
836
0.13
2.18
Ъāāࢍ
100.00
2,887,299
100.00
1,286,710
100.00
631,509 100.00
19.84
ኝඁ৺
ৼඁಏҜ ͧāāࢦ (%)
(༱̮)
ᐼᄊԸྤљੵᗝ④ ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
ണᅪљੵᗝ⑤ ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
ିֈጯљੵᗝ⑥ ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
0
41.53
69,154
34.04
21,202
40.67
4,606
31.91
0-41
38.33
63,032
31.03
16,780
32.18
4,447
30.80
41-109
13.74
40,111
19.74
8,737
16.76
3,160
21.89
109-218
4.46
19,684
9.69
3,662
7.02
1,518
10.52
218-409
1.38
7,565
3.72
1,264
2.42
514
3.56
409-500
0.19
1,128
0.56
175
0.34
70
0.48
500-1000
0.26
1,677
0.83
240
0.46
91
0.63
1000 ͽ˯
0.11
804
0.40
76
0.15
30
0.21
Ъāāࢍ
100.00
203,156
100.00
52,136
100.00
14,437
100.00
ྤफ़ֽĈТܑ 1
ტЪ֏̝ĂϤܑ 5ăܑ 6 ٙពϯ۞ᓁљੵᗝᄃαপҾљੵᗝ̈́Һඁ ᗝౌߏᐌٙͪ۞˯̿҃ు႙ᆧΐĞѐྤ۞ޘफ़Ϻពϯѣ࠹Ҭன ෪ğĂᔵдඁטనࢍ˯ѣ߆ඉϫ۞Ăҭ̙Ӏٺඁ۞̳π̶੨ć༊ ˵к͌ͅᑕٙลᆸѣਕ˧࿅ЧგĞּтࣄˠᐝٕᔉ෴ണᅪ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
87
ᙋځඈğֽఢᔖྵซඁத۞ዋϡĂтѩົֹҺඁᗝᄃЧљੵᗝ̝ఢ ҃ͅؠЯેҖ̙ᚑ҃ౄјඁ̶੨ೋ̼ன෪ĄѩĂొ̶љੵᗝӔன̙Ъ ந۞̶οன෪Ă၁ѣஎˢᑭ۞υࢋćГ۰ĂҺඁᗝăљੵᗝଳٙഴੵ ۞͞ё೩ֻĂ၆ዋϡᙝᅫඁத۞ٙ۰҃֏Ăѣ۞̂ޝഴඁӀৈĂய Ϡఢᔖඁ۞ᄵЯćЯѩඁטԼࢭ̈́አፋυืຕࢦࠎ̝Ą˭ͽ༼၁ᅫ ಡඁϓវྤफ़ሀᑢᑭរЧีԼࢭ͞९Ą
ણăࡁտనࢍᄃྤफ़ந ώ͛۞ࡁտՎូߏАॲፂ݈༼ٙԼࢭ݈ 2009 ѐĮࢍΊį۞̶ ژඕڍĂஎˢᒢྋᖞѣඁ۞טεĂ֭ᑭෛЧีԼࢭନ߉ΞਕயϠ۞ᇆᜩ ड़ڍćޢГͽາԼ ۞ޢט2011 ѐಡඁྤफ़ซҖሀᑢྏზĂͽᑭរԼ ࢭ۞јड़ĄЯѩĂώ༼Аᄲځᄂ៉ ٺ2009 ѐغซҖٙඁטតࢭĂ߆ع ٙଳҖ̝ЧีԼࢭନ߉Ăͽ̈́ώ͛ҋҖఢထ̝Լࢭନ߉ඈ̰टćޢГტ Ъѩඈ࣎Ҿ۞ಏีԼࢭନ߉Ăລ੨Ъјፋइ۞Լࢭ͞९Ăͽүࠎώ͛ซ Җ၁ᙋሀᑢ۞ଣ၆෪ćޢᄲځ၁ᙋྤफ़۞நĄ
˘ă࣎ҾԼࢭନ߉̶ژ ԧ઼ ٺ2009 ѐܳغய୧ּب႕ٙซҖ۞ٙඁטԼࢭĂ̰टΞ̶ј ᒉٙඁᄃტٙඁ̶ొ̂Ă̏̚జ߆;عኜ၁Җ۞Լࢭନ߉Ăࠎώ͛ ၁ᙋ̶ژٙࢋଣ۞ᗟćѩγĂώ͛˵ҋҖఢထΞҖ۞Լࢭନ߉Ăүࠎ ͧ၆߆عԼࢭନ߉࠹၆ᐹКֶ̝ፂĄͽ˭ᖎѩඈԼࢭନ߉۞̰टᄃΞਕ ̝ᇆᜩड़ڍĄ ࢵАдᒉٙඁԼࢭొ̶Ăώ͛၁ᙋᑭរ۞ࠎ߆;̏عኜ၁Җ̝ନ߉Ĉ (1) ܳய୧ּ১ඁഴҺБࢬפঐĞ่ܲࡁտ൴ण̝ረᐽğă(2) ᒉٙඁአ ፋࠎಏ˘ඁத 17%ćϺӈώ͛д၁ᙋ̶ژॡĂෛѩନ߉ࠎග۞ؠԼࢭ݈ ೩Ąซ֏̝ĂᒉӀְຽБࢬኝᇈҲඁதĂΞࢫҲ၆ξಞϹٽҖࠎ۞Ԯѡ ޘĂซ҃೩གྷᑻड़தćҭአࢫᒉٙඁඁத 8 ࣎Ѻ̶ᕇົயϠᗝඁќຫ εĄҌܳٺய୧ּ১ඁഴҺ̝פঐĂಶ̳πࢬ֏Ăѣӄົۤٺඁ̶੨ ۞̳π̼Ă҃߆۞عඁќ˵Ξ಼̂ᆧΐćಶड़தࢬ֏ĂΞֹЋຽдξಞᚮ
88
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ۋՀᔌ̳πĂ೩̿ፋវயຽ۞ड़தĄ ѣᙯტٙඁ۞Լࢭొ̶Ăώ͛၁ᙋଣ۞Լࢭନ߉Β߁߆;̏عኜ၁ Җͽ̈́ώ͛ҋҖఢထඈݭᙷ̂Ăࢋ̰टѣαĈ(1) ტٙඁᙝᅫඁ தొ̶̟ͽࢫҲĂԺٕඁத̙үЇңአࢫć(2) ೩ᓟྤăണᅪপҾљੵ ᗝᄃିֈጯপҾљੵᗝć(3) አᇾљੵᗝĈ(4) ۵Ӏ̝ٙኝᇈჯ ϫ݈۞ԆБనზљטٯĂԺٕԼࠎ 1/2 నზљٯĂٕ۵Ӏٙග̟ 27 ༱̮۞ٙഴੵĞӈᄃӀिٙ۞ഴҺ͞ё࠹ТğĄ̚ტٙඁᙝᅫඁத ̙үЇңአࢫ̈́Լត۵Ӏٙኝᇈ͞ёࠎώ͛ҋҖఢထ۞ନ߉Ăѩ˜Я݈ ܑ͛ 1ăܑ 2 ۞̶ۢ̏ژĂࣧѣซඁத۞ኝᇈ၆ඁ̶੨ѣ˘۞ؠϒࢬ ड़ڍĂЯ̙҃үЇңአࢫᑕߏࣃᑭෛ۞ĄГ۰Ăܑ݈͛ 3ăܑ 4 ۞̶ژ ϺۢĂᄂ៉۞۵Ӏٙ૱ځព۞ะ̚ٺٙछलĂͷֳѣྵᐹ۞১ඁഴ Һޞ࿃ĂЯ҃Լត۵Ӏኝᇈ͞ё˵ߏࣃᑭෛ۞ԼࢭఢထĄ 17 ͽ˭ᄲځѩ ඈტٙඁԼࢭఢထ̝̰टĄ
ᨧ ტٙඁඁத۞አࢫٕ̙አፋ ѩี̰टΒ߁ტٙඁ 5 ࣎৺۞ᙝᅫඁதአࢫࠎ 5%ă12%ă20%ă 30%ă40%Ăͽ̈́Ğώ͛ఢထğᙝᅫඁத̙үአፋĄ ტٙඁአࢫᙝᅫඁத۞Լࢭନ߉ĂТॡ၆̳ۡݬπᄃͪπ̳πயϠ ᇆᜩćໄர҃֏Ăࡶტٙඁ۞̣৺ඁத่አࢫ݈ˬ৺ࠎ 5%ă12%ă20% Ğޢ৺۞ 30%ă40% ჯ̙តğ Ă࠹၆ֹҲٙลᆸΞֳצഴඁӀৈĂ ٙลᆸྵצڱৈĂ߇ᑕ၆छࢍඁ۞̳π̶੨ѣϒࢬड़ڍĄҭଂ݈ ܑ͛ 1ăܑ 2 ̏ۢĂዋϡტٙඁࣧ 21% ᙝᅫඁதĞٙஐᗝ࿅ 109 ༱̮ğ ۰Ă̏ᛳٙ۞ௐȈ̶ҜछलĂЯѩአࢫ݈ˬ৺ඁத۞̳πّड़̪ڍѣ ޞᑭෛć˵Я҃ჯᙝᅫඁத̙үЇңአፋĂјࠎώ͛ఢထ۞Լࢭନ߉̝ ˘Ăᖣͽүࠎͧ၆߆عአࢫᙝᅫඁதନ߉۞࠹၆ᐹКĄ
17
ॲፂ઼ᅫඁྤטफ़ពϯĂ၁߉ඁЪ˘ԆБనზљ઼۞טٯछ̏ځពഴ͌ćּтĂҌ 2013 ѐĂ34 ઼ OECD ј઼ࣶ̚Ă่ѣ፫߷ăΐो̂ăംӀăግҘ࣯ă৸Ҙᜋඈ઼̣ ଳҖԆБనზљטٯĞ2000 ѐѣ 9 ઼࣎छğć҃ ܧOECD ઼̚Ăϫ่݈ѣ ҅ăᄂ៉ଳҖԆБనზљטٯĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
89
ᨨ አፋЧљੵᗝ ѩีአፋ̰टΒ߁ĈአᓟྤপҾљੵᗝՏ̍ү۰ 2.6 ༱̮ĞϤ 7.8 ༱̮ᆧҌ 10.4 ༱̮ğćአണᅪপҾљੵᗝՏˠ 2.7 ༱̮ĞϤ 7.7 ༱̮ᆧҌ 10.4 ༱̮ğćአᇾљੵᗝಏ֗۰ 3 ༱̮ă͈؍Ъ׀۰ 6 ༱ ̮Ğಏ֗۰Ϥ 4.6 ༱̮ᆧҌ 7.6 ༱̮ă͈؍Ъ׀۰Ϥ 9.2 ༱̮ᆧҌ 15.2 ༱ ̮ğćିֈጯপҾљੵᗝϤՏ͗ 2.5 ༱̮አፋࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮Ą 18 ಶۡᛇ˯֏ĂአᓟྤপҾљੵᗝăണᅪপҾљੵᗝăିֈጯপҾ љੵᗝඈĞͽ˭̶ҾᖎჍᓟљăണљăିљğĂѣᜪ̚Ҳٙลᆸ۞ ࡚ຍĄҭЯԧ઼ტٙඁ۞ЧপҾљੵᗝౌߏଳٙഴੵ۞͞ёĂ҃ܧଳ ඁᗝљ͞ٯёĂЯѩአѩඈপҾљੵᗝᔵΞֹ̚ҲٙछलצৈĂҭ ѣᓟྤٙăണᅪछᛳă̄̃ಶ̂ጯ۞ٙลᆸĂТᇹϺΞֳצѩඈ ১ඁഴҺ۞ӀৈĂࠤҌЯტٙඁߏଳซඁதኝᇈĂ࠹Т۞পҾљੵᗝ ֹٙ۰ѣྵ̂۞ഴඁ၁ৈćͷࡶٙ۰གྷ૱࿅Чგֽᒔפ љੵᗝ۞ଐԛ҂ᇋд̰Ăྍඈљੵᗝአυֹؠඁ̶੨̝̳πّՀԛ ೋ̼ćܑ݈͛ 5ăܑ 6 ۞̶˵ژពϯѩඈљੵᗝົயϠඁ̙̳π۞ன෪Ă ࣃώ͛ซ˘Վ࿅Б઼ಡඁϓវྤफ़၁ᙋྏზ̝ĄҌٺአᇾљੵᗝ Ğͽ˭ᖎჍᇾљğ۞Լࢭନ߉ĂЯࠎ̂кᇴٙ۰ߏଳЕᓝљੵᗝֽࢍ ზᑕඁٙĂ߇ྵזצֳڱᇾљአ۞ഴඁӀৈĂٙͽѩନ߉၆ඁ̶ ੨ᑕѣԼචड़ڍĂώ͛༼˘ޢٺซҖሀᑢྏზෞҤĄ
ᨩ Լត۵Ӏٙኝᇈ͞ё ѩีតࢭੵ۵Ӏٙჯߊѣ۞నზљڱٯγĂώ͛Ωఢထѣ 1/2 న ზљٯᄃ۵Ӏٙග̟ 27 ༱̮ٙഴੵඈĄ 18
2009 ѐኬԼົ೩ტٙඁԼࢭ͞९֭གྷҖ߆ੰ఼࿅̝࠹ᙯљੵᗝ۞አፋܛᗝࣧώ ࠎĈᓟྤপҾљੵᗝՏ̍ү۰ 10 ༱̮ĞϺӈ่ᆧΐ 2.2 ༱̮ğăണᅪপҾљੵᗝ Տˠ 10 ༱̮ĞϺӈ่ᆧΐ 2.3 ༱̮ğăᇾљੵᗝಏ֗۰ 7.3 ༱̮ă͈؍Ъ׀۰ 14.6 ༱̮ĞϺӈಏ֗۰่ᆧΐ 2.7 ༱̮ă͈؍Ъ׀۰่ᆧΐ 5.4 ༱̮ğĂҭҌ 2010 ѐ၁ᅫ ଯҖԼࢭॡ̝࠹ᙯљੵᗝ۞ܛᗝĂ̏Яۏᆊតજ҃Гአፋт͛ٙ̚ϯ۞ܛᗝĄ
90
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
Ϥ݈͛۞ܑ 3ăܑ 4 ̏ۢĂጾѣ۵Ӏٙ۰̂кᇴӈࠎٙछ लĂ߇۵Ӏٙࡶჯߊѣ۞ԆБనზљڱٯĂٙछलځពᒔྵ ̂۞ഴඁӀৈĂЯ̙҃Ӏٺඁ̳π̶੨ĄΩγĂࡶ۵ӀԼଳ 1/2 నზљ ڱٯĂѩᔵֹБొѣ۵Ӏ̝ٙछल۞ΞљٯඁᗝഴΗĂҭଂљ۞ٯ၆ ඁᗝ҃֏Ă۵Ӏٙ۰̝Ξљٯඁᗝ۞ഴ͌ᇴ˘ٺ̂ؠҲ۵Ӏٙ۰ ۞ĂЯѩ 1/2 నზљڱٯѣӄٺඁ۞̳π̶੨ĄҭଂՀ᎕ໂ۞ۤົϒ ཌྷ҃֏ĂଳඈּͧĞ1/2ğഴ͌ٙѣछल۞۵ӀΞљٯඁᗝĂ̪ڱѣ ड़ഴቤ̶ٙ੨۞ೋ̼ன෪ćѩ˜Яࠎᄂ៉۞۵Ӏٙޘะ̚ٺಱѣ ลᆸĂӈֹߏ۵Ӏ 1/2 నზљٯĂ۵Ӏٙ۰۞ഴඁӀৈ̪࠹༊۞ᘀ ̂ĄޢĂࡶଳҖ۵Ӏٙග̟ᄃᐼᄊԸྤপҾљੵᗝ࠹Т۞ 27 ༱ ̮ٙഴੵĂጾѣ۵Ӏ̝ٙѣछ͗۞ഴඁӀৈྵ˘ĂϺӈ۵Ӏٙ छल۞۵ӀΞљٯඁᗝ˵่ѣ 10.8 ༱̮Ğ27 ༱̮ 40%ğĂтѩ̙ ҭΞᆧΐ߆عඁќĂ၆̶ٙ੨۞Լච˵ᑕߏྵѣड़۞ćҭѩ̪ืซ˘Վ ྏზរᙋ̝Ă߇҃ώ͛д 2009 ѐඁԼ͞९γĂᆧЕѩඈԼࢭఢထĂ֭ٺ ༼˘ޢซҖሀᑢྏზෞҤ̝Ą
˟ă၁ᙋ͞९నؠᄃෞҤᇾ ᨧ ፋइԼࢭ͞९నؠ ώ͛၁ᙋ̰टੵ˞ሀᑢྏზ˯Чᒉٙඁᄃტٙඁ̝Ķ࣎ҾԼࢭନ ߉ķಏ၁߉۞ᙝᅫड़ڍγĂТॡ˵̙Т̝࣎ҾԼࢭନ߉ລ੨Ъјк ࣎ĶፋइԼࢭ͞९ķĂͽሀᑢෞҤፋវԼࢭ۞ड़ڍĄдЪ۞̰ट̚Ăώ ͛࣎ҾԼࢭନ߉̶јᙷĂϺӈࡶົۤྵВᙊͷ̏ ٺ2009 ѐϲڱ ఼࿅၁߉۰ĂЕࠎĶٙѣ͞९Вѣ۞ନ߉ķĞྎ֍ܑ 7 ۞˯ΗొğĂѩ Β߁Ĉ(1) ᒉٙඁԼࠎಏ˘ඁத 17%ĞϏ̶੨࠳ዶჯΐᇈᒉٙඁ 10%ğ ᄃܳய୧ּ১ඁഴҺפঐĞ่ܲࡁտ൴ण̝ረᐽğć(2) ტٙඁљੵᗝ۞ አፋĂΒ߁ᆧΐᓟљՏ̍ү۰ 2.6 ༱̮ăᆧΐണљՏണᅪ۰ 2.7 ༱̮ă ᆧΐᇾљಏ֗ 3 ༱̮ᄃ͈؍Ъ׀۰ 6 ༱̮ăአፋିљࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮Ą Ω˘ᙷ࣎ҾԼࢭନ߉˜ۤົВᙊྵऴٕϏࠎ߆عଳҖ҃ώ͛ҋҖఢထ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
91
۰ĂΒ߁ტٙඁ̝݈ˬ৺ᙝᅫඁதአࢫࠎ 5%ă12%ă20% ᄃ̙үአፋ Ğჯ 6%ă13%ă21%ğନ߉Ăͽ̈́አፋ۵Ӏٙኝᇈ͞ёĞჯ నზљٯԺٕԼଳ 1/2 నზљٯăග̟ 27 ༱̮ٙഴੵğˬନ߉ć ЯѩᓁࢍΞລ੨Ъ۞Լࢭ͞९ѣ̱Ğтܑ 7 ۞˭ΗొğĂ͞۞̚९ 1 Ҍ 2 ߏ۵ӀٙଳԆБనზљڱٯĂ͞९ 3 Ҍ 4 ߏଳ 1/2 నზљڱٯĂ ͞९ 5 Ҍ 6 ˜۵Ӏٙග̟ 27 ༱̮ٙഴੵĄΩγĂ2014 ѐ 5 ͡ϲ ఼ڱ࿅̝Ķੑ߆ઉБ͞९ķ̚Ăఢထາᆧΐტٙඁௐ̱৺ᙝᅫඁத 45%Ă ዋϡٺٙஐᗝ࿅ 1 ˼༱̮̝छ͗Ăͷ۵ӀٙԼଳ 1/2 నზљٯĂЯ ҃ώ͛Ϻఢထ͞९ 7 ͽ੨Ъរᙋ̝Ąώ͛Ωఢထ͞९ 8Ă۵ӀٙϤ 1/2 నზљٯԼࠎ 27 ༱̮ٙഴੵĂͽซ˘Վᑭෛ۵Ӏ̝ٙ১ඁந ၆ፋវඁ̶੨۞ࢦࢋّĄ ܑ 7āٙඁԼࢭሀᑢ͞९۞̰ट ٙѣ͞ ९Вѣ ۞ନ߉
ϥ. ᒉٙඁĈᒉٙඁԼࠎ 17% ಏ˘ඁதĞϏ̶੨࠳ዶჯΐᇈğăܳய୧ּ ഴҺפঐĞ่ܲࡁտ൴ण̝ረᐽğĄ ˙. ტٙඁĈᓟљᆧΐ 2.6 ༱̮ăണљᆧΐ 2.7 ༱̮ăିљՏҜ ಶ̂ ጯ̄̃ 2.5 ༱̮ăᇾљ࣎ˠᆧΐ 3 ༱̮ᄃ͈؍ᆧΐ 6 ༱̮Ą
͞९ 1ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% Ů۵ӀԆБ నზљٯ ͞९ 2ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁத̙አፋŮ۵ӀԆБనზљٯ ͞९ 3ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% Ů۵Ӏ 1/2 నზљٯ ͞९ 4ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁத̙አፋŮ۵Ӏ 1/2 నზљٯ ͞९ 5ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% Ů۵Ӏ 27 ༱̮ٙഴੵ ͞९ 6ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁத̙አፋŮ۵Ӏ 27 ༱̮ٙഴੵ ͞९ 7ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% ͷາᆧௐ ̱৺ඁத 45% Ů۵ Ӏ 1/2 నზљٯ ͞९ 8ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% ͷາᆧௐ ̱৺ඁத 45%Ů۵ Ӏ 27 ༱̮ٙഴੵ ྤफ़ֽĈώ͛ҋҖఢထ
ᨨ Լࢭᇆᜩ̝ྏზ ώ͛ሀᑢྏზ̶јᒉٙඁᄃტٙඁ̶ొĂྏზ࿅ߏԼࢭ۞ޢ
92
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
2011 ѐტٙඁᄃᒉٙඁϦಡྤफ़ԼԼࢭ݈ 2009 ѐ̝ඁڱఢؠĂࢦາࢍ ზЋຽăछ̝͗ඁᄃ߆عඁќඈ࠹ᙯᇴፂ̝តજଐԛĂүࠎᏊณԼࢭٙ யϠ۞ᇆᜩड़ڍĄྎ֏̝Ăᒉٙඁొ̶ࢋॲፂЧЋຽ۞ᒉٙඁϦಡᄃ८ ྤؠफ़ĂТॡࢍზᒉٙඁඁதࡶϏአࢫăܳய୧ּ১ඁഴҺࡶϏפঐඈ ีЯ৵Ăٙౄј۞ኝඁٙតજ۞ܛᗝĂтѩϺۢЋຽඁޢஐӀĞᄃᒉٙ ඁඁğ۞តજᗝćΩγĂᒉٙඁԼࢭมତ၆ტٙඁ̝छ͗ඁ۞ᇆᜩĂ ߏ݈۞ЧЋຽඁޢஐӀតજᗝΐᓁĂ֭నѩᆧΐ۞ඁޢஐӀᓁᗝ ѣ 30% ົͽ۵Ӏ̶੨͞ё൴ٸගՏ˘۵ڌछलĂ 19 ซ҃ࢍზछ͗Яѩ צᇆᜩ۞۵Ӏٙᄃ۵ӀΞљٯඁᗝĞТॡ˵ΞࢍზϏ̶੨۵Ӏ۞̳Φ࠳ ዶٙᅮΐᇈ 10% ᒉٙඁ۞ඁᗝğĂтѩܮΞෞҤᒉٙඁᄃܳய୧ּԼࢭ ၆Бវۤົ۞ඁ̶੨តજଐԛĄ Ω˘͞ࢬĂტٙඁ࠹ᙯԼࢭନ߉۞ሀᑢྏზߏͽ 2011 ѐЧϦಡ͗ტ ٙඁ८ྤؠफ़ĂԼϏԼࢭॡ۞ኝඁఢؠĞΒ߁̙አᓟљăണљăᇾљĂ ͽ̙̈́አፋඁதăିљğĂࢦາϦಡ˘ѨٙඁĂ֭ͽѩࠎĶૄᖂଐဩķ Ğbase lineğĂޢГЧีԼࢭନ߉̶ҾనؠдĶૄᖂଐဩķ˯Ăࢍზ छ͗ăЋຽ̝ٙඁᄃ߆عඁќඈᇴፂĂͽѩᄃĶૄᖂଐဩķ۞मᗝү ࠎᏊณԼࢭٙயϠ۞ᇆᜩड़ڍĄޢĂЪ׀ᒉٙඁᄃტٙඁԼࢭ݈۞ޢम ᗝĂܮΞྏზፋវٙඁטԼࢭ۞ᇆᜩड़ڍĄ 20 19
20
ώ͛Ӏϡ 2005 ѐҌ 2010 ѐᄂ៉າಡྤफ़ऱ 705 छ˯ξᕢ̳Φ۞ੑಡྤफ़Ăࢍ۵ Ӏ൴ٸத۞ඕڍពϯĂᄂ៉˯ξᕢ̳ΦπӮ۞۵Ӏ൴ٸΚඁޢஐӀ̝ͧࢦࡗࠎ 0.557 Ğࠎᇴிк۞˯ܧξᕢ̳Φ̝۵Ӏ൴ࢦͧٸᑕྵ˯ξᕢ̳ΦࠎҲğĄГ۰ĂϤ˭ٺЕ Я৵ĂᒉӀְຽ۞۵Ӏ֭ܧБొ൴ٸග઼̰ҋˠ۵ڌĈ(1) γ઼۵ڌᄃ߆ع፟ᙯă ିֈă̼͛ă̳ৈăຎච፟ᙯٕဥវĞ̙ዋϡඁЪ˘טĂ۵Ӏٙӣඁᗝ̙љٯğć (2) ̳Φֶڱ೩Е̝࠳ؠڱዶ̳᎕ᄃপҾ࠳ዶ̳᎕ć(3) Я࠳ᓪ̶̢ొٕٯੑચᄃඁચ ົࢍநमள̝ஐӀഴੵĄѩĂ҂ณѩඈЯ৵ޢޢĂώ͛ᄮࠎࡗ่ѣ 3 ј۞ᒉӀְ ຽඁޢஐӀົ൴ٸҌ઼̰ҋˠ۵ڌĞѩᄃॲፂੑ߆ొ 1998 ѐҌ 2005 ѐ۞ࢍྤफ़ Ҥზ۞ඕ࠹ڍТğĄ ͽĶૄᖂଐဩķࠎּĂྏზ࿅Ξ̶јˬ࣎ՎូĈ(1) ᒉٙඁొ̶Ĉͽ 2011 ѐᒉٙ ඁྤफ़ࢍ 2009 ѐඁڱఢؠĞӈᒉٙඁඁதϏአࢫăܳய୧ּ১ඁഴҺϏפঐğĂ ࢦາࢍზЧЋຽ۞ᒉٙඁᑕৼඁᗝĂѩᄃ 2011 ѐЧЋຽ၁ᅫ۞ᑕৼඁᗝ࠹ഴĂ Լࢭ۞ඁќតજᗝĂޢГΐᓁѩඁќតજᗝБ઼ᒉٙඁ۞ᓁតજᗝć(2) ᒉ ٙඁᇆᜩტٙඁొ̶ĈБ઼ᒉٙඁ۞ᓁតજᗝࢷ˯ 30% ޢĂГ 2011 ѐЧछ ͗ᒔ੨۵ӀΚБ઼ᓁ۵Ӏ̶ּ̝ͧᝊҌගЧछ͗ĂࢍზЧछ͗າ۞ٙஐᗝĞᄃ۵
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
93
ᨩ Լࢭ͞९ෞҤᇾ Լࢭ͞९ֹछ͗ٙԼតĂඁ̶੨˵யϠតજĂώ͛ෞҤ̳πّ۞ ᇾܼͽͧྵԼࢭ݈ ۞ޢGini ܼᇴࣃֽҿᕝćϺӈԼ݈טᄃԼ۞ޢט ඁޢٙĂٙ˟Ȉඈ̶ҜଵЕĂ 21 ࢍޢზ Gini ܼᇴࣃćࡶԼט ۞ޢGini ܼᇴࣃត̂ĂܑϯԼ۞ົֹۤטٙĞٕඁğ̶੨ೋ̼ć ̝ͅĂ̶ֹ੨ԼචĄώ͛Ω˘̳࣎πّᇾܼͽඁטซّ (TY) ֽෞ ҤĂؠཌྷࠎĈ
1 āāāāāāāTY ≡ N
N
Δ Y a ,i / Y a ,i
i 1
Δ Y b ,i / Y b ,i
Ă
ё̚۞ Ya,iăYb,i ̶Ҿࠎ̙Т̶ҜĞiğ̝ඁޢٙᄃඁ݈ٙĂ△Ya,iă△Yb,i ̶Ҿࠎ̙Т̶Ҝ̝ඁޢٙតજᗝᄃඁ݈ٙតજᗝćώ͛Аٙ˟Ȉ ̶ҜଵЕĂГࢍზЧ̶Ҝ̝ඁ݈ᄃඁޢٙ̈́၆ᑕ̝តજᗝ۞πӮᇴĂ ซ҃ზ TYć༊ TY 1Ğٕ 1Ăٕ 1ğॡĂඁߏטซ۞Ğٕੜ۞Ă ּٕͧ۞ğćЯѩĂࡶԼ ۞ޢטTY ត̈ĂܑϯԼࢭֹඁטតՀ̙̳ πĞۤົ۞ඁ̶੨ೋ̼ğ ć̝ͅĂֹඁטតՀ̳πĞGouveia and Strauss, 1994ğĄޢĂЧԼࢭ͞९ٙౄј߆عඁќ۞តજᇴĂ˵ߏώ͛ෞҤᐹ К۞҂ณЯ৵̝˘Ą
ˬă၁ᙋྤफ़ந ώ͛ซҖሀᑢྏზٙϡྤफ़Ăᒉٙඁొ̶ߏפҋੑ߆ొੑ߆ྤੈ͕̚ 2011 ѐᒉӀְຽ۞ᒉٙඁϦಡă८̝ؠຫৈܑăྤயๅܑඈ࠹ᙯಡܑ۞ ᇴፂĄტٙඁሀᑢྏზ۞ྤफ़˵ߏפҋੑ߆ྤੈ͕̚ 2011 ѐछ͗۞ტٙ ඁᇈќ८ྤؠफ़ᑫĄᒉٙඁϦಡ३࠹ᙯҜ̝ᇴፂĂࢋߏֹϡ PACT030
21
ӀΞљٯඁᗝğć(3) ტٙඁొ̶ĈͽЧछ͗າ۞ٙஐᗝĂ 2009 ѐඁڱఢؠĞӈ ტٙඁᓟљăିљăണљăᇾљăඁதăඁத৺ӮࠎϏአፋğĂࢦາࢍზЧछ͗۞ ტٙඁඁᗝĂѩᄃ 2011 ѐЧछ͗၁ᅫ۞ტٙඁඁᗝ࠹ഴĂԼࢭ۞ඁќតજᗝĂ ޢГΐᓁЧछ̝͗ඁќតજᗝĂБ઼ტٙඁ۞ᓁតજᗝĄ ࠎֹ၁ᙋඕڍՀჟĂώ͛ Gini ܼᇴ̝ࢍზ࿅ߏଳ˟Ȉඈ̶Ҝ۞͞ёซҖĄ
94
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
Ğ̂ᒉٙ८ؠᑫğ۞ᒉӀְຽБѐٙඁᄃኝඁٙᗝඈࣧؕྤफ़ćტٙ ඁϦಡ३࠹ᙯҜ̝ᇴፂĂࢋߏֹϡ IBET100Ğ८ؠ८ؠᑫğᄃ IBET600 Ğ८ؠٙᑫğ۞ტЪٙඁ८ྤؠफ़ĂΒ߁Տ˘Ϧಡ͗۞˭ЕᇴፂĈ८ ؠٙᓁᗝă८ؠტЪٙஐᗝăᇾٕЕᓝљੵᗝăᓟљăണᅪˠᇴă ିљă८ؠᑕৼტЪٙඁᗝă८ؠԸྤٯഴඁᗝăࢦᔉҋϡҝшљٯඁ ᗝă̂ౙ̏ᘳඁᗝΞљٯᇴă८ؠ۵Ӏٕ࠳ዶᓁᗝăৼඁཌྷચˠᓟྤٙă ੨ઊᓟྤٙඈĄ
དྷă၁ᙋඕڍᄃෞҤ̶ژ ώ͛۞၁ᙋ࿅ߏАྏზᒉٙඁăტٙඁ̝Ķ࣎ҾԼࢭନ߉ķ۞ᇆᜩĂ ޢГྏზĶፋइԼࢭ͞९ķĂ֭ଂ߆عඁќᄃඁ̳π۞៍ᕇĂෞҤ ᇆᜩ̝ड़ڍĄ
˘ă࣎ҾԼࢭନ߉ ሀᑢྏზᒉٙඁЧ࣎Լࢭନ߉ಏଳҖ̝ᙝᅫᇆᜩ۞ඕڍтܑ 8 ٙ ϯĄ่פঐܳய୧ּ১ඁഴҺĞҭܲࡁտ൴णረᐽğֹᒉٙඁᆧΐ 1,129.74 ᆆ̮ć่አࢫᒉٙඁࠎ 17% ಏ˘ඁதĞϏ̶੨࠳ዶჯΐᇈğຫ ε۞ඁќࠎ 1,016.32 ᆆ̮ćͽ˯Ъࢍ၆ඁќ۞ஐᇆᜩࠎ +113.42 ᆆ̮Ą 22 ܑ 8āᒉٙඁ࣎ҾԼࢭନ߉̝ᙝᅫड़ڍ ࣎
Ҿ
Լ
ࢭ
ନ
߉
ඁќត̼Ğᆆ̮ğŌ
ܳய୧ּ১ඁഴҺפঐĞ่ܲࡁտ൴ण̝ረᐽğ
+1,129.74
አࢫᒉٙඁࠎ 17% ಏ˘ඁதĞϏ̶੨࠳ዶჯΐᇈğ
–1,016.32
Ъ
ࢍ
+113.42
–136.00 ᆆ̮ĂயϠඁќຫε 22.58 ᆆ̮Ğ=113.42 ᆆ̮–136.00 ᆆ̮ğ ྤफ़ֽĈώ͛ॲፂੑ߆ొᇴፂᄃੑ߆ྤੈ͕̚ 2011 ѐٙඁϦಡྤफ़ࢍზ҃
Ō ࡶΐ˯Ҳඁ۞טᇆᜩ
22
ҭࡶҲඁ۞טᇆᜩ –136 ᆆ̮ৼˢࢍზĂፋ࣎ᒉٙඁԼࢭ̝ඁќ۞ᇆᜩ ࠎ – 22.58 ᆆ̮ĄϺӈૄܫٺᏥ᜕ܲࣧĂᒉӀְຽֶܳய୧ּఢ҃ؠዋϡ۞১ඁഴҺ ఢؠĂӈֹྍ୧ּᆿͤĂഴҺ̪ΞᚶᜈֳѣҌఢؠഇࢨၟҌćֶੑ߆ొͽ༊ॡᒉٙ ඁඁத 25% ҤࢍĂѩຫεҌ͌д 200 ᆆ̮νΠćҭன̏Լࠎ 17% ಏ˘ඁதĂ߇ ώ͛ѩຫεᇴࢷ˯ 17/25 ଯზҲඁטЯܳய୧ּ̝১ඁഴҺפঐົຫε 136 ᆆ̮Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
95
ҌٺტٙඁЧ࣎Լࢭନ߉ಏଳҖ၆߆عඁќᄃඁ̳π۞ᇆᜩĂྏ ზඕڍтܑ 9 ٙϯćซ̶҃ј̣ᕇᄲځᄃෞҤт˭Ĉ 23 1. ტٙඁඁதࡶ่አࢫ݈ˬ৺Ğ6%→ 5%ă13%→ 12%ă21%→ 20%ğĂ ົֹ 2011 ѐ۞ტٙඁඁќഴ͌ 215.17 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45851Ă ᄃԼࢭ݈ Gini ܼᇴ 0.45807 ࠹ͧĂ24 ඁ̶੨ߏೋ̼۞ćߏЯࠎԧ ઼ϫ݈ዋϡ 0 ඁத̈́ௐ˘Ҍௐˬ৺ᙝᅫඁத۞छल͗ᇴ྿ 98.06% Ğણ֍ܑ 2ğĂ̚ዋϡௐˬ৺ᙝᅫඁத۰̏ᕩᛳٺௐȈ̶Ҝ۞ ٙลᆸĂࠤҌዋϡௐ˟৺ᙝᅫඁத۰˵ౌᛳٺௐ˝ᄃௐˣ̶Ҝ ۞ٙ۰ćЯѩߊֹ่አࢫ݈ˬ৺ᙝᅫඁத۞ନ߉Ăֹ̪ٙ ̶੨ೋ̼Ą 2. ࣎ҾአፋᓟљăണљӮࠎ 10.4 ༱̮Ğ̶ࣧטҾࠎ 7.8 ༱̮ᄃ 7.7 ༱ ̮ğăିљࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮ඈନ߉Ăົֹ 2011 ѐტٙ ඁඁќ̶Ҿഴ͌ 108.02 ᆆ̮ă14.91 ᆆ̮ă4.42 ᆆ̮ć҃ Gini ܼ ᇴੵᓟљࠎԼචĞ಼ ࠎޘ0.05959%ğγĂണљᄃିљӮֹ Gini ܼ ᇴ˯̿Ğ಼ ࠎޘ0.00806% ᄃ 0.00432%ğćߏЯࠎണљᄃିљ۞ ၁ᅫљഴܛᗝĂᐌ۰ٙᗝ۞˯̿҃ពᅍᆧĞણ֍ܑ 5ăܑ 6ğĂ ٙลᆸᒔྵк۞ഴඁ၁ৈĂጱඁ̶੨ೋ̼ć 25 ᇹ۞ඕ ڍΞਕᄃ˘ਠۤົ̂ி۞ᄮۢѣ࠹༊۞मளĄГ۰ĂТॡአፋᓟљă
23
24
25
פঐܳய୧ּഴҺֹტٙඁࣧώΞዋϡ۵ڌԸྤٯഴ۞ొ̶ഴ͌ĂͷϤֳٺѣѩ˘ ٯഴᐹкࠎٙ۰Ă߇˘όפঐٯഴĂѣӄඁ̶੨۞ԼචćҭЯώܼ͛ͽ 2011 ѐಡඁྤफ़ֽྏზĂ߇ۢڱЧछ͗Яᆿͤረᐽ҃ഴ͌۞ٯഴܛᗝćଘͧ၆ 2009 ѐĮࢍΊįᄃώ͛ྏზ 2011 ѐ۵ڌԸྤٯഴ۞ᓁᗝពϯĂᆿͤܳய୧ּٙயϠ ۵ڌԸྤٯഴ۞ഴ͌ड़ڍĂֹ่ 2011 ѐ۞۵ڌԸྤٯഴඁᗝഴ͌ 2.97 ᆆ̮Ăкᇴ۞ ۵ڌԸྤٯഴ̪ЯܫᏥ᜕ܲࣧ҃ᚶᜈֳѣĄ Լ ݈טGini ܼᇴ˜ 2011 ѐಡඁٙྤफ़Ăࢦາֶ 2009 ѐٙඁ࠹ڱᙯඁதăљ ੵᗝ̝ఢؠĞϺӈإϏአፋඁதăљੵᗝඈğĂྏზඁޢٙГ˟Ȉඈ̶Ҝٙࢍ ზ۞ Gini ܼᇴࣃĄ Ϥ 2009 ѐĮࢍΊįពϯĞણ֍ܑ 5 ۞ᄲځğĂௐȈ̶Ҝᓟљ۞၁ᅫљੵܛᗝ่ ߏௐ˘̶Ҝ۞ 4.1 ࢺĂҭണᅪљ۞ܛᗝĂௐȈ̶Ҝࡗߏௐ˘̶Ҝ۞ 9.8 ࢺćିљ۞ܛ ᗝĂௐȈ̶ҜՀߏௐ˘̶Ҝ۞ 12.2 ࢺĄЯѩଂ࠹၆۞៍ᕇ֏Ăᓟљߏ࠹၆ྵ̳π۞Ă ߇ Gini ܼᇴߏԼච۞Ą
96
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ണљăିљĂົֹტٙඁඁќഴ͌ 127.46 ᆆ̮Ă 26 Gini ܼᇴࠎ 0.45786Ăඁ̶੨ரѣԼචĞ಼ ࠎޘ0.04728%ğĄ 3. አፋᇾљࠎಏ֗۰ 7.6 ༱̮ă͈؍Ъ׀۰ 15.2 ༱̮Ğ̶ࣧטҾࠎ 4.6 ༱̮ᄃ 9.2 ༱̮ğĂֹ 2011 ѐ۞ඁќഴ͌ 168.39 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45708Ăඁ̶੨Լච 0.21738%ćߏЯࠎٙ۰кଳ ϡЕᓝљੵ۞ࢍඁ͞ёĂ 27 ٙͽአᇾљ۞צৈ۰ͽҲٙछ͗࠹ ၆ྵкĂ߇̶ٙ੨ᒔԼචĄ ܑ 9āტٙඁ࣎ҾԼࢭନ߉̝ᙝᅫड़ڍ ඁќត̼Ğᆆ̮ğ
Gini ܼᇴ
Gini តજ%
215.17
0.45851
0.09525
่አᆧᓟљࠎ 10.4 ༱̮
108.02
0.45870
0.05959
่አᆧണљࠎ 10.4 ༱̮
14.91
0.45811
0.00806
4.42
0.45809
0.00432
127.46
0.45786
0.04728
168.39
0.45708
0.21738
่۵Ӏ 1/2 నზљٯ
368.32
0.45629
0.38837
่۵Ӏ 27 ༱̮ࢨᗝҺඁ
704.20
0.45376
0.94152
่າᆧௐ̱৺ᙝᅫඁத 45%
95.78
0.45706
0.22128
࣎ Ҿ Լ ࢭ ନ
߉
่ አ ࢫ ტ ٙ ඁ ඁ த ࠎ Ĉ 5%ă 12%ă 20%ă30%ă40%
่አᆧିљࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮ Тॡአᆧᓟљăണљăିљ ่አᆧᇾљੵᗝĞಏ֗ 7.6 ༱̮ă ͈؍Ъ ׀15.2 ༱̮ğ
ොĈԼ݈טඁޢٙ۞ Gini ܼᇴࠎ 0.45807Ą ྤफ़ֽĈώ͛ॲፂੑ߆ྤੈ͕̚ 2011 ѐٙඁϦಡྤफ़ࢍზ҃
26
27
࣎Ҿྏზ่አፋᓟљăണљăିљ̝ඁќᇆᜩ۞ˬ۰Ъࢍ 127.35 ᆆ̮Ă̈ٺТॡአፋ ۞ 127.46 ᆆ̮Ăѩ˜Ядซඁத˭ĂТॡአፋ۞ഴඁӀৈྵ̂Ą ॲፂ 2009 ѐĮࢍΊįᇴፂពϯĂٙஐᗝ࿅ 218 ༱̮̝छ͗ѣ 7 јͽ˯ߏଳ Еᓝљੵᗝ۞ࢍඁ͞ёĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
97
4. ტٙඁ۞۵ӀٙࡶϤԆБనზљٯԼࠎ 1/2 నზљٯĂֹ 2011 ѐტٙඁᆧΐඁќ 368.32 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45629Ă߇ٙ ̶੨Լච 0.38837%Ğࠎٙѣନ߉̚Լච಼ޘௐ˟̂۰ğĄࡶԼ ଳ۵Ӏٙ 27 ༱̮ҺඁڱĂֹ 2011 ѐტٙඁᆧΐඁќ 704.20 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45376Ă߇̶ٙ੨Լච 0.94152%Ğࠎٙ ѣନ߉̚Լච಼ޘ̂۰ğĄซ֏̝ĂϤٺԧ઼۞۵Ӏٙޘะ ̚ٺಱѣลᆸĞણ֍ܑ 3ăܑ 4ğĂனҖԆБనზљֹטٯٙ ลᆸᒔ̂ณ۞ഴඁӀৈĂ߇Լଳ 1/2 నზљڱٯĂΞԼචඁ ̶੨ć҃Լଳ 27 ༱̮Һඁֹڱٙลᆸ۞ഴඁӀৈజࢨט ؠٺᗝ̰ĂЯ҃Լච̶੨۞ड़ڍՀߏពĄ 5. ტٙඁࡶາᆧΐௐ̱৺ᙝᅫඁத 45%Ăዋϡٺٙஐᗝ࿅ 1 ˼ ༱̮̝छ͗Ă 2011 ѐტٙඁᆧΐඁќ 95.78 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45706Ă߇ඁ̶੨Լච 0.22128%Ğࠎٙѣନ߉̚Լච಼ ޘௐˬ̂۰ğĄ 28
˟ăፋइԼࢭ͞९ ώ͛ሀᑢˣ࣎ፋइԼࢭ͞९̝ඕڍЕтܑ 10ćͽ˭̶Ҿଂ߆عඁќ ᄃඁ̳πّ៍ᕇĂᄲځᇆᜩड़֭ڍઇ˘ຉᓁෞҤĄ
ᨧ ඁќᇆᜩ̶ژ ಶᒉٙඁ۞ඁќᇆᜩ֏Ăтܑ 10 ۞①ٙϯĂᓁࢍֹඁќᆧΐ 113.42 ᆆ̮Ąಶტٙඁ۞ඁќᇆᜩ֏Ğܑ̚⑥ğĂТᇹౌߏአࢫტٙඁ݈ 3 ৺ ඁதĞѩନ߉ֹඁќຫε 215.17 ᆆ̮Ăણ֍④ğĂֹ۵ӀଳԆБనზ љ̝͞ٯ९ 1 ۞ඁќຫεĞ482.40 ᆆ̮ğ Ăྵ۵Ӏ 1/2 నზљ̝͞ٯ९ 3Ğඁ ќຫε 106.59 ᆆ̮ğкࡗ 376 ᆆ̮ć 29 ೱ֏̝Ă࠹Т۞ඁதአࢫ͞ёĂ 28
29
ॲፂ 2009 ѐĮࢍΊįᇴፂពϯĂٙஐᗝ࿅ 1 ˼༱̮̝छ่͗ѣ 5,787 ͗ć ፂѩĂՏ͗πӮࡗᅮкᘳৼ 169 ༱̮۞ඁᗝĄ ⑤ពϯ͞९ 1Ğ͞९ 2ğ̝۵Ӏநᇆᜩᇴࠎ 28.62 ᆆ̮Ğ6.82 ᆆ̮ğĂѩ˜ЯЋຽ ඁޢஐӀᆧΐ 113.42 ᆆ̮Ăώ͛నѣ 3 јົͽ۵Ӏ͞ё൴ٸҌ઼̰ҋˠ۵ڌĂ ጱֹछ͗ٙᆧΐĂඁќЯѩᆧΐĄ
98
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
۵Ӏ 1/2 నზљڱٯЯֳ่ѣΗᇴ۞ΞљٯඁᗝĞѩନ߉ಏ၁߉ֹඁ ќᆧΐ 368.32 ᆆ̮Ăણ֍ܑ 9ğĂ߇ٙౄј۞ඁќຫεົྵԆБనზљٯ ۰ࠎ͌ĄТᇹ۞Ă͞९ 2Ğଳ۵ӀԆБనზљٯğ̝ტٙඁඁќᇆᜩЪࢍ ܛᗝĂ͞ྵ९ 4Ğଳ۵Ӏ 1/2 నზљٯğкࡗ 368 ᆆ̮ĄΩγĂͧ၆ ͞९ 1 ᄃ͞९ 2 ۞ඁќΞۢĞܑ 10 ۞⑦ğĂአࢫ݈ˬ৺ඁதֹ߆عຫ εඁќࡗ 193 ᆆ̮ćТᇹ۞Ă͞९ 3 ྵ͞९ 4 ۞ඁќൺ͌ࡗ 186 ᆆ̮Ąტ Ъ៍̝ĂϤ͞९ 1 Ҍ͞९ 4 ۞Ϲ˽ͧ၆ΞۢĂአࢫ݈ˬ৺ඁதֹ߆عຫε ඁќࡗ 190 ᆆ̮νΠĂ҃Լଳ۵Ӏ 1/2 నზљع߆ֹڱٯᆧΐඁќࡗ 370 ᆆ̮νΠćѩĂଂඁќዋ֖۞៍ᕇ֏Ă̙አࢫ݈ˬ৺ඁதᄃ۵ӀԼଳ 1/2 నზљڱٯĂ၆ᄂ៉ੑ߆ӧඃڶېᑕߏѣٙӄৈ۞Ą Г۰Ă͞९ 5 ᄃ͞९ 6 ࢋߏ۵ӀٙԼଳ 27 ༱̮ࢨᗝҺඁ Ğѩନ߉ಏ၁߉ֹඁќᆧΐ 704.20 ᆆ̮Ăણ֍ܑ 9ğĂܑ 10 ۞⑥ ពϯ߆عტٙඁඁќЪࢍӮពᆧΐĂ͞۞̚९ 6 Яລ੨̙አࢫ݈ˬ৺ ඁதĂ߇ඁќᆧΐྵ͞९ 5 кࡗ 172 ᆆ̮ćซ֏̝Ăдซඁத˭Ăࢨ ᗝ 27 ༱̮۞۵ӀٙഴੵڱĂֹٙ۰۞၁ኳഴඁӀৈ಼̂ᒺ̈Ă ͷᆧΐඁќ۞ड़ ྵڍ1/2 నზљૻࠎڱٯĄΩγĂ͞९ 7 ᄃ͞९ 8 ϫ۞ дᑭෛĶੑ߆ઉБ͞९ķ̚າᆧௐ̱৺ᙝᅫඁத۞ड़ڍĂ̚͞९ 8 ྵ͞ ९ 7 ۞ඁќࡗк 370 ᆆ̮νΠĞ֍ܑ 10 ۞⑦ğĂࢋߏ͞९ 8 ଳࢨ ᗝ 27 ༱̮۞۵ӀٙഴੵڱٙĂາᆧௐ̱৺ᙝᅫඁத̝ᇆᜩтܑ 10 ۞④ٙϯĂֹ่߆عඁќᆧΐࡗ 97.58 ᆆ̮ĂЯࠎዋϡྍາᆧඁத৺ ̝छ่͗ࡗ 5.8 ˼͗νΠĄ ტ˯ΞۢĂଳԆБనზљ ٕٯ1/2 నზљ۞ٯٙѣ͞९Ğҭ͞९ 4 ੵ γğĂౌֹტٙඁ۞ඁќĞܑ 10 ۞⑥ğயϠഴຫĂ҃͞९ 4 ЯϏአࢫ ݈ˬ৺ඁதĂٙͽტٙඁඁќரѣᆧΐĞࡗ 79 ᆆ̮ğĂӈ͞ܮ९ 7 ѣາ ᆧௐ̱৺ඁதĂҭЯአࢫ݈ˬ৺ඁதĂტٙඁඁќ̪ߏഴ͌۞ć̝ͅĂଳ ۵Ӏٙ 27 ༱̮ࢨᗝҺඁ۞ٙѣ͞९Ğ͞९ 5ă6ă8ğĂტٙඁ۞ඁ ќౌߏᆧΐ۞Ă͞۞̚९ 6 Яລ੨Ϗአࢫ݈ˬ৺ඁதĂ߇ඁќᆧΐкĄ ΩγĂܑ 10 ۞⑦ࠎЪ׀ᒉٙඁᄃტٙඁ̝ඁќតજᇴĂ̚ჯԆБ నზљ͞۞ٯ९ 1 ᄃ͞९ 2 ̪ߏயϠඁќຫεĂ҃Լଳ۵Ӏٙ 27 ༱̮ࢨᗝҺඁ۞ٙѣ͞९Ăඁќᆧΐᇴߏ࠹၆ྵк۞ĄѩĂ۵Ӏٙ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
99
۞̙Тኝᇈ͞ё၆߆عٙඁ۞ඁќѣࢦ̂ᇆᜩ˧Ă̙҃አࢫ݈ˬ৺ᙝᅫ ඁத̝ࢦࢋّاௐ˟Ą ܑ 10āܳய୧ּ১ඁഴҺར̝͟ᒉٙඁᄃტٙඁԼࢭ͞९ෞҤ ტٙඁќᇆᜩĞᆆ̮ğ ٙඁќ Gini ܼᇴ ඁט ᒉٙඁќᇆᜩ ซّ TY ᇆᜩЪࢍ አ!ፋ!ᓟ አፋ Ъāࢍ አፋტ ۵ Ӏ Լࢭ͞९ ЪࢍĞᆆ̮ğ )តજ%* $ )ᆆ̮* )តજ%* љăണљ ᇾљ ⑥>②,③ ٙඁத நᇆᜩ ① ⑨ ᄃିљ② ③ ⑧ ⑤ ,④,⑤ ⑦>①,⑥ ④ ͞९ 1
215.17 28.62 127.46 168.39 Ğአ݈ˬ ĞԆБన 482.40 ৺ğ ზљٯğ
368.98
0.45757 1.02276 (0.109) (0.277)
͞९ 2
6.82 ĞԆБన 289.03 127.46 168.39 Ğ̙አፋğ ზљٯğ
175.61
0.45673 1.02488 (0.294) (0.485)
6.83
0.45581 1.02376 (0.495) (0.376)
192.80
0.45498 1.02587 (0.676) (0.582)
͞९ 3
͞९ 4
˭ีЪࢍĈ 113.42* 1. פঐܳய୧ּ 215.17 404.43 ১ඁഴҺ۞ᇆ 127.46 168.39 Ğአ݈ˬ Ğ 1/2 న 106.59 ᜩĈ1,129.74 ৺ğ ზљٯğ 2. ᒉٙඁԼࠎಏ 375.23 ˘ඁத17% ۞ 127.46 168.39 Ğ 1/2 న 79.38 Ğ̙አፋğ ᇆᜩĈ1,016.32 ზљٯğ
͞९ 5
215.17 769.94 127.46 168.39 Ğአ݈ˬ Ğ 27 258.92 ༱Һඁğ ৺ğ
372.34
0.45355 1.02347 (0.987) (0.347)
͞९ 6
727.11 Ğ 27 431.26 127.46 168.39 Ğ̙አፋğ ༱Һඁğ
544.68
0.45275 1.02542 (1.162) (0.538)
͞९ 7
97.58 Ğአ݈ˬ 182.53 127.46 168.39 ৺֭ᆧΐ Ğ 1/2 న 15.74 ௐ 6 ৺ඁ ზљٯğ தğ
97.68
0.45486 1.02422 (0.702) (0.420)
͞९ 8
97.58 Ğአ݈ˬ 553.45 127.46 168.39 ৺֭ᆧΐ Ğ 27 355.18 ௐ 6 ৺ඁ ༱Һඁğ தğ
468.60
0.45254 1.02400 (1.208) (0.398)
ොĈԼ݈טඁޢٙ Gini ܼᇴࠎ 0.45807ćԼ݈טඁטซّ T Y 1.01993Ą
* ̙Β߁ҤҲඁ۞טΞਕᇆᜩ 136 ᆆ̮Ą # Β߁ЯЋຽඁޢஐӀᆧΐ 113.42 ᆆ̮Ăጱ۵Ӏᆧ൴ѩஐӀᇴ۞ 3 јĂซֹ҃۵ڌछ͗ٙᆧΐ ҃ᆧќ̝ඁќĄ ྤफ़ֽĈώ͛ॲፂੑ߆ొੑ߆ྤੈ͕̚ 2011 ѐٙඁϦಡă८ྤؠफ़ࢍზ҃
100
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ᨨ ඁ̳πّĞᄃඁטซّğ̶ژ ಶԼࢭ͞९۞̳πّ֏Ă۵Ӏٙଳ 1/2 నზљ̝͞ٯ९ 2ă4 ۞ Gini ܼᇴĞܑ 10 ۞⑧ğĂֶԔౌྵଳԆБనზљ̝͞ٯ९ 1ă3 ۞ࠎ̈Ğͷ ܑ 10 ̝⑨۞ඁטซّ TY ˵ពϯ݈۰۞ซّ࠹၆ޢٺ۰ğĂϺӈ Ηᇴనზљ̳ྵٯπّᄃซّćߏЯࠎᄂ៉ٙ۞ௐ˝ᄃௐȈ̶ ҜĂጾѣ۵Ӏٙ۞ͧࢦ྿ 76%Ğણ֍ܑ 3 ۞②ğĂٙͽдซඁ த˭Ă۵ӀΗᇴనზљٯନ߉၆࠹၆̙ӀćГ۰Ă۵Ӏଳࢨᗝ 27 ༱̮Һඁ̝͞९ 5ă6 ۞ Gini ܼᇴĂ˫ྵଳ 1/2 నზљ̝͞ٯ९ 3ă4 ۞ ࠎ̈Ğҭ݈۰۞ඁטซّ̈ޢٺ۰ğĂ 30 ѩ˜Яٙลᆸ۞۵Ӏᐹ జࢨטд˘ܛؠᗝ̰Ă߇ඁ̶੨۞̳πّྵָĞҭЯֹڱҲٙ ۰ᒔੜඁĂ߇ซّ҃ͅྵҲğĄ 31 ᇹ۞ඕ˵ڍΞଂͧྵ͞९ 7 ᄃ͞ ९ 8 ۢĂଳ 1/2 నზљ̝͞ٯ९ 7 ۞ Gini ܼᇴĞ0.45486ğĂྵଳࢨᗝҺ ඁ̝͞९ 8 ۞ Gini ܼᇴĞ0.45254ğࠎ̂Ğҭ݈۰۞ඁטซّரٺ ޢ۰ğĄѩĂಶඁ̳πّ҃֏Ă۵Ӏٙ۞১ඁந͞ёĂࢨᗝ 27 ༱̮Һඁڱᐹ ٺ1/2 నზљڱٯĂՀᐹٺԆБనზљڱٯćҭಶඁט ซّ҃֏Ăд୧І࠹Т˭Ă1/2 నზљڱٯᐹٺԆБనზљڱٯĂ ˵ᐹࢨٺᗝ 27 ༱̮ҺඁڱĄ ಶአࢫტٙඁඁத۞̳πّ֏Ă̙አࢫඁத۞͞९ 2ă4ă6 ߏ࠹၆ྵ አࢫ۞͞९ 1ă3ă5 ࠎ̳πćּт͞९ 1 ۞ Gini ܼᇴࠎ 0.45757Ă͞ٺ ९ 2 ۞ 0.45673ćߏЯࠎᄂ៉ტٙඁϦಡ͗̚Ăዋϡזௐˬ৺ᙝᅫඁத ۰̏ᛳٺٙȈ̶Ҝ̝̚۞ௐȈ̶ҜĞણ֍ܑ 2 ۞①ğĂЯ҃ѩ 30
31
дܑ 10 ̚ TY ̂ᄃѨ̂۰ࠎ͞९ 4 ᄃ͞९ 2Ăѩ˜Яྍ͞९̶Ҿଳϡ 1/2 నზљ ٯᄃԆБనზљٯĂͷ۰̙አࢫ݈ˬ৺ඁதĂ߇ֹҲٙ۰̪Ξᒔඁᗝљ۞ٯੜ ඁӀৈć҃͞९ 5 Ҍ͞९ 8 ߏ̙ଳనზљڱٯĂҲٙ۰ڱᒔੜඁĂЯ҃ඁט ซّ̙т͞९ 4 ᄃ͞९ 2Ąྎ֏̝ĂTY дᏊณඁ۞ፋវ̶੨ଐԛĂGini ܼᇴд Ꮚณඁޢٙ۞ፋវ̶੨ଐԛĂ۰۞ຍஉரѣ̙ТĄಶඁ̳۞טπّ҃֏Ăࢋ˜ ෛඁޢ̶ٙ੨۞ፋវ̶੨ଐԛ҃ؠĄ ࡶࢨᗝҺඁ۞ܛᗝ಼̂࿅ 27 ༱̮Ăົ่ឰ۵Ӏٙ۰ֳזצഴҺ၁ৈĂҲ ۵Ӏछ͗ڱԆБֳѣഴҺ۞ӀৈĂ߇ Gini ܼᇴົត̂Ą̝ͅĂࡶࢨᗝҺඁ۞ܛ ᗝᅈҲ ٺ27 ༱̮ĂҲ۵Ӏछ͗۞ഴҺӀৈ˵జࢨזטĂ߇ Gini ܼᇴ˵Ξਕົត̂Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
101
አࢫᙝᅫඁத۞ନ߉Ă̪ߏឰٙ۰ֳ̂ྵצഴඁӀৈĂ̶ٙ੨Я ѩೋ̼Ăٙͽ̙አࢫ݈ˬ৺ඁதᑕߏྵָ۞үڱĄΩγĂซ˘Վᑭෛඁத አࢫԼࠎ̙አࢫඁதĞӈ͞९ 1ă3ă5 ֶԔԼࠎ͞९ 2ă4ă6ğᄃ۵ӀԆ БనზљٯԼࠎ 1/2 నზљٯĞӈ͞९ 1ă2 ֶԔԼࠎ͞९ 3ă4ğ۞࠹၆ ᇆᜩޘĂ݈۰̝ Gini ܼᇴ۞តજѺ̶ͧࡗഴ͌ 0.18Ğ ּт͞९ 3 ۞ 0.495 ഴ͞९ 4 ۞ 0.676ğĂޢ۰̝ Gini ܼᇴ۞តજѺ̶ͧࡗഴ͌ 0.38Ğּт͞ ९ 2 ۞ 0.294 ഴ͞९ 4 ۞0.676ğćѩĂ۵Ӏ১ඁந۞Լࢭड़ૻߏڍ ٺඁதአፋ۞Լࢭड़ڍćГ۰Ăࡶଂ 1/2 నზљٯГԼࠎࢨᗝ 27 ༱ ̮ҺඁĂயϠ̳πّ۞ड़ڍՀૻĂGini ܼᇴ۞តજѺ̶ᕇࡗഴ͌ 0.49 Ğּт͞९ 4 ۞ 0.676 ഴ͞९ 6 ۞ 1.162ğĄ ፋវ҃֏Ăˣ࣎Լࢭ͞९ౌֹ Gini ܼᇴត̈Ğඁטซّ˵ౌྵԼ ݈טğĂߊֹ͞९ 1 አࢫ݈ˬ৺ඁதົயϠ̶੨ೋ̼۞ड़ڍĂҭአፋᇾ љ۞ϒࢬड़ڍĞܑ 9 ពϯឰ Gini ܼᇴ˭ࢫ 0.21738 Ѻ̶ᕇğ̂࿅አࢫ ඁத۞ࢬड़ڍĂ߇ ޢGini ܼᇴֱ̪ԼචĄ̝֏ٽĂአᇾљֹ кᇴ۞ҲٙछलᒔഴඁӀৈĂ҃ٙछलкଳЕᓝљੵ۞ࢍඁ͞ ёĂ߇ֳڱѣഴඁӀৈĂፋវ̶ٙ੨Я҃ԼචĄ࠹ͅгĂአፋണљᄃ ିљନ߉۞ᇆᜩĂܑ 9 ̏ពϯ۰Ӯ ֹGini ܼᇴត̂Ăٙͽ˘ਠᄮࠎ አିљᄃണљ၆̶ٙ੨ົѣϒࢬड़ڱ࠻۞ڍĂ၆ᄂ៉ტٙඁ֏҃ޘט ߏ̙ዋ༊۞Ą
ᨩ Լࢭ͞९۞ຉᓁෞҤ ტЪ˯̶ژĂТॡଂ߆عඁќ៍ᕇᄃඁ̳π៍ᕇෞҤĂ͞९ 6 ᄃ ͞९ 8 ߏ࠹၆ྵָ۞ć̚͞९ 8 ̝ Gini ܼᇴĞ0.45254ğ̈ĞTY ࠎௐ ̣̂ğĂඁќᆧΐĞ468.60 ᆆ̮ğߏௐ˟۞ć҃͞९ 6 ̝ Gini ܼᇴ Ğ0.45275ğࠎௐ˟̈ĞTY ࠎௐˬ̂ğĂඁќᆧΐĞ544.68 ᆆ̮ğࠎ Ąೱ֏̝Ă̙አࢫ݈ˬ৺ඁதٙౄј۞ඁќᆧΐᇴĂͧአࢫ݈ˬ৺ඁத ͷາᆧௐ̱৺ඁத۞ड़ڍᔘ̂Ăҭಶඁ̳טπّ҃֏Ăາᆧௐ̱৺ඁதឰ ಱѣลᆸ۞ඁᆧΐĂ̶ٙ੨Я҃Հ̳πĄҌٺੑ߆ొٙ೩۞͞९ 7Ă ̙ኢಶඁќᄃ Gini ܼᇴ҃֏ĂӮК͞ٺ९ 5ćЯѩΪࢋ۵ӀԼଳࢨᗝҺ ඁĂӈֹአࢫˬ৺ඁதĂड़̪ڍᐹٺາᆧௐ̱৺ඁதͷଳ 1/2 నზљٯ
102
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
۞ड़ڍćٙͽ۵Ӏ۞১ඁந͞ёĂቁ၁၆ᄂ៉̶ٙ੨ѣࢦ̂۞ᇆᜩ˧Ą ѩĂώ͛ᄮࠎᄂ៉дซҖტٙඁԼࢭॡĂૄٺ১ඁ̳π۞҂ณĂௐ ˘ᐹА҂ᇋ۞ᑕߏ۵Ӏٙ۞১ඁந͞ёĂௐ˟ᐹА۞ߏአፋᇾљĂ̙ አࢫ݈ˬ৺ඁதଵௐˬĄд˯ˣԼࢭ͞९̚Ă͞९ 6 ᄃ͞९ 8 ᑕߏ ྵࠎΞҖ۞ĂιੵΞᆧΐ߆عඁќγĂТॡϺΞܳซ̳ٙπ۞̶੨Ăѣ ӄۤົ̳πϒཌྷćдع߆ֽܕੑ߆ೋ̼ăళಱमᜈᕖ̂ଐ˭ڶĂቁ ၁ѣ҂ณ۞ϲૄᕇĄ
Ёăඕኢᄃޙᛉ ১ඁ˜઼छੑ߆ќˢࢦࢋ۞˘ᒖĂТॡ˵ᙯܼ۞઼˘זགྷᑻăۤົă ߆ڼ൴णĂࠤҌ઼छщБඈćԧ઼ඁטЯܜഇࡦགྷᑻ൴ण۞ЇચĂጱ ১ඁ̳πّܬזצᄞĂ͍ߏტٙඁ۞ഴҺ࿅ٺঙᑿĞࠤҌೋ̼ۤົٙ ̶੨ğࠎˠٙྛঽĞӕࡌඖඈĂ2012ğĄώ͛ϫ۞д၆ᄂ៉ܳய୧ּ১ ඁഴҺ၁߉ഇ႕ซҖٙඁטԼࢭ̝ᅫĂଣტٙඁᄃ࠹ᙯඁЪ˘ᑕт ңአፋĂ͞ѣӀٺछࢍඁ̳π̶੨ᄃ߆عੑ߆ќˢĄ ࢵАॲፂ 2009 ѐĮࢍΊį̶ژΞۢĈ(1) ტٙඁ̝Ъڱ১ඁഴҺ ঙᑿĂጱኝඁٙ۞ඁૄᚑࢦܬᄞĂͷڱܧ႒ඁ࿆хдć(2) Ч љੵᗝЯેڱӧᙱĂхдĶซֳϡķ۞ன෪ĂጱტٙඁטڱЪந ̶੨ඁᄃ၁னۤົϒཌྷć(3) ᄂ៉۵Ӏٙޘะ̚дಱѣลᆸĂ ১ඁந͞ё၆̶ٙ੨ѣព۞ᇆᜩĄ ώ͛ซ҃णฟ၁ᙋሀᑢྏზĂࢋ۞ඕኢѣ˭ЕαᕇĂֻ߆عซҖඁ Լᆧซඁ̳טπ̝ՙඉણ҂Ĉ 1. 2009 ѐඁטԼࢭ೩ିљᄃണљ۞ନ߉ĂЯಡඁྤफ़Ӕனٙ ลᆸֳѣണљᄃିљ۞ͧதځពઐĂ߇೩ѩีљੵᗝĂඕ ົֹۤ҃ͅڍඁ̶੨ೋ̼ćѩᄃ˘ਠᄮۢਕԼච১ඁ̳πٕ߆ع ༊ࣧܐຍ࠹νĄ 2. 2009 ѐඁטԼࢭ೩ᇾљ۞ନ߉ĂЯֹ่̂кᇴ۞̚Ҳٙ۰Ξ ֳזצഴඁ၁ৈĂ߇ۤົඁ̶੨̳πّΞᒔԼචĂ߆عඁќຫ ε࠹၆˵ྵ͌Ăࣃ߆ع༊ԊࢦෛĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
103
3. 2009 ѐඁטԼࢭአࢫტٙඁ݈ˬ৺ซඁத۞ନ߉Ăඕֹߏڍ ٙ۰ᒔྵ̂۞ഴඁ၁ৈĂ̙҃ͅӀٺछࢍඁ̶੨̝̳πّĄ 2014 ѐϲ఼ੰڱ࿅Ķੑ߆ઉБ͞९ķ̚ᆧЕௐ̱৺ᙝᅫඁதĂѩ ΞֹಱѣลᆸፉՀк۞ඁĂѣӄඁ̳π̶੨Ą 4. 2014 ѐĶੑ߆ઉБ͞९ķ̚Ă੫၆۵ӀٙԼଳ 1/2 నზљڱٯĂ ᔵྵனҖԆБనზљڱٯΞֹ߆عѣྵк۞ඁќćҭࡶଳ۵Ӏࢨᗝ 27 ༱̮ҺඁڱĂع߆ඁќᆧΐՀពĂͷඁ̶੨Ϻ಼̂ ԼචĄ 32 ॲፂώ͛ࢍᄃ၁ᙋሀᑢ̶ژඕڍĂޙᛉ߆عଳࣘפ১ඁ̳πᄃੑ ߆ќˢ۞ტٙඁԼࢭନ߉ࠎĈ 1. ࡶ੨इନ߉Ă̙آአࢫტٙඁ۞ඁதĂӎࢫҲඁטซޘĂ ឰٙ۰ᒔՀ̂۞ഴඁ၁ৈĂซ̙҃Ӏٺඁ̳۞טπّćາᆧ ௐ̱৺ඁதឰಱѣลᆸ۞ඁᆧΐĂ̶ٙ੨Я҃Հ̳πĄ 2. ۵Ӏ̙ٙآග̟࿅۞ᐹĂ27 ༱̮ࢨᗝҺඁߏ˘࣎ΞҖͷѣ ӄᄂ៉̳ٙπ̶੨۞үڱćԆБనზљ̙ڱٯҭౄј߆عᗝ۞ ඁќຫεĂͷٛ̂ۤົ۞ళಱमĂ১ඁ۞Җ߆јώᄃᏲଂјώ˵ ྵćԼଳ 1/2 నზљڱٯ၆̶ٙ੨̳πّᄃᖎ̼ඁ߆۞ӄৈϺ ѣࢨĄ 3. дனѣٙඁᒖဩ˭Ă̙آአണљᄃିљĂӎֹົඁ̶੨ೋ ̼Ą࿅߆͚عࢬ۞ାӄΞਕߏྵѣड़த۞ĂҌ͌Ξഴ͌১ඁइ ӀҖࠎ۞൴ϠĄೱ֏̝Ă߆ع೩ֻ১ඁᐹĂࡶѣड़۞ᆶߤ̍Ă υֹ༼ඁрഈड़ৈ̂۞ٙลᆸะ̚Ăͽౄј̙Ӏٺඁ ̶੨۞ඕڍĂ߆عᑕϒෛયᗟ֭ဦᏖྋՙĄ 33
32 33
ҭҲٙ۰̝۵ӀٙٙӣᒉٙඁඁᗝڱљٯĂ߇၆Ҳٙ۰˵ѣ̙Ӏ̝ᑝĄ ˘࣎ΞҖ۞Լซүࠎڱϼड़઼࡚ăࡻ઼၆љੵᗝଳᐌٙᗝ೩҃ᅍഴ̝Ељ͞ёĂ ѣӀ̳ۡݬٺπ۞྿јĂҭҖ߆јώ˵ߏᅮ˘׀҂ณ۞Ą
104
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ώ͛၁ᙋ̶ژᇹώࠎБ઼ٙѣ۞ტٙඁϦಡ͗ĞΒ߁ѣᘳඁ۰ăҺᘳ ඁͷੜඁ۰ğВࢍ 578 ༱ዶ͗ĂѩᔵڱԆБܑБᄂ៉छल۞̶ٙ੨Ă ҭᑕ֖ͽྎ၁Ӕனಡඁྤफ़۞̶੨̈́ඁטԼࢭ۞ࢋᇆᜩĂซ҃ѣӄ߆ٺ عֽ೩Հ̂ॾԊͷ݈ᖀّ۞১ඁԼࢭĄ༊ĂЯྤٺݫफ़۞ פڱĂώ͛ࢋଂඁ̶੨ᄃۤົ̳π۞֎ޘซҖ̶ژĂѩ˜ϔி̈́߆ عٙᙯ͕۞ኝᗟĂҌٺགྷᑻड़தࢬ۞҂ณ͌ኢ̈́Ą ޢĂଂώ͛ሀᑢྏზ۞ЧඕڍΞۢĂ੫၆ტٙඁĶඁ̰טķ۞ඁ தٕ࠹ᙯљੵᗝඈซҖԼࢭĂкڱѣड़Լචඁ̶੨̙̳π۞ன෪ĄЯ ѩĂࠎഇტٙඁטਕ྿ؠ˘ז̳۞ޘπĂᑕෞҤ֭णฟՀ̂ॾԊ۞ඁט ԼࢭĂΐૻ၆ٙྤफ़۞ೠ೪ăഴ͌ඁૄ۞߹εᄃ႒ඁன෪ĂֹĶඁט γķε࿅ԼࢭֽࢫҲĂͽᒉౄᐹኳ۞১ඁᒖဩĂซ҃೩̿ፋវۤົ۞ ৼඁࢲঈĞtax moraleğĂ྿јĶᇃඁૄăҲඁதă͌ഴҺăဿ႒ķ۞১ ඁϫᇾć 34 ࡶ่၆னҖඁ̝טЧљੵᗝٕඁதүԊొአፋĂᙱͽ၁ன ኝඁ̳πᄃԼචඁ̶੨۞ड़ڍĄ
ણ҂३ϫ ˘ă͛̚ొ̶ ̚δࡁտੰĂ2014ĂIJኬඁԼࢭ߆ඉޙᛉ३Ğ̚δࡁտੰಡӘ No.12ğijĂᄂ ΔĈ̚δࡁտੰĄ ͳԠྕĂ2012ĂIJଂಱˠඁኢԧ઼ඁטԼࢭijĂĮ༊ੑ߆įĂ15: 40-59Ą Ѧ߸ᆵĂ2006ĂĮέ៉гડტЪٙඁഴҺีϫ၆̶ٙ੨۞ᇆᜩįĂᄂ̚Ĉ ెϥ̂ጯੑඁࡁտٙჇ̀ኢ͛Ą Җ߆ੰࢍĂ2011aĂĮ̚රϔ઼ᄂ៉гડ઼ϔٙįĂᄂΔĈࢍĄ 34
˘࣎ѣӀۤົ൴ण۞ٙඁטĂᑕߏጐณౕދЧ႒ඁĞᄃᔖඁğ۞႒߽Ăтѩ̖ ਕؠཌྷྵָ۞ኝඁቑಛĂซֶ҃ϔிЧҋ۞ৼඁਕ˧Ăዋϡซඁதֽ྿ј̳πă ड़த۞১ඁϫᇾĂ֭೩̿ۤົ۞ৼඁࢲঈĂࢫҲ১ඁᏲଂјώĄ˘ਠ҃֏Ăѣӄٺഴ ͌႒ඁҖࠎ۞үڱѣĈ(1) ᖎ̼ඁ߆ĞTorgler, 2005ćAndreini et al., 1998ğć(2) ࢫ ҲඁதĞBayer and Sutter, 2008ćPapp and Takats, 2008ğ ć(3) አፋቊߤதᄃჳĞSlemrod ć(4) ΐૻٙྤफ़ೠ೪ĞAndreini et al., 1998ğ ć and Yitzhaki, 2000ćAndreini et al., 1998ğ (5) ઉБඁચநˠޘטĞAndreini et al., 1998ğć(6) ܳซੑ߆̳πᄃຆਕड़த۞ء ဈĞHammar et al., 2008ćTorgler, 2005ćBird et al., 2004ćAndreini et al., 1998ğĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
105
Җ߆ੰࢍĂ2011bĂĮ̚රϔ઼ᄂ៉гડछलќ͚አߤಡӘįĂᄂΔĈ ࢍĄ ӕࡌඖă߸⚗ڌăᘲϒمĂ2012ĂIJੑ߆ඕၹεᏊ၆ඉ̝ࡁտijĂĮ༊ੑ ߆įĂ19: 55-73Ą ܘपځĂ1990ĂĮඁё͚ᄃ̶ٙ੨ůᄂ៉̝၁ᙋࡁտįĂᄂΔĈ઼ϲ߆ ̂ڼጯੑ߆ࡁտٙჇ̀ኢ͛Ą गҹᙱĂ2006ĂIJٙඁԼࢭ۞ˬ̂คᄃ̱̂ਜ਼ޥů১ඁഴҺăኝඁ̳π ᄃඁЪ˘ijĂĮϖᖳܛᏉ؞ΏįĂ35: 1-34Ą गҹᙱĂ2014ĂIJᄂ៉ੑ߆ќ͚ă͵ϒཌྷᄃඁטԼࢭijĂĶ˷؟Аੰ̳̀ В߆ඉࡁົķኢ͛Ğ5 ͡ 2 ͟ğĂᄂΔĈ̚δࡁտੰགྷᑻࡁտٙĄ षઈܐĂ2014ĂIJᄂ៉১ඁޘטٙࢦ̶੨ड़ࡁ̝ڍտĈ2001-2011 ̝࣎វ ሀᑢ̶ژijĂĮੑඁࡁտįĂ43(1): 1-34Ą ਃ̥նăᛂޙၷĂ2014Ă IJܕѐֽԧ઼اϔ̝১ඁፉېၗᄃ࠹ᙯЯ৵ژijĂ ĮੑඁࡁտįĂ43(3): 79-97Ą ੑ߆ొੑ߆ྤੈ͕̚Ă2001-2010ĂĮტЪٙඁϦಡ८ؠࢍΊįĂᄂΔĈ ੑ߆ొੑ߆ྤੈ͕̚Ą ੑ߆ొੑ߆ྤੈ͕̚Ă2010ĂĮੑඁྤੈࢍĈᒉຽඁ̈́г͞ඁįĂᄂΔĈ ੑ߆ొੑ߆ྤੈ͕̚Ą ౘսࡓĂ2004ĂĮტЪٙඁљੵᗝ১ඁ̳πّ̝၁ᙋࡁտįĂᄂ̚Ĉెϥ ̂ጯགྷᒉგநࡁտٙдᖚჇ̀ኢ͛Ą เِᐖĂ1999ĂĮᄂ៉гડტЪٙඁҺඁᗝ̈́љੵᗝႊត̝ࡁտįĂᄂΔĈ ઼ϲ߆̂ڼጯੑ߆ࡁտٙჇ̀ኢ͛Ą เૈࣦĂ2013ĂIJኘ১ඁώኳ̳πϒཌྷඁטԼࢭ۞ၹຐĞ˭ğijĂĮඁચџ ΏįĂ2225: 39-43Ą ቺ࿚Ă2003ĂĮέ៉гડტЪٙඁҺඁᗝᄃљੵᗝ̳π̶ّ̝ژįĂᄂ ΔĈ઼ϲ߆̂ڼጯੑ߆ࡁտٙჇ̀ኢ͛Ą ችࡻ͛Ă2013ĂIJ̳πϒཌྷ۞၁ኹ̈́ӧဩĈͧႬ‧ᐒإჯษ۞Ӏ઼छந ኢijĂĮ߆ࡊڼጯኢᕍįĂ57: 1-34Ą ᘲॡ༱ăޙјĂ2008ĂIJኡᘳৼᄂ៉۞ٙඁĉijĂĶᓁវགྷᑻࢍณሀݭ 2008 ѐࡁົķኢ͛Ğ12 ͡ 19 ͟ğĂᄂΔĈ̚δࡁտੰགྷᑻٙĄ
˟ăࡻ͛ొ̶ Andreoni, J., B. Erard, and J. Feinstein. 1998. “Tax Compliance.” Journal of Economic Literature 36(2): 818-860. Atkinson, A. B., T. Piketty and E. Saez. 2011. “Top Income in the Long Run of
106
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
History.” Journal of Economic Literature 49(1): 3-71. Bayer, Ralph-C. and M. Sutter. 2008. “The Excess Burden of Tax Evasion-An Experimental Detection-Concealment Contest.” European Economic Review 53(5): 527-543. Bird, R. M., J. Martinez-Vazquez, and B. Torgler. 2004. “Tax Performance in Developing Countries: The Role of Demand Factors.” In Proceedings (Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association), ed. National Tax Association. Washington DC: National Tax Association, 284-289. Brys, B., S. Matthews, and J. Owens. 2011. “Tax Reform Trends in OECD Countries.” OECD Taxation Working Papers 1: 1-18. Gouveia, M. and R. P. Strauss. 1994. “Effective Federal Individual Income Tax Functions: an Exploratory Empirical Analysis.” National Tax Journal 47(2): 317-339. Hammar, H., S. C. Jagers, and K. Nordblom. 2008. “Perceived Tax Evasion and the Importance of Trust.” The Journal of Socio-Economics 38: 238-245. Internal Revenue Service. 2010. “Individual Income Tax Returns 2010, Publication 1304, Statistics of Income-Individual Income Tax Returns.” in http://www.irs. gov/uac/SOI-Tax-Stats-Individual-Tax-Statistics. Latest update 1 May 2014. Karabarbounis, L. and B. Neiman. 2013. “The Global Decline of the Labor Share.” NBER Working Paper 19136: 1-47. Katz, L. F. and K. M. Murphy. 1992. “Changes in Relative Wages, 1963-1987: Supply and Demand Factors.” Quarterly Journal of Economics 107(1): 35-78. Kau, J. B. and P. H. Rubin. 1981. “The Size of the Government.” Public Choice 37(2): 261-274. OECD. 2001. “Tax and the Economy: A Comparative Assessment of OECD Countries.” OECD Tax Policy Studies 6: 1-75. OECD. 2006. “Fundamental Reform of Personal Income Tax.” OECD Tax Policy Studies 13: 1-140. Papp, T. K. and E. Takats. 2008. “Tax Rate Cuts and Tax Compliance — The Laffer Curve Revisited.” IMF Working Paper 7: 1-22. Piketty, T. and E. Saez. 2003. “Income Inequality in the United States, 19131998.” Quarterly Journal of Economics 118(1): 1-39. Schneider, F. and D. Enste. 2002. Hiding in the Shadows: The Growth of the Underground Economy. Washington DC: International Monetary Fund Press. Slemrod, J. and S. Yitzhaki. 2000. “Tax Avoidance, Evasion, and Administration.” NBER Working Paper 7473: 1-76. Torgler, B. 2005. “Tax Morale in Latin Countries.” Public Choice 122: 133-157. World Bank. 2010. “World Development Indicators.” in http://data.worldbank.org/ country/united-states. Latest update 1 May 2014.
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
107
Personal Income Tax Reform and Tax Burden Distribution Analysis in Taiwan* Keh-nan Sun** & Shi-wan Lou***
Abstract In Taiwan, the tax deductions and allowances saved following the expiry of the Statute for Upgrading Industries on December 31, 2009 have generated additional revenues for reforming the personal income tax system. Aside from the effects on business operations and industrial development, the impact on household tax-burden and income distribution requires careful consideration in the context of Taiwan’s worsening income inequality. Based on personal income tax return data collected by the Ministry of Finance, our analysis leads to the following results. First, according to our progressive tax system, lowering the personal income tax rates tends to benefit the rich more than the poor and is thus harmful to household tax equity. Second, since the rates for the special deductions in regard to education and the physically and mentally challenged are high for the high income group, increasing their deduction rates will hurt overall tax equity. Third, raising the standard deduction can benefit the middle and lower income groups more, by not only improving the tax-burden distribution but also minimizing the loss in tax revenues. Finally, since dividend income is highly concentrated in the top decile, if the tax treatment were modified and the income deduction method adopted, income distribution would improve significantly and tax revenue would increase. Keywords: Tax-burden Distribution, Tax Loopholes, Special Deductions, Dividend Exemption System, Gini Coefficients
* **
DOI:10.6166/TJPS.61(71-108) Associate Professor, Department of Public Finance and Tax Administration, National Taipei University of Business. E-mail: [email protected] *** Associate Professor, Department of Public Finance and Tax Administration, National Taipei University of Business. E-mail: [email protected]
108
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ* गҹᙱ**ăᘲॡ༱***
ၡāāࢋ ᄂ៉၁߉ 20 ѐ۞IJܳซயຽ̿৺୧ּij ٺ2009 ѐبغ႕Ă߆ع ̏࠹ᙯ১ඁഴҺк̟פঐĂͷ˘׀ซҖٙඁטԼࢭĂ̰टΒ߁ ඁதᄃљੵᗝඈ۞አፋĂੵᇆᜩЋຽགྷᒉγĂՀᙯܼזछࢍඁᅅࢦ ᄃۤົ̳πϒཌྷĂд̶ٙ੨͟ᔌೋ̼۞ᄂ៉ĂࣃஎˢෞژĄ ώ͛ࢵА࿅ඁטԼࢭ݈ 2009 ѐĮࢍΊįྤफ̶़ۢژĈ(1) ტٙඁ̝Ъڱ১ඁഴҺঙᑿĂౄјኝඁ̝ٙඁૄᚑࢦܬᄞĂͷڱܧ ႒ඁ࿆хдć(2) ЧљੵᗝЯેҖયᗟĂԛјĶซֳϡķ۞ ̙Ъநன෪ć(3) ֳѣඁᗝљ۞ٯ۵ӀٙĂޘะ̚дಱѣลᆸĄ ώ͛ፂѩఢထ̙ТԼࢭ͞९Ă֭ͽ 2011 ѐٙඁಡඁྤफ़ซҖ၁ᙋ ̶ژĂࢋඕڍ൴னĈ(1) ტٙඁඁத۞አࢫĂдซඁத˭Ăкֹ ٙ۰ᒔྵ̂۞ഴඁ၁ৈĂ̙҃ͅӀٺछࢍඁ̶੨۞̳π ّć(2) ٙลᆸ၁ᅫֳѣିֈጯপҾљੵᗝᄃണᅪপҾљੵᗝ ۞ͧத࿅Ă߇೩ѩีљੵᗝĂົֹБវۤົ̝ඁ̶੨ೋ̼Ă ᄃ˘ਠᄮۢਕԼච১ඁ̳πѣ࠹༊̂۞मளć(3) ᇾљੵᗝ۞አĂ Я่ਕឰ̚Ҳٙ۰ֳצഴඁ၁ৈĂ߇̙ҭ߆عඁќຫε࠹၆ྵ͌Ă ͷΞԼචۤົඁ̶੨۞̳πّć(4) ۵Ӏٙ۞১ඁநࡶԼࠎ 27 ༱̮ࢨᗝҺඁڱĂֹБវۤົ̝ඁ̶੨ځពԼචĂͷΞᆧΐ߆ع ඁќĄ ᙯᔣෟĈඁ̶੨ă১ඁ႒߽ăপҾљੵᗝăనზљڱٯăGini ܼᇴ
* DOI:10.6166/TJPS.61(71-108) ** ઼ϲᄂΔથຽ̂ጯੑ߆ඁચրઘିĂE-mail: [email protected]Ą *** ઼ϲᄂΔથຽ̂ጯੑ߆ඁચրઘିĂE-mail: [email protected]Ą ќቇ͟ഇĈ102 ѐ 10 ͡ 1 ͟ć఼࿅͟ഇĈ103 ѐ 7 ͡ 1 ͟
72
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ಥă݈֏ ১ඁߏˠϔֳϡ઼छ೩ֻ̳Вڇચ͚ٙ;۞ᆊĂࠎ߆۞߆߉عࢋ ੑćඁќఢሀ̂̈ᄃඕၹăඁטᄃඁ߆۞։⯅Ă˜ҌٺኝඁԔĂ၆˘ ઼ੑ߆ăགྷᑻăۤົӮѣ࠹༊̂۞ᇆᜩ˧ĂՀְᙯ઼छ൴णᄃϔிࡅҌ Ă߇҃Ч઼߆ࠎعЯᑕॡᄃᒖဩតዏĂӮዋॡ၆ඁטઇυࢋ۞Լࢭᄃ አፋĄܕѐֽՀЯБ̼ăҋϤ̼۞ཙՎΐԣĂЧ઼གྷֽـ̷Ăྤܛ ᄃˠ˧ăԫఙொᖼᐛᓄĂֹඁૄԼតᄃ১ඁ̳πඈયᗟ͟ពࢦࢋĂඁט ԼࢭЯ҃јࠎ઼ᅫࢲሗĞBrys et al., 2011ğĄ ಶԧ઼҃֏ĂˬܕȈዶѐֽĂ߆ܳࠎعซགྷᑻ൴ण҃̂ณഴඁĂͽ̈́ Яᑕˠ˾ҁ̼ᄃࡅۤົඈયᗟٙᆧΐᘀ̳̂В͚ĂӮጱ߆عੑ߆ ℚĂ̳Вๅચుѐᘆ̿Ă̙҃ዋ༊۞১ඁഴҺՀౄјۤົళಱमᕖ̂Ă ͽ̈́͵̰ᄃ͵มፉ۞̙̳ன෪ćЯѩՐ১ඁ̳πᄃۤົϒཌྷ̏ߏ кᇴˠٙഇ࠽۞ԼࢭϫᇾĂ͍ߏٙඁ۞ኝᇈᇆᜩ̂кᇴछलĂͷࠎ߆ عќˢͧࢦ۞ੑĂٙͽЪநซҖٙඁטԼࢭĂՀߏᄂ៉߆ܕعѐ ֽ̙גटቤ۞߉߆ࢦᕇĞषઈܐĂ2014ćगҹᙱĂ2014ğĄ ซ֏̝Ăᄂ៉ᛳ̈ݭฟٸགྷᑻវրĂࠎѣड़ӛ͔Ըྤă೩̿၆γᚮۋ ˧Ă߆ܜعഇ࿅ͽഴҺٙඁࠎ۞࠹ᙯረᐽନ߉Ăүࠎ྿јགྷᑻϫᇾ ۞ࢦࢋ߱͘ćѩܜഇّ১ඁᐹ߆ඉ၁߉۞ඕڍĂ̙ҭᗼඁטĂ ᑝ߆عඁќĂ˵ᇆᜩ߉߆̳̈́ВޙనԸྤĂՀ၆ፋវඁ̶੨ᄃۤົ̳π ϒཌྷயϠᚑࢦࢬड़ڍĄּтĂ࣎ˠტЪٙඁĞͽ˭ᖎჍĶტٙඁķğ ၆ྤώٙĞтைדӀिٙă۵ைϹٽٙğкග̶̟ᗓኝඁٕҺඁᐹ ĞगҹᙱĂ2006ğćͅ៍ᓟྤٙੵᓟྤপҾљੵᗝγĂ֭ЇңᐹĂ ѩன෪ځព࿁ͅ১ඁ̳πࣧĄѩγĂტٙඁЧপҾљੵᗝ۞ఢؠĂ ˘ਠ˵кᄮࠎ၆Ҳٙลᆸ֭၁ኳӀৈĂͅࣆឰٙ۰ᒔྵк۞ഴ ඁӀĞ͍дซඁத˭ğĂڱЪ১ඁ۞ۤົϒཌྷĄГಶტٙඁԼ ච̶ٙ੨۞Αਕ֏Ăֶፂ 2009 ѐĮტЪٙඁϦಡ८ؠࢍΊįĞͽ ˭ᖎჍĮࢍΊįğࢍඕڍពϯĂ݈ 20% ۞ඁ݈πӮٙᓁᗝࠎ Ҳ ޢ20% ۞ 31.63 ࢺĂҭኝᇈტٙඁ۞ޢඁޢٙஐᗝĂ۰۞ࢺᇴ̪
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
73
྿ 29.39 ࢺĂពϯٙඁԼච̶੨̙Ӯ۞ड़ڍѣࢨĞѐྤޘफ़ពϯ Ϻѣ࠹Тன෪ğĄ 1 ѣᝥٺѩĂ߆̏عдIJܳซயຽ̿৺୧ּijĞͽ˭ᖎჍĶܳய୧ּķğ ٺ2009 ѐغ၁߉ഇ႕ޢĂੵܲࡁտ൴ण۞১ඁഴҺረᐽγĂዶ۞ᐹ к̟פঐć҃ᒉӀְຽٙඁĞͽ˭ᖎჍĶᒉٙඁķğ˵አࢫࠎ 17% ಏ ˘ඁதĂͽഇ೩̿ፋវඁ̳۞טπّĂֹ֭ЋຽᚮۋᒖဩՀᔌड़தᄃ̳πć Тॡѩඈតࢭٙᆧΐ۞ඁќĂઇࠎტٙඁטԼࢭ۞ੑĂҋ 2010 ѐ አፋტٙඁඁதăљੵᗝඈĂഇਕֹტٙඁ̝ඁ̶੨ਕՀ̳π֭Ъۤ ົϒཌྷĄซ֏̝Ăѩ˘࠹ᙯԼࢭ̰टĂੵტٙඁ۞ۡତአፋड़ڍγĂд ඁЪ˘۞࠹̢ᙯᓑ˭ĂགྷϤЋຽᒉٙඁ۞ඁአፋĂ࿅۵ڌ۵ӀΞљٯ ඁᗝă۵ڌԸྤٯഴඈგĂ˵มତᇆᜩזछल۞ტٙඁඁĄϤٺѩࠎ ᄂ៉ඁ˘۞טѨࢦ̂ԼࢭĂயϠ۞ड़ڍტኑᗔĂ͍д̶ٙ੨͟ᔌೋ ̼۞ᄂ៉Ă၆̳π۞ᇆᜩࣃஎˢෞژćѩγĂ2014 ѐ 5 ͡ 16 ͟ϲڱ ੰˬ఼࿅ੑ߆ొٙ೩Ķੑ߆ઉБ͞९ķ࠹ᙯ࣒ڱĂ੫၆ඁЪ˘ԆБన ზљ͞ٯёซҖԼࢭĂ҃ѩඈតࢭ၆̳πࢬ۞ᇆᜩĂϒࠎώ̝͛ࡁտϫ۞Ą дࡁտՎូ˯Ăώ͛АॲፂԼ ̝݈ט2009 ѐĮࢍΊį۞Ѩ৺ྤ फ़ซҖࢍ̶ّژĂͽᒢྋԼ݈טტٙඁטڱЪந̶੨ඁᄃ࿁ۤͅົ ϒཌྷ۞ЯĂ֭ॲፂநኢᄃ၁ચఢထώ͛ᄮࠎྵָ۞ΞҖԼࢭନ߉ćซ҃ Гͽੑ߆ྤੈ͕̚Լ۞ޢטາ 2011 ѐٙඁϦಡ८ྤؠफ़ࠎࡁտϓ វĂ2 ᑭរѩѨඁטԼࢭ̚Ăტٙඁ۞ඁதăҺඁᗝăљੵᗝඈአፋନ߉Ă ߏӎѣᆧซፋវۤົ۞ඁ̳πĂ֭ᄃώ͛ఢထ۞Լࢭନ߉үͧྵćТॡ ˵၆ࣣϲ఼ڱ࿅Ķੑ߆ઉБ͞९ķ̝ඁЪ˘۵ӀٙԼଳ 1/2 నზљٯ ᄃტٙඁᆧЕௐ̱৺ᙝᅫඁத 45% ඈâ׀ซҖෞҤĂΐͽᑭăԼซĄ дඁЪ˘ඁ˭טඕЪᒉٙඁᄃტٙඁ၁ᅫኝᇈྤफ़۞̶͞ژёĂ၁ ࠎͽ࠹ـᙯ͛ᚥٙϏѣ۞ćώ͛ഇਕ࿅Հৌ၁ăԆፋϓវ۞ಡඁྤफ़Ă 1
2
̚δࡁտੰĞ2014ğ۞ಡӘĂॲፂҖ߆ੰࢍᓁछलќ͚አߤྤफ़ࢍზĂͽՏ ͗ĶΞ͚੨ٙĞdisposable incomeğķ˟Ȉඈ̶Ҝ៍၅ԧ઼ܕȈкѐֽٙम̝ ត̼Ăពϯ̶ٙ੨̙Ӯ̝ೋ̼ి̈́ޘ࠹ޘ༊ᚑࢦĂ߆عυื̟ͽϒෛĂ֭నڱ೩ ѣड़ྋՙ̝։ඉĄ ੨Ъ߆عᖐԼౄĂੑ߆ొੑඁྤफ़͕̚ ٺ2012 ѐԼࠎੑ߆ొੑ߆ྤੈ͕̚Ą
74
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ሀᑢෞҤ࠹ᙯԼࢭନ߉Ăͽᑭෛ၆ඁ̶੨ᄃ߆عੑ߆̝ᇆᜩĂซ҃೩ ߆ඉޙᛉĄ ώ̶͛ј̣༼Ăੵ݈֏γćௐ˟༼ࠎॲፂಡඁྤफ़۞ࢍ̶ّژĂᄲ ځனҖტٙඁ۞טࢋεĂͽ̈́࠹ᙯഴҺఢؠᄃඁఢᔖ၆̳πّᇆᜩ ̝ଣĂүࠎෞҤඁԼନ߉̝၆ăҥᙋ۞ૄᖂćௐˬ༼ࠎ၁ᙋ͞९̝న ࢍ̈́ྤफ़நᄲځćௐα༼ࠎ၁ᙋ̶̙ژТԼࢭ͞९၆छࢍඁ̶੨ᄃ߆ عඁќ۞ᇆᜩćௐ̣༼ࠎඕኢᄃޙᛉĄ
෮ăტٙඁטኝᇈტᜓ̳̈́πّଣ ১ඁ̳πߏనࢍᐹ։ඁࢋࢦ۞טᙯᔣ̝˘ćҭ̳π۞நهࢋߏ෦ኜ ࣎ٺˠ၆ࣖநᇇᄃϒཌྷ۞ૄώᄮۢĂ߇ޝᙱѣ˘࣎ቁ۞ّؠҿᕝĄ ಶ১ඁ̳π҃֏âਠΞଂ˭ЕᇾֽᄮؠĄ(1) ͪπ̳πĞhorizontal equityğĈ࠹ТĶгҜķ۞ˠᑕፉ࠹Т̝ඁć 3 Ϻӈ࣎ඁ݈Ӏͪ ࠹Т۞ˠĞٕߏ઼ֳצछڇચӀৈ࠹Т۞ˠğĂٺ১ඁኝᇈޢĂᑕֹ ඁ۞ޢӀͪϺ࠹ТĄ(2) ̳ۡݬπĞvertical equityğĈ̙ТĶгҜķ ۞ˠᑕፉ̙Т̝ඁć 4 Ϻӈඁ݈Ӏ̙ͪТ۞ˠĞٕߏ઼ֳצछڇ ચӀৈ̙Т۞ˠğĂٺ১ඁኝᇈޢĂม۞ӀͪϺᑕ̙ТĂͷ̙Լត ࣧА࣎ˠมӀͪ۞ҲึҜĞOECD, 2001ğĄ Г۰Ăࠎ၁ன˯۞̳πநهĂдኝᇈࣧ˯ѣ̙Т۞ૺĈצ ৈࣧĞbenefit received principleğăณਕࣧĞability to-pay principleğĄ ݈۰ૺ࣎ˠଂ߆͚عֳٙ۞צĶڇચӀৈķүࠎኝᇈ১ඁкဿ۞ֶ ፂćޢ۰ૺ࣎ˠ۞Ķགྷᑻਕ˧ķүࠎኝඁ۞ֶፂĄ҃Ķགྷᑻਕ˧ķ
3
4
ٙᏜĶгҜķĞsituationğĂ௫ၚ˯ߏͽ˘ֱΞ៍၅۞זଐڶĂүࠎኝඁ۞ᏊณᇾĂ тٙă͚ăੑயĂٕߏछलᄃڶېބă઼ֳצछڇચӀৈඈĄѩĂࢋડ̶̙ Тˠ۞ĶгҜķĂซ҃ҿᕝ১ඁѣӎ྿јͪπ̳π۞ቁ̙टٽćҭ˘ਠᄮࠎଳҖᇃૄ ۞১ඁߏჯ᜕ͪπ̳π۞υࢋ݈೩ᄃ୧ІĂ҃ഴҺඁᄃमҾඁத̝ఢົؠПचͪπ ̳π۞ϫᇾĄ ᔵ˘ਠᄮࠎซඁதăमҾඁதăҺੵᗝඈ۞ଳҖѣӄٺ྿ߙז̳ۡݬ۞ޘπ ّĂҭซٕഴҺ۞ޘᑕྍтңĂ̪ߏ˘̙࣎ٽՙ۞ؠᙱᗟĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
75
ҲâਠܼϤᘳৼ১ඁॡ۞൭ࡴຏĞӈड़ϡ۞ຫεğͅߍć༊൭ࡴຏ ҲॡĂӈܑԡᜁࠗ۞ޘĂϺӈགྷᑻਕ˧ྵૻĂΞፉྵ۞ඁć ̝ͅĂགྷᑻਕ˧ྵҲĂಶᑕፉྵҲ۞ඁĞOECD, 2006ğĄ ಶტٙඁ۞১ඁ̳πّ҃֏Ăιߏͽٙࠎඁૄ۞၆ˠඁĂٙͽඁᗝ ۞ࢍზื҂ᇋৼඁཌྷચˠ̝ፉкဿĞּтԬዳᏐᛳˠᇴăछलϡଐԛ ඈğĂޢГͽซඁதኝᇈĂͽЪኝᇈّ࿆ăۤົϒཌྷඈপኳĄϺ ӈιૻአณਕኝඁ۞̳πĞ̙ঘ̈́צৈࣧğćЯѩ̳π۞ໄهΒ߁ඁ ૄ ۞ ͪ π ̳ π ᄃ ณ ਕ ۞ ̳ ۡ ݬπ Ă ݈ ۰ ૻ አ ᇃ ૄ ٙ Ğ comprehensive incomeğ۞ໄهĂЪ۞ڱ১ඁഴҺĞᄃᐹğᅮႽณഴ͌Ăڱܧ႒ඁ˵ ืࢫҲᄵЯ֭ѣड़֨ĂЧᙷݭٙౌග̟˘ෛТ̥۞১ඁޞ࿃ćޢ۰ Ğ̳ۡݬπğࢋՐტٙඁซّĂᐌΞኝඁٙ۞ᆧΐĂ১ඁፉͧ ࢦĞӈඁᗝΚٙᗝ۞ͧதğዋޘ೩̿Ăͽഇ྿זณਕኝඁϫ۞Ą҃ώ͛ ٙଣ۞১ඁፉ̳πّĂӈߏͽѩ̳π៍ֽهϲኢĂϺӈАགྷϤĶͪ π̳πķĂࢋՐٙѣ۞ٙౌυืৼˢඁૄኝඁĂГགྷϤ၆ૄώϠ߿ඈ ЪநഴҺᄃซඁதኝᇈĂͽ၁னඁ۞טĶ̳ۡݬπķĂтѩ̖ߏЪۤ ົϒཌྷ۞ඁטĄЯѩĂώ༼ॲፂԼ ۞݈ט2009 ѐĮࢍΊįᄃ࠹ᙯ઼ ϔ̝ٙྤफ़Ăֶ˯ኝඁ̳πநهĂ̶Ҿଂፋវტٙඁ̝ኝᇈăტٙ ඁ۞ࢦ̶੨ड़ڍăტٙඁ۞ഴҺљੵඈࢬШĂซҖࢍ̶ّژĂᑭෛٙ ඁ̳۞טπّĂซ҃үࠎෞҤ߆عԼࢭନ߉۞ણ҂Ą
˘ăፋវტٙඁטტᜓ ଂඁ̳טπّ֏Ăᄂ៉ტٙඁߏӎৌਕ၁னඁ̳πϫᇾĂጯ۰छ ᄃۤົ̂ி၁кٙኳႷĄซ֏̝Ăԧ઼ͽࣘࠎـᜪགྷᑻ൴णᄃপؠϫᇾĂ ੵ˞IJٙඁڱijγĂΩࢎѣధкপҾڱĂּтIJܳซயຽ̿৺୧ּijă IJረᐽϔมણᄃϹ఼ޙన୧ּijăIJܳซϔมણᄃ̳ВޙనڱijඈĂഇਕ ᖣϤഴඁܳซயຽ൴णćҭߏѩඈഴඁନ߉ᄃྤώٙᐹ۞үڱĂౄј ඁ̶੨۞̙̳πćႬื˫ޢ࿅IJٙૄώඁᗝ୧ּijĞ2006 ѐ၁߉ğ ֽჯ᜕ቅ۞১ඁ̳πĄϤѩΞ֍ԧ઼ፋវٙඁޙ۞טၹΞᄲߏᝑԖߛ ޏĂགྷᑻड़தᄃඁ̳π֭ϏజԆፋ۞ă˘ّ۞ৼˢඁޙטၹ̚҂ณĄ ಶඁૄೠ೪֏Ăॲፂ 2009 ѐĮࢍΊį۞ᇴፂពϯĂტٙඁ۞ಡ
76
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ඁٙ 42,477 ᆆ̮Ă҃ࢍᓁ઼ϔٙពϯ઼ϔٙࠎ 108,758 ᆆ̮Ă ϺӈϠயࢋ৵ણᄃགྷᑻ߿જ۞ٙಡ࿌Ăࡗѣ 61% ՟ѣజৼˢٙඁט ̚Ă5 Ξ֍ტٙඁ۞ྤफ़ೠ೪ߏѣࢦ̂႒۞Ą6 Г۰ĂϤٺඁૄ۞߹εĂ ͽტٙඁඁͧ̂ޝதརдڱఢᔖ۞ᓟྤٙ˯ćॲፂ 2009 ѐ઼ϔ ٙĞҖ߆ੰࢍĂ2011ağ۞ྤफ़ពϯĂЩჍᄃტٙඁछलᓟྤٙ ࠹ัצ۞ܕˠࣶಡ࿌ࡗΚБొ઼ϔٙ۞ 57%Ă҃ᄃܧᓟྤٙ࠹۞ܕ ᒉຽ࠳ዶࡗΚ 43%Ă۰۞ͧࢦࠎ 1.35Ĉ1ćҭТѐĮࢍΊį۞ᇴፂ ពϯĂᓟྤٙࡗΚБొಡඁٙ۞ 75%Ă҃ܧᓟྤٙࡗΚ 25%Ă۰۞ ͧࢦࡗࠎ 3Ĉ1Ą7 ྵͧ࠹ΞۢĂტٙඁ၆ܧᓟྤٙ۞ೠ೪ѣځព႒εĂ ၆ͽᓟྤٙࠎ۞̚Ҳٙछलâߏ̙̳π۞১ඁޞ࿃Ą 8 ซ҃֏̝Ăᄂ៉ტٙඁ۞טεĂࢦࢋ۞ᙯᔣд˭ٺЕ۞ഴҺඁ̈́ ႒ඁன෪ᚑࢦĂͽณਕኝᇈ۞ჟৠڱ၁னĂТॡ߆۞عඁќ˵಼̂ ഴຫĞᘲॡ༱ăޙјĂ2008ğĂϦт˭Ĉ 1. ϏϦಡ͗ிкĈॲፂ̰߆ొࢍྤफ़Ă2009 ѐغᄂ៉ˠ˾ѣ 2,312 ༱ˠĂ҃ТѐϤĮࢍΊįଯზტٙඁϦಡٙஉᄏ۞ˠᇴ่ 1,505 ༱ˠĂϺӈѣ 35% ۞ˠ˾ϏϦಡტٙඁĄΩγĂĮ̚රϔ઼ᄂ៉ гડछलќ͚አߤಡӘįĞҖ߆ੰࢍĂ2011bğពϯĂ2009 ѐ
5
6
7
8
ॲፂ Schneider and Enste (2002) ۞ࡁտଯზĂᄂ៉˘ѐ۞г˭གྷᑻ߿જயࣃҌ͌Κ઼ ̰ϠயͨᗝĞGDPğ۞ 20% ͽ˯ĂܛᗝҌ͌྿ 2.5 Џ̮ͽ˯Ą ͽ઼࡚ࠎּĂ2009 ѐ۞઼ϔٙᄃಡඁٙĂ۰۞ܛᗝ̶Ҿࠎ 120,334 ᆆ࡚̮ă 76,264 ᆆ࡚̮ĂϺӈಡඁٙࡗࠎ઼ϔٙ۞ 63.4%ć҃ 2010 ѐѩ۰۞ܛᗝ ̶Ҿࠎ 126,775 ᆆ࡚̮ă80,891 ᆆ࡚̮Ăಡඁٙࡗࠎ઼ϔٙ۞ 63.8%ćೱ֏ ̝Ă઼࡚ಡඁٙ۞ܛᗝπӮࡗࠎ઼ϔٙ۞ 6.3 јνΠĂٙͽᄂ៉۞ 3.9 јνΠߏ ځពઐҲĄ઼࡚ٙ࠹ᙯྤफ़ֽҋ͵ࠧᅙҖĞWorld Bank, 2010ğĄ ઼࡚ 2010 ѐಡඁྤफ़Ӕன۞ᓟྤٙĞwage and salaryğᄃܧᓟྤ̝ٙ࠹၆ͧࢦࠎ 2.59Ĉ1Ąྤफ़ֽҋ઼࡚̰гඁચԊĞInternal Revenue Service, 2010ğ ĄΩγĂKarabarbounis and Neiman (2013) ၆Б 56 ઼۞ࡁտពϯĂ ܕ30 ѐֽĂϤٺԸྤੑ۞ᆊॾ࿆˭ Ăጱ౻જĞLğᄃྤώĞKğ۞࠹၆ͧதĞL/Kğព˭ࢫĂֹкᇴ઼छ۞౻ જЊᗝځពഴ͌Ą ॲፂ̚δࡁտੰĞ2014ğ۞ಡӘĂԧ઼ัצˠࣶಡ࿌Κ GDP ̝ͧࢦᅈҲ઼࡚ٺă ͟ώ̈́ᇇ઼Ą2005 ѐ݈Ăྍּ̪ͧځពٺᔹ઼Ăҭҋ 2011 ѐ̝ޢĂᔹ઼̏˞ ԧ઼Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
77
۞छल͗ᇴࡗࠎ 769 ༱͗ĂҭტٙඁϦಡྤफ़ពϯѩѐ۞छल͗ᇴ ࡗࠎ 535 ༱͗Ă۰࠹मࡗ 234 ༱͗ĂϺӈѣ྿ࡗ 30% ۞छल ٙྤफ़֭Ϗజტٙඁטٙೠ೪זĄ 9 2. ൺ႒ಡᚑࢦĈགྷᑻొ̈̚Ћຽ 2009 ѐ۞غࢍĂБ઼БొЋຽ ѣ 1,258,260 छĂҭॲፂੑ߆ྤੈ͕̚۞ྤफ़Ğੑ߆ొੑ߆ྤੈ̚ ͕Ă2010ğពϯĂТѐѣϦಡᒉٙඁ۞ᒉӀְຽछᇴĂ่ࡗ 91 ༱ छćϺӈҌ͌ѣ 34 ༱छЋຽϏϦಡăᘳৼᒉٙඁĄᔵдனҖ ඁЪ˘˭Ă̈ఢሀᒉӀְຽ۞ஐӀߏͽᒉӀٙ۞ԛёᘳৼტٙ ඁĂҭඁચಏҜݒڱԆБăቁгೠ೪ѩඈଳߤؠኝᇈ۰۞ஐӀ ྤफ़Ă 10 Я҃дტٙඁ̚ൺ႒ಡᒉӀٙߏυඕڍĄ 11 3. Һඁٙᄃ̶ᗓኝඁ࿅кĈЪ۞ڱ১ඁ႒߽Ğtax loopholeğ˵ߏౄ јಡඁٙઐҲ۞ࣧЯ̝˘ĂࢋΒ߁αొ̶Ĉ(1) Ћຽ̝ࣶ̍ Ͼࢴߺ෭ඈӀّٙҺඁć(2) ొ̶Ӏिٙăੜᖚٙᄃቇă ۍඁඈٙҺඁć(3) ൺഇைדᄃྤயᙋ̼דඈ۞Ӏिٙଳ̶ᗓ ኝඁć(4) ᙋדᄃഇఱϹٽٙăొ̶ିᓟྤٙᄃঔγֽٙ ܜഇҺඁඈĄ 12 9
10
11
12
ಡඁछ͗ᄃ၁ᅫछ͗ૄώ˯ߏ̙Т۞Ă݈۰ࢋߏͽϦಡॡٙਕֳѣ۞љੵᗝᄃٙਕ ዋϡ۞ඁத҂ณࠎࢦᕇćޢ۰ࢦдВТϠ߿˯۞གྷᑻӀৈඈࠎĄϤٺტٙඁଳ ซඁதĂ҃ొ̶۞পҾљੵᗝ˫ѣܛᗝٕѨᇴ۞ࢨטĂٙͽкᇴѣ̍үٙ۰ӈֹ ᄃछᛳТҝ˘͗Ăҭٙඁ۞Ϧಡ̪ົᄃछᛳ̶ฟϦಡĞ͍ߏᄃͭϓТҝ۞Ϗ јѐ̄̃ğĄѩĂϏజტٙඁטٙೠ೪۞ז၁ᅫछल͗ᇴͧதᑕྵ͛̚۞ 30% ᔘĄ 2009 ѐྤăЪူᖐ۞ᒉӀְຽछᇴ྿ 72 ༱кछĂ̚ଳߤؠኝᇈ۰ĞΒ߁˘ ਠظछᄃᝊమğϺѣ 40 ༱кछĄ ಶљᘳĞwithholdingğᄃٙྤफ़఼ಡĞinformation reportğߏޘטٙඁቊᇈ˯ ۞̂Ӏጡćҭ၆ٺҋԧัϡĞself-employmentğᄃొ̶ܧᓟྤٙ۰ĞࠤҌڱܧٙ ۰ğĂ̂ӀጡΑਕ࣌εĂٙͽೠ೪ѩඈ̙֭ٙटٽĄKau and Rubin (1981) ܮ ᄮࠎҋԧัϡ۰ΞྵटٽᔳᖟٕٙଳۏۏϹٽඈ͞ёֽ႒ඁĄΩγĂ઼࡚̰гඁ ચԊॲፂ Taxpayer Compliance Measurement Program ۞ྤफ़ࢍពϯĂ1988 ѐѣ 40% ۞઼࡚छࢍಏҜҲಡٙඁĂ53% ϦಡϒቁĂ7% кᘳٙඁć̚Ҳಡٙඁ۰ ࢋкߏҋԧัϡ۰Ğྺϔăྤથཱིğᄃܧᓟྤٙ۞ีϫć࠹၆҃֏ĂᓟྤٙϦ ಡܛᗝࠎৌ၁ٙ۞ 99.5%Ăᅈٺҋԧัϡ่ٙࠎ 41.4%ĞAndreoni et al., 1998ğĄ ᙋדϹٽٙଂ 2013 ѐĂѣ୧І۞ৼˢٙඁ۞ኝᇈćିᓟྤٙҺඁଂ 2012 ѐפঐćঔγֽٙҋ 2010 ѐĂ࿅ 100 ༱̮ͽ˯۰БొৼˢҲඁט
78
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ੵЯ˯Ъڱഴඁᄃڱܧ႒ඁඈඁૄܬᄞ̝યᗟγĂტٙඁ۞Ч ҺඁᗝăљੵᗝăඁதඕၹߏӎЪநĂ၆ඁ̶੨۞ͪπᄃ̳ۡݬπਕӎ ѣٙᆧซĂ˵૱ࠎጯ۰छٙኳႷĄּтĂܘपځĞ1990ğ۞၁ᙋඕڍព ϯĂԧ઼ტٙඁѣځព۞ࣆཉྃ෭ड़ڍĞupside-down subsidy effectğĂ ٙลᆸֳצഴҺ̝˘ܕࡗޘΗĞ49.5%ğĂҲٙลᆸ̙צֳ זБొඁё͚۞ 3%ćЯѩტٙඁ۞Һඁᗝఢົ҃ͅؠឰ̶ٙ੨ೋ̼Ą เِᐖĞ1999ğॲፂ 1996 ѐྤफ़൴னĂҺඁᗝăᇾᄃᓟྤљੵᗝ۞צ ৈ၆෪ࢋࠎ̚Ҳٙ۰ćҌٺЕᓝљੵᗝĂܲ̚ᐍ̈́ҋϡҝшᔉޏ ࣄഠӀिљഴีϫ၆̚Ҳٙ۰ࠤࠎࢦࢋĂٙ۰ͽॕᙑљੵᗝΚ 90.88% ࠎĂ߇јࠎٙ۰۞༼ඁ͇ૅĄቺ࿚Ğ2003ğ۞̶ژ൴ னĂҺඁᗝᄃЧีљੵᗝֹٙลᆸ̝ኝඁٙࢫҲྵޘҲٙลᆸ ۰ࠎ̂ćкᇴ۞পҾљੵᗝ˵ֹٙ۰ֳϡྵкᐹćЕᓝљੵᗝࢋ ࠎٙลᆸֹٙϡĂࠎٙลᆸͽഴᅅඁ۞ࢋјЯĄ ֶፂౘսࡓĞ2004ğ۞၁ᙋ̶ژඕڍ൴னĂ̂ొ̶љੵีϫкϤۤົ πӮٙྵ۞ะཏٙଳϡć҃ࣆཉྃ෭ड़ͽ͍ڍЕᓝљੵีϫ ǕĶՏˠ ̙ࢨܛᗝķăĶՏˠࢨᗝķ̈́ĶՏ͗ࢨᗝķඈˬ۰ྵࠎځពĂ ̚˫ͽĶՏˠ̙ࢨܛᗝķ̝ࣆཉྃ෭ड़ڍ̂ĄѦ߸ᆵĞ2006ğ۞၁ᙋඕ ڍពϯĂҺඁᗝѣӄٺԼච̶ٙ੨ĂҭഴҺีϫົΐᆐඁޢٙ ̶੨۞ೋ̼ޘĄͳԠྕĞ2012ğ۞̶ژĂԧ઼ࠎခᐽགྷᑻ൴णĂ߆ ܜعഇଳϡ১ඁഴҺ߆ඉ۞ඕڍĂੵ˞ѣຫඁ̳טπγĂՀߏౄјۤົళ ಱमᕖ̂۞Я̝˘ĂЯ҃ฟᇈᄃྤώӀ࠹ᙯ۞ಱˠඁߏ߆̙גعट ቤ۞১ඁନ߉ćเૈࣦĞ2013ğࠤҌૺ၆ྤώӀᑕଳ၁ᆊኝඁ͞ёĂ тѩ̖ਕѣड़ᒺ̈ళಱमĂ၁னٙඁ̳۞טπّĄѩඈኢᄃਃ̥նă ᛂޙၷĞ2014ğᙒТ၆ಱˠฟᇈа㒝ඁĞfeedback taxğֽЪந̼১ඁ ፉ۞࠻˘ڱĄ 13
13
۞ኝᇈඁૄ̚Ą Katz and Murphy (1992) Piketty and Saez (2003) ၆઼࡚ಡඁྤफ़۞ࡁտ˵ពϯĂଂ 1970 ѐͽޢĂಱѣ̝ 10% छल۞ٙᆧΐ࠹ޘ၆ྵͽـԣిĂࢋᄃ࣎ˠ ٙඁ̈́யඁ̝ᙝᅫඁத۞಼̂አࢫѣᙯĂЯѩ၆ಱѣ۰Ъந۞ኝᇈ১ඁߏჯ ̳ٙπ̶੨۞ࢦࢋ̍˘̝Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
79
ტЪ֏̝Ăԧ઼ტٙඁ۞ഴҺඁ̈́႒ඁன෪ᚑࢦĂਕ၁ன۞ࢦ̶ ੨ड़ڍѣࢨć҃љੵᗝăඁதඕၹ̝࠹ᙯఢؠĂҬͼ˵Ϗਕ྿јඁ̳π ̶੨۞ϫᇾć˭͛ซ˘ՎᑭෛѩඈયᗟĄ
˟ăტٙඁࢦ̶੨ड़ڍᑭෛ ᨧ ඁ݈ăඁޢٙͧྵ ॲፂ 2009 ѐĮࢍΊįፋநΞछࢍಏҜٙᓁᗝăٙஐᗝă ඁޢٙඈᇴፂЕтܑ 1ăܑ 2Ąܑ 1 ߏछलϦಡ͗۞ٙܛᗝҲ ଵЕ۞Ȉඈ̶Ҝྤफ़Ă①̝̚ĶٙᓁᗝķܼЧ̶Ҝ̝ϦಡಏҜдტ ٙඁϦಡ३˯ٙᆷ۞ඁ݈Бѐٙᗝ̝ΐᓁć②ٙᓁᗝĶͧࢦķӈ ࠎЧ̶ҜٙᓁᗝΚБొĞȈ̶࣎Ҝğٙᓁᗝ۞ͧதć③۞Ķٙஐ ᗝķܼϦಡ͗۞ٙᓁᗝഴΝҺඁᗝăЧљੵᗝ۞ޢኝඁٙᗝĂ҃ٙ ஐᗝĶͧࢦķӈࠎЧ̶ҜٙஐᗝΚБొٙஐᗝ۞ͧதĄѩγĂϦ ಡ͗۞ٙஐᗝࢷ˯ซඁதĞ֭ഴΝซमᗝğܛ۞ޢᗝӈࠎ④۞Ķᑕ ৼඁᗝķćТநĂᑕৼඁᗝĶͧࢦķӈࠎЧ̶ҜᑕৼඁᗝΚБొᑕৼඁᗝ ۞ͧதĄ Ϥܑ 1 ۞②ă③ΞۢĂੵ˞ٙ۞ௐ˝ᄃௐȈ̶ҜϦಡ͗γĂ ̶ҜϦಡ̝͗ٙĶஐᗝķͧࢦౌͧٙĶᓁᗝķͧࢦֽҲĞּт ௐ˘̶Ҝ۞ѩ̶ࢦͧҾࠎ 0.00% 1.26%Ă҃ௐȈ̶Ҝ۞ͧࢦ̶҃ͅҾ ࠎ 60.42% 35.42%ğĂϺӈტٙඁ۞ഴҺఢֹؠҲٙ۰۞ٙĶஐᗝķ ͧࢦ˭ࢫĂ҃ٙ۰۞ٙĶஐᗝķͧࢦ˯̿ćЯѩĞඁ݈ğٙᓁᗝ ഴଫЧҺඁᗝăљੵᗝ۞ޢĞኝඁğٙஐᗝĂՀࠎځពгะ̚ٺٙ ลᆸĄٕధд҂ᇋૄώϠ߿ޢĂ୬ֹٙ۰Ķ࠹၆ķкᘳඁĂҭ ಶЧљੵีϫ۞Ķ၆ķܛᗝ֏ĂҲٙ۰Яٙᓁᗝྵ͌ĞࠤҌ̈ٺБ ొ۞ҺඁᗝᄃљੵᗝğĂдซඁதኝᇈ˭ֳٙ၁ኳഴඁӀৈྵ͌ćЯ ѩĂЧีљੵᗝఢؠಶ˘ᆸѨ֏ߏΞਕ̙Ӏٺ̳ٙπ̶੨Ą Ϥܑ 1 ۞⑤ΞۢĂੵௐȈ̶Ҝछࢍ۞ĶඁޢķٙͧࢦĞ32.92%ğ ྵ②Ğඁ݈ğٙᓁᗝͧࢦĞ35.24%ğҲγĂዶ 9 ̶࣎Ҝ۞ඁޢٙ ͧࢦӮྵඁ݈ٙᓁᗝͧࢦࠎĂពϯԧ઼ტٙඁޘטቁ၁ֹٙ
80
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ลᆸ۞ඁޢٙͧࢦ˭ࢫćͷϤ④ϺۢௐȈ̶ҜٚፉБొᑕৼඁᗝ۞ 79.41%ć߇ტٙඁ۞Чีљੵᗝఢؠᔵӄٺ̳ٙπ̶੨Ăซኝ ᇈΞԼචඁ̶੨۞̳πّĄ ܑ 1ā2009 ѐტٙඁЧٙᄃᑕৼඁᗝдٙȈ̶Ҝ̝ͧࢦ ٙȈ̶ ҜāāҾ
ٙᓁᗝ ٙᓁᗝͧࢦ(%) ٙஐᗝͧࢦ(%) ᑕৼඁᗝͧࢦ(%) ඁޢٙͧࢦ(%) ඁޢٙᓁ ② ③ ④ ⑤ (Ѻ༱̮) ᗝ(Ѻ༱̮) ①
Ч̶Ҝ ā᎕ Ч̶Ҝ ā᎕ Ч̶Ҝ ā᎕ Ч̶Ҝ ā᎕
⑥
ௐ˘̶Ҝ
53,528
1.26
1.26
0.00
0.00
0.00
0.00
1.33
1.33
53,523
ௐ˟̶Ҝ
128,354
3.02
4.28
0.10
0.10
0.04
0.04
3.19
4.52
128,258
ௐˬ̶Ҝ
173,523
4.09
8.37
0.77
0.87
0.34
0.38
4.30
8.82
172,751
ௐα̶Ҝ
217,098
5.11
13.48
1.63
2.50
0.72
1.10
5.36
14.18
215,462
ௐ̶̣Ҝ
265,004
6.24
19.72
2.62
5.12
1.15
2.25
6.53
20.71
262,364
ௐ̶̱Ҝ
321,116
7.56
27.28
3.81
8.93
1.68
3.93
7.89
28.60
317,275
ௐ˛̶Ҝ
395,662
9.31
36.59
5.47
14.40
2.54
6.47
9.70
38.30
389,854
ௐˣ̶Ҝ
504,453
11.88
48.47
8.79
23.19
4.49
10.96
12.30
50.60
494,176
ௐ˝̶Ҝ
684,448
16.11
64.58
16.39
39.58
9.63
20.59
16.48
67.08
662,434
ௐȈ̶Ҝ 1,504,558
35.42
100.00
60.42
100.00
79.41
100.00
32.92
100.00
1,322,970
ྤफ़ֽĈፋநҋੑ߆ొੑ߆ྤੈ͕̚Ğ2001-2010ğ
ܑ 2 ߏኝඁٙĞӈछलٙஐᗝğ৺ֽ៍၅Чٙᄃᑕৼඁ ᗝ̝Ѻ̶ͧćϤ①ΞۢĂछलٙஐᗝࠎ 0 ۞छ͗ͧࢦѣ 41.35%Ăٙ ஐᗝд 109 ༱̮ͽ̰۞Бొ͗ᇴࢍͧࢦВ 93.60%ćϺӈٙஐᗝ ࿅ 109 ༱̮ͽ˯Ğዋϡ 21% ᙝᅫඁதğ۞छल͗ᇴͧࢦ่ѣ 6.40%Ă҃т Ğ=100%26.19%ğ ć ѩ͌ᇴछ͗ٙᘳৼ۞ඁᗝĂϤܑ 2 ̝④Ξۢࠎ 73.81% ѩᄃܑ 1 ̝④ௐȈ̶Ҝٙᘳ۞БొඁᗝΚ 79.41% ࠹ତܕğćΞ֍ዋϡ 21% ᙝᅫඁத۰̏ߏٙ 10% छ͗Ą ซ֏̝ĂΪࢋछल۞ٙஐᗝ࿅ 109 ༱̮Ăಶᛳٺٙลᆸ۞ ௐȈ̶Ҝ۰Ă҃၆߆عඁќᚥࡗΚ 7.4 јćΩѣ 79.86% ۞छलĞٙ Ăᓁࢍ่ᘳৼ 8.66%Ğણ֍ܑ 2 ̝④ğ۞ტٙඁĄ ஐᗝҲ ٺ41 ༱̮۰ğ ЯѩĂಶௐȈ̶Ҝ۰кᘳඁ۞ன෪҃֏ĂტٙඁҬͼѣĶಱˠඁķ۞ّ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
81
ኳć 14 ҭͿ៍̝ĂٙᏜĶಱˠķౣߏٙஐᗝ ٺ109 ༱̮۞छलĂ ߊֹͽٙஐᗝଵЩ݈ 1.94% үࠎĶಱˠķ۞ᇾĞӈܑ 2 ۞① 100%– 98.06%1.94%ğĂߏ˵ٙஐᗝ 218 ༱̮ͽ˯۞छलĂᄃ˘ ਠˠٙᄮۢ۞Ķಱˠķѣ۞̂ޝमĂ҃Ϗᘳඁछलּͧݒ྿ 41% ͽ ˯ĄϺӈ̂ొ̶۞ඁ̶੨͌זᇴ۞छलĂ҃̂кᇴछल̙ߏҺᘳඁಶߏ ่ፉໂҲ۞ඁĂѩன෪ᔵᄃٙඁ೩ֻυࢋљੵᗝٕҺඁᐹޞĞּ тˠă઼̈̚ጯିᖚˠࣶᓟྤٙඈҺඁğѣᙯĂҭ˵ຍஉ߆ع၆ٙ ྤफ़۞ೠ೪ĞΒ߁г˭གྷᑻă႒ඁඈğѣ႒εĂ 15 ಼̂ഴऴٙඁ ࢦ̶੨ΑਕĂ߆عඁќ˵זצᇆᜩĞѐྤ۞ޘफ़Ϻពϯѣ࠹Т̝ன෪ć ણ֍ੑ߆ొੑ߆ྤੈ͕̚Ğ2001-2010ğğĄ ܑ 2ā2009 ѐტٙඁЧٙᄃᑕৼඁᗝдЧኝඁ৺̝ͧࢦ ৼඁಏҜͧࢦ(%) ٙᓁᗝͧࢦ(%) ٙஐᗝͧࢦ(%) ᑕৼඁᗝͧࢦ(%) ඁޢٙͧࢦ(%) ኝඁ৺ ዋϡඁத (༱̮)
(%)
① Ч৺
② ᎕
Ч৺
③ ᎕
Ч৺
④ ᎕
Ч৺
⑤ ᎕
Ч৺
᎕
0
0
41.53
41.53
18.53
18.53
0.00
0.00
0.00
0.00
19.58
19.58
0-41
6
38.33
79.86
31.52
50.05
19.49
19.49
8.66
8.66
32.82
52.40
41-109
13
13.74
93.60
22.75
72.80
29.05
48.54
17.53
26.19
23.05
75.45
109-218
21
4.46
98.06
12.88
85.68
21.21
69.75
18.06
44.25
12.59
88.04
218-409
30
1.38
99.44
6.54
92.22
12.60
82.35
15.48
59.73
6.04
94.08
409-500
40
0.19
99.63
1.29
93.51
2.68
85.03
4.22
63.95
1.12
95.20
500-1000
40
0.26
99.89
2.53
96.04
5.55
90.58
10.82
74.77
2.06
97.26
1000 ͽ˯
40
0.11
100.00
3.96
100.00
9.42
100.00
25.24
100.00
2.75
100.00
ྤफ़ֽĈТܑ 1
14
15
Atkinson et al. (2011) ၆ 22 ઼۞၁ᙋࢍ˵ពϯĂЧ઼͌ᇴ۞ٙลᆸкጾѣЧ ྍ઼࠹༊̂ͧࢦ۞ٙĂҭТॡ˵ᘳৼ࠹၆ྵк۞ٙඁĄ ॲፂ 2009 ѐĮࢍΊįᇴፂពϯĂՏ͗πӮ่ٙࡗ 79.4 ༱̮ćҭ 2009 ѐĮछ लќ͚አߤಡӘį۞ᇴፂពϯĂՏ͗πӮٙࡗ 112.8 ༱̮ĞπӮՏ͗ 3.34 ˠğć ̚රϔ઼ྤੈࢍშ৭ϺពϯĂՏ͗πӮΞ͚੨ٙࡗ 88.7 ༱̮ĞͽՏ͗ 3.34 ˠೱ ზğĄૄѩĂტٙඁϦಡྤफ़̝͗ٙ၁ઐҲĄ
82
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ᨨ Чᙷݭٙͧྵ ܑ 3 ᄃܑ 4 Еϯ 2009 ѐछࢍಏҜტЪٙᗝ̚۞ᓟྤٙă۵Ӏٙ ăӀि̝ٙ၆ܛᗝăЧีٙд̙Т̶Ҝٕ৺۞ͧࢦăЧีٙ Κٙᓁᗝ۞ͧࢦඈᇴፂĄϤܑ 3 ពϯĂдIJٙඁڱijௐ 14 ୧ఢ۞ؠ 10 ̚රϔ઼ֽٙ̚ĂᓟྤٙΚБొٙ۞ͧࢦࠎ 74.91%Ă˜ᛳ ćѨߏ۵ӀٙͧࢦĂࠎ 10.80%ćГѨߏӀिٙͧࢦĂࠎ 6.07%ć ѩˬ۰Ъࢍ྿Бొٙ۞ 91.78%ĄϤܑ 3 ۞①ΞۢĂௐ˘ᄃௐ˟̶Ҝ ᓟྤٙΚྍีٙͧࢦπӮࠎ 2.01%Ğ=(0.86%+3.16%)Ɵ2ğĂ҃ௐ˝ ᄃௐȈ̶Ҝ۞ѩ˘ͧࢦ྿ 23.87%Ğ=(17.14%+30.60%)Ɵ2ğĂࡗࠎௐ˘ ᄃ ௐ ˟ ̶ Ҝ ۞ 12 ࢺ ć ② ព ϯ ௐ ˝ ᄃ ௐ Ȉ ̶ Ҝ ۞ ۵ Ӏ ٙ π Ӯ ͧ ࢦ Ğ37.94% =(10.81% +65.07%)Ɵ2ğࡗߏௐ˘ᄃௐ˟̶ҜπӮĞ1.77%=(1.89% +1.65%)Ɵ2ğ۞ 21 ࢺć③ពϯௐ˝ᄃௐȈ̶Ҝ۞ӀिٙπӮͧࢦ Ğ21.60%ğࡗߏௐ˘ᄃௐ˟̶ҜĞ3.39%ğ۞ 6 ࢺĄϤѩඈٙͧࢦ۞̶ ҶଐԛΞۢĂ۵ӀٙߏӔޘซ۞̶੨ĂᓟྤٙரྵπĂ҃Ӏ िٙՀࠎπĂѩᑕߏൺഇைדଳ̶ᗓኝඁٙĂࡶѩЯ৵ৼˢĂ Ӏि̶ٙ੨۞ะ̚ޘᑕົГֱĄ ܑ 3ā2009 ѐࢋٙᙷҾдٙȈ̶Ҝ̝ͧࢦ ᓟྤٙ① ۵Ӏٙ② Ӏिٙ③ ٙȈ̶ Κٙ Κٙ Κٙ ҜāāҾ ܛᗝ(༱̮) ͧࢦ(%) ܛᗝ(༱̮) ͧࢦ(%) ܛᗝ(༱̮) ͧࢦ(%) ᓁᗝ(%) ᓁᗝ(%) ᓁᗝ(%) ௐ˘̶Ҝ
2,723,737
0.86
50.87
869,003
1.89
16.23
808,676
3.14
15.10
ௐ˟̶Ҝ
10,062,891
3.16
78.40
755,698
1.65
5.89
940,288
3.65
7.33
ௐˬ̶Ҝ
14,341,044
4.51
82.64
769,162
1.68
4.43
1,101,378
4.27
6.35
ௐα̶Ҝ
18,086,034
5.68
83.31
913,600
1.99
4.21
1,363,171
5.29
6.28
ௐ̶̣Ҝ
22,081,490
6.94
83.32
1,118,411
2.44
4.22
1,706,454
6.62
6.44
ௐ̶̱Ҝ
26,439,302
8.31
82.33
1,486,382
3.24
4.63
2,219,761
8.61
6.91
ௐ˛̶Ҝ
32,020,499
10.06
80.93
2,121,096
4.63
5.36
2,887,256
11.20
7.30
ௐˣ̶Ҝ
40,546,709
12.74
80.37
3,030,754
6.61
6.01
3,616,720
14.03
7.17
ௐ˝̶Ҝ
54,551,116
17.14
79.70
4,956,968
10.81
7.24
4,190,765
16.25
6.12
ௐȈ̶Ҝ
97,373,969
30.60
64.71
29,840,440
65.07
19.83
6,947,666
26.95
4.62
Ъāāࢍ 318,226,791 100.00
74.91
45,861,514
100.00
10.80
25,782,135
100.00
6.07
ྤफ़ֽĈТܑ 1
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
83
ܑ 4 ߏኝඁ৺̶ᙷ۞ˬࢋٙܛᗝᄃ࠹ᙯͧࢦćϤ①Ξ࠻ ኝඁ৺д 109 ༱̮ͽ̰۞छलĞΚБొϦಡ͗ᇴ۞ 9.3 јͽ˯ğĂ ᓟྤٙΚЧྍ৺̝ٙᓁᗝͧࢦҌ͌д 77% ͽ˯Ăѩរᙋ̚Ҳٙ छल̝ٙᙷͽߏݭᓟྤٙࠎĂͷдಶљᘳ˭ޘטĂјࠎඁચ፟ᙯ ·̶ೠ೪۞၆෪Ą③ពϯӀिٙΚछलБొ̝ٙĶͧࢦķĂኝඁ৺ д 109 ༱̮ͽ̰̝̚Ҳٙछलࠎ 82.19%Ğ30.46%31.61%20.12%ğĂ ѩ˘ͧࢦ࠹၆ྵٙछल̝ͧࢦ˵ధкĞѩЯкࠎଳ̶ᗓኝඁٙ ğĄ②ពϯኝඁ৺Ҝ ٺ1,000 ༱̮ͽ˯۞छलĂ۵Ӏٙ۞ͧࢦ ྿ 23.19%Ăҭѩඈछल۞͗ᇴࡗ่ࠎБొ͗ᇴ۞ 0.11%ćܑ 3 ۞② ˵ពϯ۵Ӏٙ۞ 65.07% ߏϤௐȈ̶ҜछलٙጾѣćፂѩĂ۵Ӏٙቁ ၁ߏะ̚ٺٙลᆸĄ҃дᄂ៉ଳඁЪ˘ԆБనზљ˭טٯĂ۵Ӏٙ ֳѣ̳Φล߱̏ᘳᒉٙඁ۞БొඁᗝљٯĞtax creditğĂѩ࠹၆ٺᓟྤ ٙăӀि̶่ٙҾֳѣ 10 ༱ 4,000 ̮ă27 ༱̮۞ࢨᗝٙഴੵ Ğincome deductionğĂ۵Ӏٙ۞১ඁഴҺޞ࿃ځពᐹٺӀिٙĂՀᐹٺ ᓟྤٙĄ ܑ 4ā2009 ѐࢋٙᙷҾдኝඁ৺̝ͧࢦ ᓟྤٙ① ۵Ӏٙ② Ӏिٙ③ ኝඁ৺ ৼඁಏ Ҝͧࢦ ܛāāᗝ ͧāࢦ Κٙ ܛāāᗝ ͧāࢦ Κٙ ܛāāᗝ ͧāࢦ Κٙ ᓁāᗝ ᓁāᗝ ᓁāᗝ (%) (༱̮) (༱̮) (%) (%) (༱̮) (%) (%) (༱̮) (%) (%) 0
41.53 61,018,552
19.17
77.54
4,062,532
8.86
5.16
7,853,726
30.46
9.98
0-41
38.33 111,157,386
34.93
83.02
6,663,432
14.53
4.98
8,149,433
31.61
6.09
41-109
13.74 76,610,772
24.07
79.26
7,690,209
16.77
7.96
5,187,893
20.12
5.37
109-218
4.46 39,818,571
12.51
72.77
6,750,641
14.72
12.34
2,676,470
10.38
4.89
218-409
1.38 17,623,042
5.54
63.39
5,186,366
11.31
18.65
1,158,607
4.49
4.17
409-500
0.19
3,052,755
0.96
55.91
1,363,025
2.97
24.96
190,377
0.74
3.49
500-1000
0.26
5,111,816
1.61
47.54
3,509,098
7.65
32.63
317,924
1.23
2.96
1000 ͽ˯
0.11
3,833,898
1.20
22.79
10,636,212
23.19
63.22
247,705
0.96
1.47
Ъāāࢍ 100.00 318,226,791 100.00
74.91
45,861,514 100.00
10.80
25,782,135 100.00
6.07
ྤफ़ֽĈТܑ 1
ტЪ֏̝ĂдIJٙඁڱijٙˬͧࢦ۞̚රϔ઼ֽٙ̚Ă ᓟྤᄃӀिٙ۞̶੨ଐԛإᛳЪநĂҭᛳྤώّٙኳ۞۵Ӏٙߏ
84
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
࠹༊ซг̶੨ٺٙลᆸĞѐྤ۞ޘफ़Ϻពϯѣ࠹Ҭ̝ඕڍć ણ֍ੑ߆ొੑ߆ྤੈ͕̚Ğ2001-2010ğğćѩĂٙ۰ጾѣܧᓟྤٙ ۞ͧࢦځពٺᓟྤٙ۞ͧࢦĂ҃னҖඁڱ၆ྤ۞ώٙĞּт ۵ைϹٽٙăঔγֽٙăൺഇைדӀिٙğ૱ѣҺඁٕᅅඁ۞ఢ ؠĄЯѩĂፋវ҃֏Ăጾѣྵкܧᓟྤٙ۞ٙ۰Ăֳٙѣ۞১ඁ ᐹ̙͌ٺҲٙ۰ć҃ᓟྤٙͧࢦྵ۞̚ҲٙลᆸĂਕֳѣ ۞ഴҺ҃ͅѣࢨĂ̏ځព࿁ͅ১ඁ̳πϒཌྷࣧĄ
ˬăҺඁᗝᄃљੵᗝᑭෛ ᄂ៉ტٙඁטљੵᗝᄃҺඁᗝ̝నࢍĂЯᆶߤăેҖඈӧᙱĂ˵хд ̙̳π۞યᗟĄּтĂᇆᜩкᇴˠ۞ᓟྤপҾљੵᗝăണᅪপҾљੵᗝă ᐼᄊԸྤপҾљੵᗝăିֈጯপҾљੵᗝඈĂࢎטϫ۞ࣧώѣЪந ഴᅅˠϔፉͽ၁னณਕኝᇈ۞࡚ຍĂҭॲፂĮࢍΊį۞ᇴፂពϯĂ ˯Чљੵᗝఢ۞ؠዋϡଐԛĂݒхдĶٙດĂљੵᗝດкķ۞̙ ̳πĶซֳϡķன෪Ăљੵᗝ۞҃ͅࢎטЯેҖ̙༊ĂԛјЪڱᔖඁ۞ გĂֹ߆ඉ۞ଯҖڱ၁ன̳πϒཌྷ۞Ӏ઼छĞችࡻ͛Ă2013ğĄ វ֏̝ĂϤ 2009ĮࢍΊįពϯдٙȈ̶Ҝ̚ĂҺඁᗝăᓟ ྤপҾљੵᗝ۞၁ᅫљੵܛᗝĞણ֍ܑ 5 ۞②ă③ğĂ۰Ӯߏಱѣ۞ ௐȈ̶Ҝࡗߏళ۞ௐ˘̶Ҝ۞ 3Ƃ4 ࢺĞҺඁᗝ۞ௐȈ̶Ҝࠎ 16.35%ă ௐ˘̶Ҝࠎ 5.81%ĂᓟྤপҾљੵᗝ۞ௐȈ̶Ҝࠎ 14.29%ăௐ˘̶Ҝࠎ 3.45%ğćಶҺඁᗝ֏Ăߏ̈̂ՙٺؠϦಡछलјࣶ۞ˠᇴĂҭ②۞ ܛᗝᄃͧࢦځߏݒពᐌٙ۞ᆧΐ҃ᅍᆧĂѩᄃ၁ᅫଐ۞ڶछलˠᇴĞ֭ ܧᄃٙјϒ࠹ᙯğѣ̙ٙТĂពனٙछल۞ቁхдӀϡˠҺඁᗝ ֽഴᅅඁ̝ଐԛĄಶᓟྤপҾљੵᗝ֏Ă③ĶΚᓟྤͧࢦķពϯĂௐ Ȉ̶ҜͧࢦĞ9.27%ğࡗ่ߏௐ˘̶ҜͧࢦĞ79.93%ğ۞ 1Ɵ8.6Ăҭᓟ ྤপҾљੵᗝ۞ܛᗝߏݒௐ˘̶Ҝ۞ 4.1 ࢺĂ߇Ϻѣੜ۞̙̳πன෪Ą Г۰Ă④ᐼᄊԸྤপҾљੵᗝ̝၁ᅫљੵܛᗝĂௐȈ̶Ҝߏௐ˘̶Ҝ۞ 6.2 ࢺć⑤ണᅪপҾљੵᗝ̝၁ᅫљੵܛᗝĂௐȈ̶Ҝࡗߏௐ˘̶Ҝ۞ 9.8 ࢺć⑥ିֈጯপҾљੵᗝ̝၁ᅫљੵܛᗝĂௐȈ̶ҜՀߏௐ˘̶ Ҝ۞ 12.2 ࢺĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
85
ܑ 5ā2009 ѐࢋљੵᗝдٙȈ̶Ҝ̶̝ژ ٙȈ̶
ᓁљੵᗝ ①
Һ ඁ ᗝ ②
ᓟ ྤ љ ੵ ᗝ ③
ᐼᄊԸྤљੵᗝ ④
ണᅪљੵᗝ ⑤
ିֈጯљੵᗝ ⑥
ҜāāҾ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ Κᓟྤ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ ܛāᗝ ͧࢦ (Ѻ༱̮) (%) (Ѻ༱̮) (%) (Ѻ༱̮) (%) ͧࢦ(%) (Ѻ༱̮) (%) (Ѻ༱̮) (%) (Ѻ༱̮) (%) ௐ˘̶Ҝ
159,034
5.51
74,751
5.81
21,771
3.45 79.93
8,027
3.95
1,167
2.24
327
2.27
ௐ˟̶Ҝ
185,484
6.42
74,822
5.82
47,976
7.60 47.68
9,312
4.58
1,588
3.05
311
2.16
ௐˬ̶Ҝ
205,168
7.11
86,503
6.72
52,559
8.32 36.65
10,453
5.15
2,416
4.63
383
2.65
ௐα̶Ҝ
226,029
7.83
98,277
7.64
56,402
8.93 31.19
12,049
5.93
3,237
6.21
513
3.55
ௐ̶̣Ҝ
250,139
8.66
110,682
8.60
61,079
9.67 27.66
14,191
6.99
4,010
7.69
722
5.00
ௐ̶̱Ҝ
278,744
9.65
125,391
9.75
66,024 10.46 24.97
17,506
8.62
4,890
9.38
1,080
7.48
ௐ˛̶Ҝ
317,370 10.99
145,414 11.30
72,573 11.49 22.66
22,055 10.86
5,993
11.49
1,653
11.45
ௐˣ̶Ҝ
362,734 12.56
169,750 13.19
77,954 12.34 19.23
26,663 13.12
7,871
15.10
2,298
15.92
ௐ˝̶Ҝ
410,908 14.23
190,763 14.83
84,942 13.45 15.57
33,141 16.31
9,568
18.35
3,165
21.92
ௐȈ̶Ҝ
491,690 17.03
210,358 16.35
90,229 14.29
49,760 24.49 11,397
21.86
3,983
27.59
9.27
Ъāāࢍ 2,887,299 100.00 1,286,710 100.00 631,509 100.00 19.84 203,156 100.00 52,136 100.00
14,437 100.00
ྤफ़ֽĈТܑ 1
˯̙Ъநࢺᇴ۞љੵଐԛĂдܑ 6 ֶኝඁ৺̶ᙷֽӔனົՀځ ពĄͽ③ᓟྤপҾљੵᗝࠎּĂٙஐᗝҲ ٺ41 ༱̮۞ลᆸĂѩљੵ ᗝΚБొљੵᗝ۞ͧࢦࠎ 74.98%Ğ39.25% 35.73%ğĂ҃छ͗ᇴΚБ ొϦಡ͗ᇴ۞ 79.86%Ğ=41.53%38.33%ğĂՏ͗π Ӯ љഴͧதࠎ 0.94 Ħ≒74.98%Ɵ79.86%ħć 16 ҭٙஐᗝ ٺ500 ༱̮۞ลᆸĂѩ˘љੵᗝ۞ ͧࢦࠎ 0.46%Ğ0.33%0.13%ğ Ă҃छ͗ᇴ่Κ 0.37%Ğ0.26%0.11%ğĂ Տ͗πӮљഴͧதࠎ 1.24Ħ≒0.46%Ɵ0.37%ħćͧ࠹၆Ξ࠻ٙ۰ ֳ࠹צ၆ྵк۞љੵӀৈĂቁ၁ѣ࿁১ඁ۞̳ۡݬπّĄѩγĂΚᓁљੵ ᗝͧࢦ̝Һඁᗝ۞љੵଐԛĞણ֍②ğĂϺѣтТᓟྤপҾљੵᗝ ۞̙̳πன෪ĞٙஐᗝҲ ٺ41 ༱̮۞Տ͗πӮљഴͧதࠎ 0.93Ăٙ ஐᗝ ٺ500 ༱̮۞ࠎ 1.41ğ Ą҃ଐڶᚑࢦ۰ࠎᐼᄊԸྤљੵᗝĞણ ֍④ğĂ࠹Тͧ۞˯ٺ၆͞ёĂಱ۰ֳѣ۞љੵӀৈĞ3.32ğࡗࠎ 16
ѩ˘ĶπӮљഴͧதķ࠹༊ٺĶߙ˘৺̰ķπӮ˘ֳ͗ٙѣ۞ΞљੵܛᗝĂΚĶБ ొٙѣ৺ķπӮ˘ֳ͗ٙѣ۞Ξљੵܛᗝ̝࠹၆ͧࣃćЯѩࡶߙछ̝͗ѩ˘ͧதࣃ ̂ ٺ1Ăܑϯֳٙѣ۞ٙљഴӀৈٺБొछ͗۞πӮᇴĄ
86
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
۰Ğ0.81ğ۞ 4.1 ࢺĄ⑤ണᅪљੵᗝᄃ⑥ିֈጯপҾљੵᗝТᇹ˵ ౌѣт˯̝љੵᗝӀৈӔซֳϡ۞̙̳πன෪Ğ̶Ҿࠎ 1.8 ࢺă2.9 ࢺğĄ ܑ 6ā2009 ѐ ࢋ љ ੵ ᗝ д ኝ ඁ ৺ ̶̝ژ ኝඁ৺
ᓁљੵᗝ①
Һඁᗝ②
ᓟྤљੵᗝ③
ৼඁಏҜ ͧāāࢦ (%)
ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
ܛāᗝ (Ѻ༱̮)
0
41.53
1,103,083
38.20
513,721
39.93
225,615
35.73
36.97
0-41
38.33
1,012,001
35.05
443,283
34.45
247,895
39.25
22.30
(༱̮)
ͧāࢦ ܛāᗝ ͧāࢦ Κᓟྤͧ ࢦ(%) (%) (Ѻ༱̮) (%)
41-109
13.74
479,487
16.61
211,008
16.40
104,313
16.52
13.62
109-218
4.46
191,515
6.63
81,658
6.35
37,669
5.96
9.46
218-409
1.38
66,704
2.31
26,723
2.08
11,589
1.84
6.58
409-500
0.19
9,737
0.34
3,646
0.28
1,504
0.24
4.93
500-1000
0.26
14,499
0.50
4,883
0.38
2,087
0.33
4.08
1000 ͽ˯
0.11
10,273
0.36
1,789
0.14
836
0.13
2.18
Ъāāࢍ
100.00
2,887,299
100.00
1,286,710
100.00
631,509 100.00
19.84
ኝඁ৺
ৼඁಏҜ ͧāāࢦ (%)
(༱̮)
ᐼᄊԸྤљੵᗝ④ ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
ണᅪљੵᗝ⑤ ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
ିֈጯљੵᗝ⑥ ܛāᗝ (Ѻ༱̮)
ͧāࢦ (%)
0
41.53
69,154
34.04
21,202
40.67
4,606
31.91
0-41
38.33
63,032
31.03
16,780
32.18
4,447
30.80
41-109
13.74
40,111
19.74
8,737
16.76
3,160
21.89
109-218
4.46
19,684
9.69
3,662
7.02
1,518
10.52
218-409
1.38
7,565
3.72
1,264
2.42
514
3.56
409-500
0.19
1,128
0.56
175
0.34
70
0.48
500-1000
0.26
1,677
0.83
240
0.46
91
0.63
1000 ͽ˯
0.11
804
0.40
76
0.15
30
0.21
Ъāāࢍ
100.00
203,156
100.00
52,136
100.00
14,437
100.00
ྤफ़ֽĈТܑ 1
ტЪ֏̝ĂϤܑ 5ăܑ 6 ٙពϯ۞ᓁљੵᗝᄃαপҾљੵᗝ̈́Һඁ ᗝౌߏᐌٙͪ۞˯̿҃ు႙ᆧΐĞѐྤ۞ޘफ़Ϻពϯѣ࠹Ҭன ෪ğĂᔵдඁטనࢍ˯ѣ߆ඉϫ۞Ăҭ̙Ӏٺඁ۞̳π̶੨ć༊ ˵к͌ͅᑕٙลᆸѣਕ˧࿅ЧგĞּтࣄˠᐝٕᔉ෴ണᅪ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
87
ᙋځඈğֽఢᔖྵซඁத۞ዋϡĂтѩົֹҺඁᗝᄃЧљੵᗝ̝ఢ ҃ͅؠЯેҖ̙ᚑ҃ౄјඁ̶੨ೋ̼ன෪ĄѩĂొ̶љੵᗝӔன̙Ъ ந۞̶οன෪Ă၁ѣஎˢᑭ۞υࢋćГ۰ĂҺඁᗝăљੵᗝଳٙഴੵ ۞͞ё೩ֻĂ၆ዋϡᙝᅫඁத۞ٙ۰҃֏Ăѣ۞̂ޝഴඁӀৈĂய Ϡఢᔖඁ۞ᄵЯćЯѩඁטԼࢭ̈́አፋυืຕࢦࠎ̝Ą˭ͽ༼၁ᅫ ಡඁϓវྤफ़ሀᑢᑭរЧีԼࢭ͞९Ą
ણăࡁտనࢍᄃྤफ़ந ώ͛۞ࡁտՎូߏАॲፂ݈༼ٙԼࢭ݈ 2009 ѐĮࢍΊį۞̶ ژඕڍĂஎˢᒢྋᖞѣඁ۞טεĂ֭ᑭෛЧีԼࢭନ߉ΞਕயϠ۞ᇆᜩ ड़ڍćޢГͽາԼ ۞ޢט2011 ѐಡඁྤफ़ซҖሀᑢྏზĂͽᑭរԼ ࢭ۞јड़ĄЯѩĂώ༼Аᄲځᄂ៉ ٺ2009 ѐغซҖٙඁטតࢭĂ߆ع ٙଳҖ̝ЧีԼࢭନ߉Ăͽ̈́ώ͛ҋҖఢထ̝Լࢭନ߉ඈ̰टćޢГტ Ъѩඈ࣎Ҿ۞ಏีԼࢭନ߉Ăລ੨Ъјፋइ۞Լࢭ͞९Ăͽүࠎώ͛ซ Җ၁ᙋሀᑢ۞ଣ၆෪ćޢᄲځ၁ᙋྤफ़۞நĄ
˘ă࣎ҾԼࢭନ߉̶ژ ԧ઼ ٺ2009 ѐܳغய୧ּب႕ٙซҖ۞ٙඁטԼࢭĂ̰टΞ̶ј ᒉٙඁᄃტٙඁ̶ొ̂Ă̏̚జ߆;عኜ၁Җ۞Լࢭନ߉Ăࠎώ͛ ၁ᙋ̶ژٙࢋଣ۞ᗟćѩγĂώ͛˵ҋҖఢထΞҖ۞Լࢭନ߉Ăүࠎ ͧ၆߆عԼࢭନ߉࠹၆ᐹКֶ̝ፂĄͽ˭ᖎѩඈԼࢭନ߉۞̰टᄃΞਕ ̝ᇆᜩड़ڍĄ ࢵАдᒉٙඁԼࢭొ̶Ăώ͛၁ᙋᑭរ۞ࠎ߆;̏عኜ၁Җ̝ନ߉Ĉ (1) ܳய୧ּ১ඁഴҺБࢬפঐĞ่ܲࡁտ൴ण̝ረᐽğă(2) ᒉٙඁአ ፋࠎಏ˘ඁத 17%ćϺӈώ͛д၁ᙋ̶ژॡĂෛѩନ߉ࠎග۞ؠԼࢭ݈ ೩Ąซ֏̝ĂᒉӀְຽБࢬኝᇈҲඁதĂΞࢫҲ၆ξಞϹٽҖࠎ۞Ԯѡ ޘĂซ҃೩གྷᑻड़தćҭአࢫᒉٙඁඁத 8 ࣎Ѻ̶ᕇົயϠᗝඁќຫ εĄҌܳٺய୧ּ১ඁഴҺ̝פঐĂಶ̳πࢬ֏Ăѣӄົۤٺඁ̶੨ ۞̳π̼Ă҃߆۞عඁќ˵Ξ಼̂ᆧΐćಶड़தࢬ֏ĂΞֹЋຽдξಞᚮ
88
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ۋՀᔌ̳πĂ೩̿ፋវயຽ۞ड़தĄ ѣᙯტٙඁ۞Լࢭొ̶Ăώ͛၁ᙋଣ۞Լࢭନ߉Β߁߆;̏عኜ၁ Җͽ̈́ώ͛ҋҖఢထඈݭᙷ̂Ăࢋ̰टѣαĈ(1) ტٙඁᙝᅫඁ தొ̶̟ͽࢫҲĂԺٕඁத̙үЇңአࢫć(2) ೩ᓟྤăണᅪপҾљੵ ᗝᄃିֈጯপҾљੵᗝć(3) አᇾљੵᗝĈ(4) ۵Ӏ̝ٙኝᇈჯ ϫ݈۞ԆБనზљטٯĂԺٕԼࠎ 1/2 నზљٯĂٕ۵Ӏٙග̟ 27 ༱̮۞ٙഴੵĞӈᄃӀिٙ۞ഴҺ͞ё࠹ТğĄ̚ტٙඁᙝᅫඁத ̙үЇңአࢫ̈́Լត۵Ӏٙኝᇈ͞ёࠎώ͛ҋҖఢထ۞ନ߉Ăѩ˜Я݈ ܑ͛ 1ăܑ 2 ۞̶ۢ̏ژĂࣧѣซඁத۞ኝᇈ၆ඁ̶੨ѣ˘۞ؠϒࢬ ड़ڍĂЯ̙҃үЇңአࢫᑕߏࣃᑭෛ۞ĄГ۰Ăܑ݈͛ 3ăܑ 4 ۞̶ژ ϺۢĂᄂ៉۞۵Ӏٙ૱ځព۞ะ̚ٺٙछलĂͷֳѣྵᐹ۞১ඁഴ Һޞ࿃ĂЯ҃Լត۵Ӏኝᇈ͞ё˵ߏࣃᑭෛ۞ԼࢭఢထĄ 17 ͽ˭ᄲځѩ ඈტٙඁԼࢭఢထ̝̰टĄ
ᨧ ტٙඁඁத۞አࢫٕ̙አፋ ѩี̰टΒ߁ტٙඁ 5 ࣎৺۞ᙝᅫඁதአࢫࠎ 5%ă12%ă20%ă 30%ă40%Ăͽ̈́Ğώ͛ఢထğᙝᅫඁத̙үአፋĄ ტٙඁአࢫᙝᅫඁத۞Լࢭନ߉ĂТॡ၆̳ۡݬπᄃͪπ̳πயϠ ᇆᜩćໄர҃֏Ăࡶტٙඁ۞̣৺ඁத่አࢫ݈ˬ৺ࠎ 5%ă12%ă20% Ğޢ৺۞ 30%ă40% ჯ̙តğ Ă࠹၆ֹҲٙลᆸΞֳצഴඁӀৈĂ ٙลᆸྵצڱৈĂ߇ᑕ၆छࢍඁ۞̳π̶੨ѣϒࢬड़ڍĄҭଂ݈ ܑ͛ 1ăܑ 2 ̏ۢĂዋϡტٙඁࣧ 21% ᙝᅫඁதĞٙஐᗝ࿅ 109 ༱̮ğ ۰Ă̏ᛳٙ۞ௐȈ̶ҜछलĂЯѩአࢫ݈ˬ৺ඁத۞̳πّड़̪ڍѣ ޞᑭෛć˵Я҃ჯᙝᅫඁத̙үЇңአፋĂјࠎώ͛ఢထ۞Լࢭନ߉̝ ˘Ăᖣͽүࠎͧ၆߆عአࢫᙝᅫඁதନ߉۞࠹၆ᐹКĄ
17
ॲፂ઼ᅫඁྤטफ़ពϯĂ၁߉ඁЪ˘ԆБనზљ઼۞טٯछ̏ځពഴ͌ćּтĂҌ 2013 ѐĂ34 ઼ OECD ј઼ࣶ̚Ă่ѣ፫߷ăΐो̂ăംӀăግҘ࣯ă৸Ҙᜋඈ઼̣ ଳҖԆБనზљטٯĞ2000 ѐѣ 9 ઼࣎छğć҃ ܧOECD ઼̚Ăϫ่݈ѣ ҅ăᄂ៉ଳҖԆБనზљטٯĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
89
ᨨ አፋЧљੵᗝ ѩีአፋ̰टΒ߁ĈአᓟྤপҾљੵᗝՏ̍ү۰ 2.6 ༱̮ĞϤ 7.8 ༱̮ᆧҌ 10.4 ༱̮ğćአണᅪপҾљੵᗝՏˠ 2.7 ༱̮ĞϤ 7.7 ༱̮ᆧҌ 10.4 ༱̮ğćአᇾљੵᗝಏ֗۰ 3 ༱̮ă͈؍Ъ׀۰ 6 ༱ ̮Ğಏ֗۰Ϥ 4.6 ༱̮ᆧҌ 7.6 ༱̮ă͈؍Ъ׀۰Ϥ 9.2 ༱̮ᆧҌ 15.2 ༱ ̮ğćିֈጯপҾљੵᗝϤՏ͗ 2.5 ༱̮አፋࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮Ą 18 ಶۡᛇ˯֏ĂአᓟྤপҾљੵᗝăണᅪপҾљੵᗝăିֈጯপҾ љੵᗝඈĞͽ˭̶ҾᖎჍᓟљăണљăିљğĂѣᜪ̚Ҳٙลᆸ۞ ࡚ຍĄҭЯԧ઼ტٙඁ۞ЧপҾљੵᗝౌߏଳٙഴੵ۞͞ёĂ҃ܧଳ ඁᗝљ͞ٯёĂЯѩአѩඈপҾљੵᗝᔵΞֹ̚ҲٙछलצৈĂҭ ѣᓟྤٙăണᅪछᛳă̄̃ಶ̂ጯ۞ٙลᆸĂТᇹϺΞֳצѩඈ ১ඁഴҺ۞ӀৈĂࠤҌЯტٙඁߏଳซඁதኝᇈĂ࠹Т۞পҾљੵᗝ ֹٙ۰ѣྵ̂۞ഴඁ၁ৈćͷࡶٙ۰གྷ૱࿅Чგֽᒔפ љੵᗝ۞ଐԛ҂ᇋд̰Ăྍඈљੵᗝአυֹؠඁ̶੨̝̳πّՀԛ ೋ̼ćܑ݈͛ 5ăܑ 6 ۞̶˵ژពϯѩඈљੵᗝົயϠඁ̙̳π۞ன෪Ă ࣃώ͛ซ˘Վ࿅Б઼ಡඁϓវྤफ़၁ᙋྏზ̝ĄҌٺአᇾљੵᗝ Ğͽ˭ᖎჍᇾљğ۞Լࢭନ߉ĂЯࠎ̂кᇴٙ۰ߏଳЕᓝљੵᗝֽࢍ ზᑕඁٙĂ߇ྵזצֳڱᇾљአ۞ഴඁӀৈĂٙͽѩନ߉၆ඁ̶ ੨ᑕѣԼචड़ڍĂώ͛༼˘ޢٺซҖሀᑢྏზෞҤĄ
ᨩ Լត۵Ӏٙኝᇈ͞ё ѩีតࢭੵ۵Ӏٙჯߊѣ۞నზљڱٯγĂώ͛Ωఢထѣ 1/2 న ზљٯᄃ۵Ӏٙග̟ 27 ༱̮ٙഴੵඈĄ 18
2009 ѐኬԼົ೩ტٙඁԼࢭ͞९֭གྷҖ߆ੰ఼࿅̝࠹ᙯљੵᗝ۞አፋܛᗝࣧώ ࠎĈᓟྤপҾљੵᗝՏ̍ү۰ 10 ༱̮ĞϺӈ่ᆧΐ 2.2 ༱̮ğăണᅪপҾљੵᗝ Տˠ 10 ༱̮ĞϺӈ่ᆧΐ 2.3 ༱̮ğăᇾљੵᗝಏ֗۰ 7.3 ༱̮ă͈؍Ъ׀۰ 14.6 ༱̮ĞϺӈಏ֗۰่ᆧΐ 2.7 ༱̮ă͈؍Ъ׀۰่ᆧΐ 5.4 ༱̮ğĂҭҌ 2010 ѐ၁ᅫ ଯҖԼࢭॡ̝࠹ᙯљੵᗝ۞ܛᗝĂ̏Яۏᆊតજ҃Гአፋт͛ٙ̚ϯ۞ܛᗝĄ
90
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
Ϥ݈͛۞ܑ 3ăܑ 4 ̏ۢĂጾѣ۵Ӏٙ۰̂кᇴӈࠎٙछ लĂ߇۵Ӏٙࡶჯߊѣ۞ԆБనზљڱٯĂٙछलځពᒔྵ ̂۞ഴඁӀৈĂЯ̙҃Ӏٺඁ̳π̶੨ĄΩγĂࡶ۵ӀԼଳ 1/2 నზљ ڱٯĂѩᔵֹБొѣ۵Ӏ̝ٙछल۞ΞљٯඁᗝഴΗĂҭଂљ۞ٯ၆ ඁᗝ҃֏Ă۵Ӏٙ۰̝Ξљٯඁᗝ۞ഴ͌ᇴ˘ٺ̂ؠҲ۵Ӏٙ۰ ۞ĂЯѩ 1/2 నზљڱٯѣӄٺඁ۞̳π̶੨ĄҭଂՀ᎕ໂ۞ۤົϒ ཌྷ҃֏ĂଳඈּͧĞ1/2ğഴ͌ٙѣछल۞۵ӀΞљٯඁᗝĂ̪ڱѣ ड़ഴቤ̶ٙ੨۞ೋ̼ன෪ćѩ˜Яࠎᄂ៉۞۵Ӏٙޘะ̚ٺಱѣ ลᆸĂӈֹߏ۵Ӏ 1/2 నზљٯĂ۵Ӏٙ۰۞ഴඁӀৈ̪࠹༊۞ᘀ ̂ĄޢĂࡶଳҖ۵Ӏٙග̟ᄃᐼᄊԸྤপҾљੵᗝ࠹Т۞ 27 ༱ ̮ٙഴੵĂጾѣ۵Ӏ̝ٙѣछ͗۞ഴඁӀৈྵ˘ĂϺӈ۵Ӏٙ छल۞۵ӀΞљٯඁᗝ˵่ѣ 10.8 ༱̮Ğ27 ༱̮ 40%ğĂтѩ̙ ҭΞᆧΐ߆عඁќĂ၆̶ٙ੨۞Լච˵ᑕߏྵѣड़۞ćҭѩ̪ืซ˘Վ ྏზរᙋ̝Ă߇҃ώ͛д 2009 ѐඁԼ͞९γĂᆧЕѩඈԼࢭఢထĂ֭ٺ ༼˘ޢซҖሀᑢྏზෞҤ̝Ą
˟ă၁ᙋ͞९నؠᄃෞҤᇾ ᨧ ፋइԼࢭ͞९నؠ ώ͛၁ᙋ̰टੵ˞ሀᑢྏზ˯Чᒉٙඁᄃტٙඁ̝Ķ࣎ҾԼࢭନ ߉ķಏ၁߉۞ᙝᅫड़ڍγĂТॡ˵̙Т̝࣎ҾԼࢭନ߉ລ੨Ъјк ࣎ĶፋइԼࢭ͞९ķĂͽሀᑢෞҤፋវԼࢭ۞ड़ڍĄдЪ۞̰ट̚Ăώ ͛࣎ҾԼࢭନ߉̶јᙷĂϺӈࡶົۤྵВᙊͷ̏ ٺ2009 ѐϲڱ ఼࿅၁߉۰ĂЕࠎĶٙѣ͞९Вѣ۞ନ߉ķĞྎ֍ܑ 7 ۞˯ΗొğĂѩ Β߁Ĉ(1) ᒉٙඁԼࠎಏ˘ඁத 17%ĞϏ̶੨࠳ዶჯΐᇈᒉٙඁ 10%ğ ᄃܳய୧ּ১ඁഴҺפঐĞ่ܲࡁտ൴ण̝ረᐽğć(2) ტٙඁљੵᗝ۞ አፋĂΒ߁ᆧΐᓟљՏ̍ү۰ 2.6 ༱̮ăᆧΐണљՏണᅪ۰ 2.7 ༱̮ă ᆧΐᇾљಏ֗ 3 ༱̮ᄃ͈؍Ъ׀۰ 6 ༱̮ăአፋିљࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮Ą Ω˘ᙷ࣎ҾԼࢭନ߉˜ۤົВᙊྵऴٕϏࠎ߆عଳҖ҃ώ͛ҋҖఢထ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
91
۰ĂΒ߁ტٙඁ̝݈ˬ৺ᙝᅫඁதአࢫࠎ 5%ă12%ă20% ᄃ̙үአፋ Ğჯ 6%ă13%ă21%ğନ߉Ăͽ̈́አፋ۵Ӏٙኝᇈ͞ёĞჯ నზљٯԺٕԼଳ 1/2 నზљٯăග̟ 27 ༱̮ٙഴੵğˬନ߉ć ЯѩᓁࢍΞລ੨Ъ۞Լࢭ͞९ѣ̱Ğтܑ 7 ۞˭ΗొğĂ͞۞̚९ 1 Ҍ 2 ߏ۵ӀٙଳԆБనზљڱٯĂ͞९ 3 Ҍ 4 ߏଳ 1/2 నზљڱٯĂ ͞९ 5 Ҍ 6 ˜۵Ӏٙග̟ 27 ༱̮ٙഴੵĄΩγĂ2014 ѐ 5 ͡ϲ ఼ڱ࿅̝Ķੑ߆ઉБ͞९ķ̚Ăఢထາᆧΐტٙඁௐ̱৺ᙝᅫඁத 45%Ă ዋϡٺٙஐᗝ࿅ 1 ˼༱̮̝छ͗Ăͷ۵ӀٙԼଳ 1/2 నზљٯĂЯ ҃ώ͛Ϻఢထ͞९ 7 ͽ੨Ъរᙋ̝Ąώ͛Ωఢထ͞९ 8Ă۵ӀٙϤ 1/2 నზљٯԼࠎ 27 ༱̮ٙഴੵĂͽซ˘Վᑭෛ۵Ӏ̝ٙ১ඁந ၆ፋវඁ̶੨۞ࢦࢋّĄ ܑ 7āٙඁԼࢭሀᑢ͞९۞̰ट ٙѣ͞ ९Вѣ ۞ନ߉
ϥ. ᒉٙඁĈᒉٙඁԼࠎ 17% ಏ˘ඁதĞϏ̶੨࠳ዶჯΐᇈğăܳய୧ּ ഴҺפঐĞ่ܲࡁտ൴ण̝ረᐽğĄ ˙. ტٙඁĈᓟљᆧΐ 2.6 ༱̮ăണљᆧΐ 2.7 ༱̮ăିљՏҜ ಶ̂ ጯ̄̃ 2.5 ༱̮ăᇾљ࣎ˠᆧΐ 3 ༱̮ᄃ͈؍ᆧΐ 6 ༱̮Ą
͞९ 1ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% Ů۵ӀԆБ నზљٯ ͞९ 2ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁத̙አፋŮ۵ӀԆБనზљٯ ͞९ 3ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% Ů۵Ӏ 1/2 నზљٯ ͞९ 4ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁத̙አፋŮ۵Ӏ 1/2 నზљٯ ͞९ 5ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% Ů۵Ӏ 27 ༱̮ٙഴੵ ͞९ 6ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁத̙አፋŮ۵Ӏ 27 ༱̮ٙഴੵ ͞९ 7ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% ͷາᆧௐ ̱৺ඁத 45% Ů۵ Ӏ 1/2 నზљٯ ͞९ 8ĈϥŮ˙Ůტٙඁ݈ˬ৺ඁதአࢫࠎ 5%ă12%ă20% ͷາᆧௐ ̱৺ඁத 45%Ů۵ Ӏ 27 ༱̮ٙഴੵ ྤफ़ֽĈώ͛ҋҖఢထ
ᨨ Լࢭᇆᜩ̝ྏზ ώ͛ሀᑢྏზ̶јᒉٙඁᄃტٙඁ̶ొĂྏზ࿅ߏԼࢭ۞ޢ
92
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
2011 ѐტٙඁᄃᒉٙඁϦಡྤफ़ԼԼࢭ݈ 2009 ѐ̝ඁڱఢؠĂࢦາࢍ ზЋຽăछ̝͗ඁᄃ߆عඁќඈ࠹ᙯᇴፂ̝តજଐԛĂүࠎᏊณԼࢭٙ யϠ۞ᇆᜩड़ڍĄྎ֏̝Ăᒉٙඁొ̶ࢋॲፂЧЋຽ۞ᒉٙඁϦಡᄃ८ ྤؠफ़ĂТॡࢍზᒉٙඁඁதࡶϏአࢫăܳய୧ּ১ඁഴҺࡶϏפঐඈ ีЯ৵Ăٙౄј۞ኝඁٙតજ۞ܛᗝĂтѩϺۢЋຽඁޢஐӀĞᄃᒉٙ ඁඁğ۞តજᗝćΩγĂᒉٙඁԼࢭมତ၆ტٙඁ̝छ͗ඁ۞ᇆᜩĂ ߏ݈۞ЧЋຽඁޢஐӀតજᗝΐᓁĂ֭నѩᆧΐ۞ඁޢஐӀᓁᗝ ѣ 30% ົͽ۵Ӏ̶੨͞ё൴ٸගՏ˘۵ڌछलĂ 19 ซ҃ࢍზछ͗Яѩ צᇆᜩ۞۵Ӏٙᄃ۵ӀΞљٯඁᗝĞТॡ˵ΞࢍზϏ̶੨۵Ӏ۞̳Φ࠳ ዶٙᅮΐᇈ 10% ᒉٙඁ۞ඁᗝğĂтѩܮΞෞҤᒉٙඁᄃܳய୧ּԼࢭ ၆Бវۤົ۞ඁ̶੨តજଐԛĄ Ω˘͞ࢬĂტٙඁ࠹ᙯԼࢭନ߉۞ሀᑢྏზߏͽ 2011 ѐЧϦಡ͗ტ ٙඁ८ྤؠफ़ĂԼϏԼࢭॡ۞ኝඁఢؠĞΒ߁̙አᓟљăണљăᇾљĂ ͽ̙̈́አፋඁதăିљğĂࢦາϦಡ˘ѨٙඁĂ֭ͽѩࠎĶૄᖂଐဩķ Ğbase lineğĂޢГЧีԼࢭନ߉̶ҾనؠдĶૄᖂଐဩķ˯Ăࢍზ छ͗ăЋຽ̝ٙඁᄃ߆عඁќඈᇴፂĂͽѩᄃĶૄᖂଐဩķ۞मᗝү ࠎᏊณԼࢭٙயϠ۞ᇆᜩड़ڍĄޢĂЪ׀ᒉٙඁᄃტٙඁԼࢭ݈۞ޢम ᗝĂܮΞྏზፋវٙඁטԼࢭ۞ᇆᜩड़ڍĄ 20 19
20
ώ͛Ӏϡ 2005 ѐҌ 2010 ѐᄂ៉າಡྤफ़ऱ 705 छ˯ξᕢ̳Φ۞ੑಡྤफ़Ăࢍ۵ Ӏ൴ٸத۞ඕڍពϯĂᄂ៉˯ξᕢ̳ΦπӮ۞۵Ӏ൴ٸΚඁޢஐӀ̝ͧࢦࡗࠎ 0.557 Ğࠎᇴிк۞˯ܧξᕢ̳Φ̝۵Ӏ൴ࢦͧٸᑕྵ˯ξᕢ̳ΦࠎҲğĄГ۰ĂϤ˭ٺЕ Я৵ĂᒉӀְຽ۞۵Ӏ֭ܧБొ൴ٸග઼̰ҋˠ۵ڌĈ(1) γ઼۵ڌᄃ߆ع፟ᙯă ିֈă̼͛ă̳ৈăຎච፟ᙯٕဥវĞ̙ዋϡඁЪ˘טĂ۵Ӏٙӣඁᗝ̙љٯğć (2) ̳Φֶڱ೩Е̝࠳ؠڱዶ̳᎕ᄃপҾ࠳ዶ̳᎕ć(3) Я࠳ᓪ̶̢ొٕٯੑચᄃඁચ ົࢍநमள̝ஐӀഴੵĄѩĂ҂ณѩඈЯ৵ޢޢĂώ͛ᄮࠎࡗ่ѣ 3 ј۞ᒉӀְ ຽඁޢஐӀົ൴ٸҌ઼̰ҋˠ۵ڌĞѩᄃॲፂੑ߆ొ 1998 ѐҌ 2005 ѐ۞ࢍྤफ़ Ҥზ۞ඕ࠹ڍТğĄ ͽĶૄᖂଐဩķࠎּĂྏზ࿅Ξ̶јˬ࣎ՎូĈ(1) ᒉٙඁొ̶Ĉͽ 2011 ѐᒉٙ ඁྤफ़ࢍ 2009 ѐඁڱఢؠĞӈᒉٙඁඁதϏአࢫăܳய୧ּ১ඁഴҺϏפঐğĂ ࢦາࢍზЧЋຽ۞ᒉٙඁᑕৼඁᗝĂѩᄃ 2011 ѐЧЋຽ၁ᅫ۞ᑕৼඁᗝ࠹ഴĂ Լࢭ۞ඁќតજᗝĂޢГΐᓁѩඁќតજᗝБ઼ᒉٙඁ۞ᓁតજᗝć(2) ᒉ ٙඁᇆᜩტٙඁొ̶ĈБ઼ᒉٙඁ۞ᓁតજᗝࢷ˯ 30% ޢĂГ 2011 ѐЧछ ͗ᒔ੨۵ӀΚБ઼ᓁ۵Ӏ̶ּ̝ͧᝊҌගЧछ͗ĂࢍზЧछ͗າ۞ٙஐᗝĞᄃ۵
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
93
ᨩ Լࢭ͞९ෞҤᇾ Լࢭ͞९ֹछ͗ٙԼតĂඁ̶੨˵யϠតજĂώ͛ෞҤ̳πّ۞ ᇾܼͽͧྵԼࢭ݈ ۞ޢGini ܼᇴࣃֽҿᕝćϺӈԼ݈טᄃԼ۞ޢט ඁޢٙĂٙ˟Ȉඈ̶ҜଵЕĂ 21 ࢍޢზ Gini ܼᇴࣃćࡶԼט ۞ޢGini ܼᇴࣃត̂ĂܑϯԼ۞ົֹۤטٙĞٕඁğ̶੨ೋ̼ć ̝ͅĂ̶ֹ੨ԼචĄώ͛Ω˘̳࣎πّᇾܼͽඁטซّ (TY) ֽෞ ҤĂؠཌྷࠎĈ
1 āāāāāāāTY ≡ N
N
Δ Y a ,i / Y a ,i
i 1
Δ Y b ,i / Y b ,i
Ă
ё̚۞ Ya,iăYb,i ̶Ҿࠎ̙Т̶ҜĞiğ̝ඁޢٙᄃඁ݈ٙĂ△Ya,iă△Yb,i ̶Ҿࠎ̙Т̶Ҝ̝ඁޢٙតજᗝᄃඁ݈ٙតજᗝćώ͛Аٙ˟Ȉ ̶ҜଵЕĂГࢍზЧ̶Ҝ̝ඁ݈ᄃඁޢٙ̈́၆ᑕ̝តજᗝ۞πӮᇴĂ ซ҃ზ TYć༊ TY 1Ğٕ 1Ăٕ 1ğॡĂඁߏטซ۞Ğٕੜ۞Ă ּٕͧ۞ğćЯѩĂࡶԼ ۞ޢטTY ត̈ĂܑϯԼࢭֹඁטតՀ̙̳ πĞۤົ۞ඁ̶੨ೋ̼ğ ć̝ͅĂֹඁטតՀ̳πĞGouveia and Strauss, 1994ğĄޢĂЧԼࢭ͞९ٙౄј߆عඁќ۞តજᇴĂ˵ߏώ͛ෞҤᐹ К۞҂ณЯ৵̝˘Ą
ˬă၁ᙋྤफ़ந ώ͛ซҖሀᑢྏზٙϡྤफ़Ăᒉٙඁొ̶ߏפҋੑ߆ొੑ߆ྤੈ͕̚ 2011 ѐᒉӀְຽ۞ᒉٙඁϦಡă८̝ؠຫৈܑăྤயๅܑඈ࠹ᙯಡܑ۞ ᇴፂĄტٙඁሀᑢྏზ۞ྤफ़˵ߏפҋੑ߆ྤੈ͕̚ 2011 ѐछ͗۞ტٙ ඁᇈќ८ྤؠफ़ᑫĄᒉٙඁϦಡ३࠹ᙯҜ̝ᇴፂĂࢋߏֹϡ PACT030
21
ӀΞљٯඁᗝğć(3) ტٙඁొ̶ĈͽЧछ͗າ۞ٙஐᗝĂ 2009 ѐඁڱఢؠĞӈ ტٙඁᓟљăିљăണљăᇾљăඁதăඁத৺ӮࠎϏአፋğĂࢦາࢍზЧछ͗۞ ტٙඁඁᗝĂѩᄃ 2011 ѐЧछ͗၁ᅫ۞ტٙඁඁᗝ࠹ഴĂԼࢭ۞ඁќតજᗝĂ ޢГΐᓁЧछ̝͗ඁќតજᗝĂБ઼ტٙඁ۞ᓁតજᗝĄ ࠎֹ၁ᙋඕڍՀჟĂώ͛ Gini ܼᇴ̝ࢍზ࿅ߏଳ˟Ȉඈ̶Ҝ۞͞ёซҖĄ
94
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
Ğ̂ᒉٙ८ؠᑫğ۞ᒉӀְຽБѐٙඁᄃኝඁٙᗝඈࣧؕྤफ़ćტٙ ඁϦಡ३࠹ᙯҜ̝ᇴፂĂࢋߏֹϡ IBET100Ğ८ؠ८ؠᑫğᄃ IBET600 Ğ८ؠٙᑫğ۞ტЪٙඁ८ྤؠफ़ĂΒ߁Տ˘Ϧಡ͗۞˭ЕᇴፂĈ८ ؠٙᓁᗝă८ؠტЪٙஐᗝăᇾٕЕᓝљੵᗝăᓟљăണᅪˠᇴă ିљă८ؠᑕৼტЪٙඁᗝă८ؠԸྤٯഴඁᗝăࢦᔉҋϡҝшљٯඁ ᗝă̂ౙ̏ᘳඁᗝΞљٯᇴă८ؠ۵Ӏٕ࠳ዶᓁᗝăৼඁཌྷચˠᓟྤٙă ੨ઊᓟྤٙඈĄ
དྷă၁ᙋඕڍᄃෞҤ̶ژ ώ͛۞၁ᙋ࿅ߏАྏზᒉٙඁăტٙඁ̝Ķ࣎ҾԼࢭନ߉ķ۞ᇆᜩĂ ޢГྏზĶፋइԼࢭ͞९ķĂ֭ଂ߆عඁќᄃඁ̳π۞៍ᕇĂෞҤ ᇆᜩ̝ड़ڍĄ
˘ă࣎ҾԼࢭନ߉ ሀᑢྏზᒉٙඁЧ࣎Լࢭନ߉ಏଳҖ̝ᙝᅫᇆᜩ۞ඕڍтܑ 8 ٙ ϯĄ่פঐܳய୧ּ১ඁഴҺĞҭܲࡁտ൴णረᐽğֹᒉٙඁᆧΐ 1,129.74 ᆆ̮ć่አࢫᒉٙඁࠎ 17% ಏ˘ඁதĞϏ̶੨࠳ዶჯΐᇈğຫ ε۞ඁќࠎ 1,016.32 ᆆ̮ćͽ˯Ъࢍ၆ඁќ۞ஐᇆᜩࠎ +113.42 ᆆ̮Ą 22 ܑ 8āᒉٙඁ࣎ҾԼࢭନ߉̝ᙝᅫड़ڍ ࣎
Ҿ
Լ
ࢭ
ନ
߉
ඁќត̼Ğᆆ̮ğŌ
ܳய୧ּ১ඁഴҺפঐĞ่ܲࡁտ൴ण̝ረᐽğ
+1,129.74
አࢫᒉٙඁࠎ 17% ಏ˘ඁதĞϏ̶੨࠳ዶჯΐᇈğ
–1,016.32
Ъ
ࢍ
+113.42
–136.00 ᆆ̮ĂயϠඁќຫε 22.58 ᆆ̮Ğ=113.42 ᆆ̮–136.00 ᆆ̮ğ ྤफ़ֽĈώ͛ॲፂੑ߆ొᇴፂᄃੑ߆ྤੈ͕̚ 2011 ѐٙඁϦಡྤफ़ࢍზ҃
Ō ࡶΐ˯Ҳඁ۞טᇆᜩ
22
ҭࡶҲඁ۞טᇆᜩ –136 ᆆ̮ৼˢࢍზĂፋ࣎ᒉٙඁԼࢭ̝ඁќ۞ᇆᜩ ࠎ – 22.58 ᆆ̮ĄϺӈૄܫٺᏥ᜕ܲࣧĂᒉӀְຽֶܳய୧ּఢ҃ؠዋϡ۞১ඁഴҺ ఢؠĂӈֹྍ୧ּᆿͤĂഴҺ̪ΞᚶᜈֳѣҌఢؠഇࢨၟҌćֶੑ߆ొͽ༊ॡᒉٙ ඁඁத 25% ҤࢍĂѩຫεҌ͌д 200 ᆆ̮νΠćҭன̏Լࠎ 17% ಏ˘ඁதĂ߇ ώ͛ѩຫεᇴࢷ˯ 17/25 ଯზҲඁטЯܳய୧ּ̝১ඁഴҺפঐົຫε 136 ᆆ̮Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
95
ҌٺტٙඁЧ࣎Լࢭନ߉ಏଳҖ၆߆عඁќᄃඁ̳π۞ᇆᜩĂྏ ზඕڍтܑ 9 ٙϯćซ̶҃ј̣ᕇᄲځᄃෞҤт˭Ĉ 23 1. ტٙඁඁதࡶ่አࢫ݈ˬ৺Ğ6%→ 5%ă13%→ 12%ă21%→ 20%ğĂ ົֹ 2011 ѐ۞ტٙඁඁќഴ͌ 215.17 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45851Ă ᄃԼࢭ݈ Gini ܼᇴ 0.45807 ࠹ͧĂ24 ඁ̶੨ߏೋ̼۞ćߏЯࠎԧ ઼ϫ݈ዋϡ 0 ඁத̈́ௐ˘Ҍௐˬ৺ᙝᅫඁத۞छल͗ᇴ྿ 98.06% Ğણ֍ܑ 2ğĂ̚ዋϡௐˬ৺ᙝᅫඁத۰̏ᕩᛳٺௐȈ̶Ҝ۞ ٙลᆸĂࠤҌዋϡௐ˟৺ᙝᅫඁத۰˵ౌᛳٺௐ˝ᄃௐˣ̶Ҝ ۞ٙ۰ćЯѩߊֹ่አࢫ݈ˬ৺ᙝᅫඁத۞ନ߉Ăֹ̪ٙ ̶੨ೋ̼Ą 2. ࣎ҾአፋᓟљăണљӮࠎ 10.4 ༱̮Ğ̶ࣧטҾࠎ 7.8 ༱̮ᄃ 7.7 ༱ ̮ğăିљࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮ඈନ߉Ăົֹ 2011 ѐტٙ ඁඁќ̶Ҿഴ͌ 108.02 ᆆ̮ă14.91 ᆆ̮ă4.42 ᆆ̮ć҃ Gini ܼ ᇴੵᓟљࠎԼචĞ಼ ࠎޘ0.05959%ğγĂണљᄃିљӮֹ Gini ܼ ᇴ˯̿Ğ಼ ࠎޘ0.00806% ᄃ 0.00432%ğćߏЯࠎണљᄃିљ۞ ၁ᅫљഴܛᗝĂᐌ۰ٙᗝ۞˯̿҃ពᅍᆧĞણ֍ܑ 5ăܑ 6ğĂ ٙลᆸᒔྵк۞ഴඁ၁ৈĂጱඁ̶੨ೋ̼ć 25 ᇹ۞ඕ ڍΞਕᄃ˘ਠۤົ̂ி۞ᄮۢѣ࠹༊۞मளĄГ۰ĂТॡአፋᓟљă
23
24
25
פঐܳய୧ּഴҺֹტٙඁࣧώΞዋϡ۵ڌԸྤٯഴ۞ొ̶ഴ͌ĂͷϤֳٺѣѩ˘ ٯഴᐹкࠎٙ۰Ă߇˘όפঐٯഴĂѣӄඁ̶੨۞ԼචćҭЯώܼ͛ͽ 2011 ѐಡඁྤफ़ֽྏზĂ߇ۢڱЧछ͗Яᆿͤረᐽ҃ഴ͌۞ٯഴܛᗝćଘͧ၆ 2009 ѐĮࢍΊįᄃώ͛ྏზ 2011 ѐ۵ڌԸྤٯഴ۞ᓁᗝពϯĂᆿͤܳய୧ּٙயϠ ۵ڌԸྤٯഴ۞ഴ͌ड़ڍĂֹ่ 2011 ѐ۞۵ڌԸྤٯഴඁᗝഴ͌ 2.97 ᆆ̮Ăкᇴ۞ ۵ڌԸྤٯഴ̪ЯܫᏥ᜕ܲࣧ҃ᚶᜈֳѣĄ Լ ݈טGini ܼᇴ˜ 2011 ѐಡඁٙྤफ़Ăࢦາֶ 2009 ѐٙඁ࠹ڱᙯඁதăљ ੵᗝ̝ఢؠĞϺӈإϏአፋඁதăљੵᗝඈğĂྏზඁޢٙГ˟Ȉඈ̶Ҝٙࢍ ზ۞ Gini ܼᇴࣃĄ Ϥ 2009 ѐĮࢍΊįពϯĞણ֍ܑ 5 ۞ᄲځğĂௐȈ̶Ҝᓟљ۞၁ᅫљੵܛᗝ่ ߏௐ˘̶Ҝ۞ 4.1 ࢺĂҭണᅪљ۞ܛᗝĂௐȈ̶Ҝࡗߏௐ˘̶Ҝ۞ 9.8 ࢺćିљ۞ܛ ᗝĂௐȈ̶ҜՀߏௐ˘̶Ҝ۞ 12.2 ࢺĄЯѩଂ࠹၆۞៍ᕇ֏Ăᓟљߏ࠹၆ྵ̳π۞Ă ߇ Gini ܼᇴߏԼච۞Ą
96
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ണљăିљĂົֹტٙඁඁќഴ͌ 127.46 ᆆ̮Ă 26 Gini ܼᇴࠎ 0.45786Ăඁ̶੨ரѣԼචĞ಼ ࠎޘ0.04728%ğĄ 3. አፋᇾљࠎಏ֗۰ 7.6 ༱̮ă͈؍Ъ׀۰ 15.2 ༱̮Ğ̶ࣧטҾࠎ 4.6 ༱̮ᄃ 9.2 ༱̮ğĂֹ 2011 ѐ۞ඁќഴ͌ 168.39 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45708Ăඁ̶੨Լච 0.21738%ćߏЯࠎٙ۰кଳ ϡЕᓝљੵ۞ࢍඁ͞ёĂ 27 ٙͽአᇾљ۞צৈ۰ͽҲٙछ͗࠹ ၆ྵкĂ߇̶ٙ੨ᒔԼචĄ ܑ 9āტٙඁ࣎ҾԼࢭନ߉̝ᙝᅫड़ڍ ඁќត̼Ğᆆ̮ğ
Gini ܼᇴ
Gini តજ%
215.17
0.45851
0.09525
่አᆧᓟљࠎ 10.4 ༱̮
108.02
0.45870
0.05959
่አᆧണљࠎ 10.4 ༱̮
14.91
0.45811
0.00806
4.42
0.45809
0.00432
127.46
0.45786
0.04728
168.39
0.45708
0.21738
่۵Ӏ 1/2 నზљٯ
368.32
0.45629
0.38837
่۵Ӏ 27 ༱̮ࢨᗝҺඁ
704.20
0.45376
0.94152
่າᆧௐ̱৺ᙝᅫඁத 45%
95.78
0.45706
0.22128
࣎ Ҿ Լ ࢭ ନ
߉
่ አ ࢫ ტ ٙ ඁ ඁ த ࠎ Ĉ 5%ă 12%ă 20%ă30%ă40%
่አᆧିљࠎՏҜಶ̂ጯ̄̃ 2.5 ༱̮ Тॡአᆧᓟљăണљăିљ ่አᆧᇾљੵᗝĞಏ֗ 7.6 ༱̮ă ͈؍Ъ ׀15.2 ༱̮ğ
ොĈԼ݈טඁޢٙ۞ Gini ܼᇴࠎ 0.45807Ą ྤफ़ֽĈώ͛ॲፂੑ߆ྤੈ͕̚ 2011 ѐٙඁϦಡྤफ़ࢍზ҃
26
27
࣎Ҿྏზ่አፋᓟљăണљăିљ̝ඁќᇆᜩ۞ˬ۰Ъࢍ 127.35 ᆆ̮Ă̈ٺТॡአፋ ۞ 127.46 ᆆ̮Ăѩ˜Ядซඁத˭ĂТॡአፋ۞ഴඁӀৈྵ̂Ą ॲፂ 2009 ѐĮࢍΊįᇴፂពϯĂٙஐᗝ࿅ 218 ༱̮̝छ͗ѣ 7 јͽ˯ߏଳ Еᓝљੵᗝ۞ࢍඁ͞ёĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
97
4. ტٙඁ۞۵ӀٙࡶϤԆБనზљٯԼࠎ 1/2 నზљٯĂֹ 2011 ѐტٙඁᆧΐඁќ 368.32 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45629Ă߇ٙ ̶੨Լච 0.38837%Ğࠎٙѣନ߉̚Լච಼ޘௐ˟̂۰ğĄࡶԼ ଳ۵Ӏٙ 27 ༱̮ҺඁڱĂֹ 2011 ѐტٙඁᆧΐඁќ 704.20 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45376Ă߇̶ٙ੨Լච 0.94152%Ğࠎٙ ѣନ߉̚Լච಼ޘ̂۰ğĄซ֏̝ĂϤٺԧ઼۞۵Ӏٙޘะ ̚ٺಱѣลᆸĞણ֍ܑ 3ăܑ 4ğĂனҖԆБనზљֹטٯٙ ลᆸᒔ̂ณ۞ഴඁӀৈĂ߇Լଳ 1/2 నზљڱٯĂΞԼචඁ ̶੨ć҃Լଳ 27 ༱̮Һඁֹڱٙลᆸ۞ഴඁӀৈజࢨט ؠٺᗝ̰ĂЯ҃Լච̶੨۞ड़ڍՀߏពĄ 5. ტٙඁࡶາᆧΐௐ̱৺ᙝᅫඁத 45%Ăዋϡٺٙஐᗝ࿅ 1 ˼ ༱̮̝छ͗Ă 2011 ѐტٙඁᆧΐඁќ 95.78 ᆆ̮Ă҃ Gini ܼᇴࠎ 0.45706Ă߇ඁ̶੨Լච 0.22128%Ğࠎٙѣନ߉̚Լච಼ ޘௐˬ̂۰ğĄ 28
˟ăፋइԼࢭ͞९ ώ͛ሀᑢˣ࣎ፋइԼࢭ͞९̝ඕڍЕтܑ 10ćͽ˭̶Ҿଂ߆عඁќ ᄃඁ̳πّ៍ᕇĂᄲځᇆᜩड़֭ڍઇ˘ຉᓁෞҤĄ
ᨧ ඁќᇆᜩ̶ژ ಶᒉٙඁ۞ඁќᇆᜩ֏Ăтܑ 10 ۞①ٙϯĂᓁࢍֹඁќᆧΐ 113.42 ᆆ̮Ąಶტٙඁ۞ඁќᇆᜩ֏Ğܑ̚⑥ğĂТᇹౌߏአࢫტٙඁ݈ 3 ৺ ඁதĞѩନ߉ֹඁќຫε 215.17 ᆆ̮Ăણ֍④ğĂֹ۵ӀଳԆБనზ љ̝͞ٯ९ 1 ۞ඁќຫεĞ482.40 ᆆ̮ğ Ăྵ۵Ӏ 1/2 నზљ̝͞ٯ९ 3Ğඁ ќຫε 106.59 ᆆ̮ğкࡗ 376 ᆆ̮ć 29 ೱ֏̝Ă࠹Т۞ඁதአࢫ͞ёĂ 28
29
ॲፂ 2009 ѐĮࢍΊįᇴፂពϯĂٙஐᗝ࿅ 1 ˼༱̮̝छ่͗ѣ 5,787 ͗ć ፂѩĂՏ͗πӮࡗᅮкᘳৼ 169 ༱̮۞ඁᗝĄ ⑤ពϯ͞९ 1Ğ͞९ 2ğ̝۵Ӏநᇆᜩᇴࠎ 28.62 ᆆ̮Ğ6.82 ᆆ̮ğĂѩ˜ЯЋຽ ඁޢஐӀᆧΐ 113.42 ᆆ̮Ăώ͛నѣ 3 јົͽ۵Ӏ͞ё൴ٸҌ઼̰ҋˠ۵ڌĂ ጱֹछ͗ٙᆧΐĂඁќЯѩᆧΐĄ
98
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
۵Ӏ 1/2 నზљڱٯЯֳ่ѣΗᇴ۞ΞљٯඁᗝĞѩନ߉ಏ၁߉ֹඁ ќᆧΐ 368.32 ᆆ̮Ăણ֍ܑ 9ğĂ߇ٙౄј۞ඁќຫεົྵԆБనზљٯ ۰ࠎ͌ĄТᇹ۞Ă͞९ 2Ğଳ۵ӀԆБనზљٯğ̝ტٙඁඁќᇆᜩЪࢍ ܛᗝĂ͞ྵ९ 4Ğଳ۵Ӏ 1/2 నზљٯğкࡗ 368 ᆆ̮ĄΩγĂͧ၆ ͞९ 1 ᄃ͞९ 2 ۞ඁќΞۢĞܑ 10 ۞⑦ğĂአࢫ݈ˬ৺ඁதֹ߆عຫ εඁќࡗ 193 ᆆ̮ćТᇹ۞Ă͞९ 3 ྵ͞९ 4 ۞ඁќൺ͌ࡗ 186 ᆆ̮Ąტ Ъ៍̝ĂϤ͞९ 1 Ҍ͞९ 4 ۞Ϲ˽ͧ၆ΞۢĂአࢫ݈ˬ৺ඁதֹ߆عຫε ඁќࡗ 190 ᆆ̮νΠĂ҃Լଳ۵Ӏ 1/2 నზљع߆ֹڱٯᆧΐඁќࡗ 370 ᆆ̮νΠćѩĂଂඁќዋ֖۞៍ᕇ֏Ă̙አࢫ݈ˬ৺ඁதᄃ۵ӀԼଳ 1/2 నზљڱٯĂ၆ᄂ៉ੑ߆ӧඃڶېᑕߏѣٙӄৈ۞Ą Г۰Ă͞९ 5 ᄃ͞९ 6 ࢋߏ۵ӀٙԼଳ 27 ༱̮ࢨᗝҺඁ Ğѩନ߉ಏ၁߉ֹඁќᆧΐ 704.20 ᆆ̮Ăણ֍ܑ 9ğĂܑ 10 ۞⑥ ពϯ߆عტٙඁඁќЪࢍӮពᆧΐĂ͞۞̚९ 6 Яລ੨̙አࢫ݈ˬ৺ ඁதĂ߇ඁќᆧΐྵ͞९ 5 кࡗ 172 ᆆ̮ćซ֏̝Ăдซඁத˭Ăࢨ ᗝ 27 ༱̮۞۵ӀٙഴੵڱĂֹٙ۰۞၁ኳഴඁӀৈ಼̂ᒺ̈Ă ͷᆧΐඁќ۞ड़ ྵڍ1/2 నზљૻࠎڱٯĄΩγĂ͞९ 7 ᄃ͞९ 8 ϫ۞ дᑭෛĶੑ߆ઉБ͞९ķ̚າᆧௐ̱৺ᙝᅫඁத۞ड़ڍĂ̚͞९ 8 ྵ͞ ९ 7 ۞ඁќࡗк 370 ᆆ̮νΠĞ֍ܑ 10 ۞⑦ğĂࢋߏ͞९ 8 ଳࢨ ᗝ 27 ༱̮۞۵ӀٙഴੵڱٙĂາᆧௐ̱৺ᙝᅫඁத̝ᇆᜩтܑ 10 ۞④ٙϯĂֹ่߆عඁќᆧΐࡗ 97.58 ᆆ̮ĂЯࠎዋϡྍາᆧඁத৺ ̝छ่͗ࡗ 5.8 ˼͗νΠĄ ტ˯ΞۢĂଳԆБనზљ ٕٯ1/2 నზљ۞ٯٙѣ͞९Ğҭ͞९ 4 ੵ γğĂౌֹტٙඁ۞ඁќĞܑ 10 ۞⑥ğயϠഴຫĂ҃͞९ 4 ЯϏአࢫ ݈ˬ৺ඁதĂٙͽტٙඁඁќரѣᆧΐĞࡗ 79 ᆆ̮ğĂӈ͞ܮ९ 7 ѣາ ᆧௐ̱৺ඁதĂҭЯአࢫ݈ˬ৺ඁதĂტٙඁඁќ̪ߏഴ͌۞ć̝ͅĂଳ ۵Ӏٙ 27 ༱̮ࢨᗝҺඁ۞ٙѣ͞९Ğ͞९ 5ă6ă8ğĂტٙඁ۞ඁ ќౌߏᆧΐ۞Ă͞۞̚९ 6 Яລ੨Ϗአࢫ݈ˬ৺ඁதĂ߇ඁќᆧΐкĄ ΩγĂܑ 10 ۞⑦ࠎЪ׀ᒉٙඁᄃტٙඁ̝ඁќតજᇴĂ̚ჯԆБ నზљ͞۞ٯ९ 1 ᄃ͞९ 2 ̪ߏயϠඁќຫεĂ҃Լଳ۵Ӏٙ 27 ༱̮ࢨᗝҺඁ۞ٙѣ͞९Ăඁќᆧΐᇴߏ࠹၆ྵк۞ĄѩĂ۵Ӏٙ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
99
۞̙Тኝᇈ͞ё၆߆عٙඁ۞ඁќѣࢦ̂ᇆᜩ˧Ă̙҃አࢫ݈ˬ৺ᙝᅫ ඁத̝ࢦࢋّاௐ˟Ą ܑ 10āܳய୧ּ১ඁഴҺར̝͟ᒉٙඁᄃტٙඁԼࢭ͞९ෞҤ ტٙඁќᇆᜩĞᆆ̮ğ ٙඁќ Gini ܼᇴ ඁט ᒉٙඁќᇆᜩ ซّ TY ᇆᜩЪࢍ አ!ፋ!ᓟ አፋ Ъāࢍ አፋტ ۵ Ӏ Լࢭ͞९ ЪࢍĞᆆ̮ğ )តજ%* $ )ᆆ̮* )តજ%* љăണљ ᇾљ ⑥>②,③ ٙඁத நᇆᜩ ① ⑨ ᄃିљ② ③ ⑧ ⑤ ,④,⑤ ⑦>①,⑥ ④ ͞९ 1
215.17 28.62 127.46 168.39 Ğአ݈ˬ ĞԆБన 482.40 ৺ğ ზљٯğ
368.98
0.45757 1.02276 (0.109) (0.277)
͞९ 2
6.82 ĞԆБన 289.03 127.46 168.39 Ğ̙አፋğ ზљٯğ
175.61
0.45673 1.02488 (0.294) (0.485)
6.83
0.45581 1.02376 (0.495) (0.376)
192.80
0.45498 1.02587 (0.676) (0.582)
͞९ 3
͞९ 4
˭ีЪࢍĈ 113.42* 1. פঐܳய୧ּ 215.17 404.43 ১ඁഴҺ۞ᇆ 127.46 168.39 Ğአ݈ˬ Ğ 1/2 న 106.59 ᜩĈ1,129.74 ৺ğ ზљٯğ 2. ᒉٙඁԼࠎಏ 375.23 ˘ඁத17% ۞ 127.46 168.39 Ğ 1/2 న 79.38 Ğ̙አፋğ ᇆᜩĈ1,016.32 ზљٯğ
͞९ 5
215.17 769.94 127.46 168.39 Ğአ݈ˬ Ğ 27 258.92 ༱Һඁğ ৺ğ
372.34
0.45355 1.02347 (0.987) (0.347)
͞९ 6
727.11 Ğ 27 431.26 127.46 168.39 Ğ̙አፋğ ༱Һඁğ
544.68
0.45275 1.02542 (1.162) (0.538)
͞९ 7
97.58 Ğአ݈ˬ 182.53 127.46 168.39 ৺֭ᆧΐ Ğ 1/2 న 15.74 ௐ 6 ৺ඁ ზљٯğ தğ
97.68
0.45486 1.02422 (0.702) (0.420)
͞९ 8
97.58 Ğአ݈ˬ 553.45 127.46 168.39 ৺֭ᆧΐ Ğ 27 355.18 ௐ 6 ৺ඁ ༱Һඁğ தğ
468.60
0.45254 1.02400 (1.208) (0.398)
ොĈԼ݈טඁޢٙ Gini ܼᇴࠎ 0.45807ćԼ݈טඁטซّ T Y 1.01993Ą
* ̙Β߁ҤҲඁ۞טΞਕᇆᜩ 136 ᆆ̮Ą # Β߁ЯЋຽඁޢஐӀᆧΐ 113.42 ᆆ̮Ăጱ۵Ӏᆧ൴ѩஐӀᇴ۞ 3 јĂซֹ҃۵ڌछ͗ٙᆧΐ ҃ᆧќ̝ඁќĄ ྤफ़ֽĈώ͛ॲፂੑ߆ొੑ߆ྤੈ͕̚ 2011 ѐٙඁϦಡă८ྤؠफ़ࢍზ҃
100
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ᨨ ඁ̳πّĞᄃඁטซّğ̶ژ ಶԼࢭ͞९۞̳πّ֏Ă۵Ӏٙଳ 1/2 నზљ̝͞ٯ९ 2ă4 ۞ Gini ܼᇴĞܑ 10 ۞⑧ğĂֶԔౌྵଳԆБనზљ̝͞ٯ९ 1ă3 ۞ࠎ̈Ğͷ ܑ 10 ̝⑨۞ඁטซّ TY ˵ពϯ݈۰۞ซّ࠹၆ޢٺ۰ğĂϺӈ Ηᇴనზљ̳ྵٯπّᄃซّćߏЯࠎᄂ៉ٙ۞ௐ˝ᄃௐȈ̶ ҜĂጾѣ۵Ӏٙ۞ͧࢦ྿ 76%Ğણ֍ܑ 3 ۞②ğĂٙͽдซඁ த˭Ă۵ӀΗᇴనზљٯନ߉၆࠹၆̙ӀćГ۰Ă۵Ӏଳࢨᗝ 27 ༱̮Һඁ̝͞९ 5ă6 ۞ Gini ܼᇴĂ˫ྵଳ 1/2 నზљ̝͞ٯ९ 3ă4 ۞ ࠎ̈Ğҭ݈۰۞ඁטซّ̈ޢٺ۰ğĂ 30 ѩ˜Яٙลᆸ۞۵Ӏᐹ జࢨטд˘ܛؠᗝ̰Ă߇ඁ̶੨۞̳πّྵָĞҭЯֹڱҲٙ ۰ᒔੜඁĂ߇ซّ҃ͅྵҲğĄ 31 ᇹ۞ඕ˵ڍΞଂͧྵ͞९ 7 ᄃ͞ ९ 8 ۢĂଳ 1/2 నზљ̝͞ٯ९ 7 ۞ Gini ܼᇴĞ0.45486ğĂྵଳࢨᗝҺ ඁ̝͞९ 8 ۞ Gini ܼᇴĞ0.45254ğࠎ̂Ğҭ݈۰۞ඁטซّரٺ ޢ۰ğĄѩĂಶඁ̳πّ҃֏Ă۵Ӏٙ۞১ඁந͞ёĂࢨᗝ 27 ༱̮Һඁڱᐹ ٺ1/2 నზљڱٯĂՀᐹٺԆБనზљڱٯćҭಶඁט ซّ҃֏Ăд୧І࠹Т˭Ă1/2 నზљڱٯᐹٺԆБనზљڱٯĂ ˵ᐹࢨٺᗝ 27 ༱̮ҺඁڱĄ ಶአࢫტٙඁඁத۞̳πّ֏Ă̙አࢫඁத۞͞९ 2ă4ă6 ߏ࠹၆ྵ አࢫ۞͞९ 1ă3ă5 ࠎ̳πćּт͞९ 1 ۞ Gini ܼᇴࠎ 0.45757Ă͞ٺ ९ 2 ۞ 0.45673ćߏЯࠎᄂ៉ტٙඁϦಡ͗̚Ăዋϡזௐˬ৺ᙝᅫඁத ۰̏ᛳٺٙȈ̶Ҝ̝̚۞ௐȈ̶ҜĞણ֍ܑ 2 ۞①ğĂЯ҃ѩ 30
31
дܑ 10 ̚ TY ̂ᄃѨ̂۰ࠎ͞९ 4 ᄃ͞९ 2Ăѩ˜Яྍ͞९̶Ҿଳϡ 1/2 నზљ ٯᄃԆБనზљٯĂͷ۰̙አࢫ݈ˬ৺ඁதĂ߇ֹҲٙ۰̪Ξᒔඁᗝљ۞ٯੜ ඁӀৈć҃͞९ 5 Ҍ͞९ 8 ߏ̙ଳనზљڱٯĂҲٙ۰ڱᒔੜඁĂЯ҃ඁט ซّ̙т͞९ 4 ᄃ͞९ 2Ąྎ֏̝ĂTY дᏊณඁ۞ፋវ̶੨ଐԛĂGini ܼᇴд Ꮚณඁޢٙ۞ፋវ̶੨ଐԛĂ۰۞ຍஉரѣ̙ТĄಶඁ̳۞טπّ҃֏Ăࢋ˜ ෛඁޢ̶ٙ੨۞ፋវ̶੨ଐԛ҃ؠĄ ࡶࢨᗝҺඁ۞ܛᗝ಼̂࿅ 27 ༱̮Ăົ่ឰ۵Ӏٙ۰ֳזצഴҺ၁ৈĂҲ ۵Ӏछ͗ڱԆБֳѣഴҺ۞ӀৈĂ߇ Gini ܼᇴົត̂Ą̝ͅĂࡶࢨᗝҺඁ۞ܛ ᗝᅈҲ ٺ27 ༱̮ĂҲ۵Ӏछ͗۞ഴҺӀৈ˵జࢨזטĂ߇ Gini ܼᇴ˵Ξਕົត̂Ą
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
101
አࢫᙝᅫඁத۞ନ߉Ă̪ߏឰٙ۰ֳ̂ྵצഴඁӀৈĂ̶ٙ੨Я ѩೋ̼Ăٙͽ̙አࢫ݈ˬ৺ඁதᑕߏྵָ۞үڱĄΩγĂซ˘Վᑭෛඁத አࢫԼࠎ̙አࢫඁதĞӈ͞९ 1ă3ă5 ֶԔԼࠎ͞९ 2ă4ă6ğᄃ۵ӀԆ БనზљٯԼࠎ 1/2 నზљٯĞӈ͞९ 1ă2 ֶԔԼࠎ͞९ 3ă4ğ۞࠹၆ ᇆᜩޘĂ݈۰̝ Gini ܼᇴ۞តજѺ̶ͧࡗഴ͌ 0.18Ğ ּт͞९ 3 ۞ 0.495 ഴ͞९ 4 ۞ 0.676ğĂޢ۰̝ Gini ܼᇴ۞តજѺ̶ͧࡗഴ͌ 0.38Ğּт͞ ९ 2 ۞ 0.294 ഴ͞९ 4 ۞0.676ğćѩĂ۵Ӏ১ඁந۞Լࢭड़ૻߏڍ ٺඁதአፋ۞Լࢭड़ڍćГ۰Ăࡶଂ 1/2 నზљٯГԼࠎࢨᗝ 27 ༱ ̮ҺඁĂயϠ̳πّ۞ड़ڍՀૻĂGini ܼᇴ۞តજѺ̶ᕇࡗഴ͌ 0.49 Ğּт͞९ 4 ۞ 0.676 ഴ͞९ 6 ۞ 1.162ğĄ ፋវ҃֏Ăˣ࣎Լࢭ͞९ౌֹ Gini ܼᇴត̈Ğඁטซّ˵ౌྵԼ ݈טğĂߊֹ͞९ 1 አࢫ݈ˬ৺ඁதົயϠ̶੨ೋ̼۞ड़ڍĂҭአፋᇾ љ۞ϒࢬड़ڍĞܑ 9 ពϯឰ Gini ܼᇴ˭ࢫ 0.21738 Ѻ̶ᕇğ̂࿅አࢫ ඁத۞ࢬड़ڍĂ߇ ޢGini ܼᇴֱ̪ԼචĄ̝֏ٽĂአᇾљֹ кᇴ۞ҲٙछलᒔഴඁӀৈĂ҃ٙछलкଳЕᓝљੵ۞ࢍඁ͞ ёĂ߇ֳڱѣഴඁӀৈĂፋវ̶ٙ੨Я҃ԼචĄ࠹ͅгĂአፋണљᄃ ିљନ߉۞ᇆᜩĂܑ 9 ̏ពϯ۰Ӯ ֹGini ܼᇴត̂Ăٙͽ˘ਠᄮࠎ አିљᄃണљ၆̶ٙ੨ົѣϒࢬड़ڱ࠻۞ڍĂ၆ᄂ៉ტٙඁ֏҃ޘט ߏ̙ዋ༊۞Ą
ᨩ Լࢭ͞९۞ຉᓁෞҤ ტЪ˯̶ژĂТॡଂ߆عඁќ៍ᕇᄃඁ̳π៍ᕇෞҤĂ͞९ 6 ᄃ ͞९ 8 ߏ࠹၆ྵָ۞ć̚͞९ 8 ̝ Gini ܼᇴĞ0.45254ğ̈ĞTY ࠎௐ ̣̂ğĂඁќᆧΐĞ468.60 ᆆ̮ğߏௐ˟۞ć҃͞९ 6 ̝ Gini ܼᇴ Ğ0.45275ğࠎௐ˟̈ĞTY ࠎௐˬ̂ğĂඁќᆧΐĞ544.68 ᆆ̮ğࠎ Ąೱ֏̝Ă̙አࢫ݈ˬ৺ඁதٙౄј۞ඁќᆧΐᇴĂͧአࢫ݈ˬ৺ඁத ͷາᆧௐ̱৺ඁத۞ड़ڍᔘ̂Ăҭಶඁ̳טπّ҃֏Ăາᆧௐ̱৺ඁதឰ ಱѣลᆸ۞ඁᆧΐĂ̶ٙ੨Я҃Հ̳πĄҌٺੑ߆ొٙ೩۞͞९ 7Ă ̙ኢಶඁќᄃ Gini ܼᇴ҃֏ĂӮК͞ٺ९ 5ćЯѩΪࢋ۵ӀԼଳࢨᗝҺ ඁĂӈֹአࢫˬ৺ඁதĂड़̪ڍᐹٺາᆧௐ̱৺ඁதͷଳ 1/2 నზљٯ
102
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
۞ड़ڍćٙͽ۵Ӏ۞১ඁந͞ёĂቁ၁၆ᄂ៉̶ٙ੨ѣࢦ̂۞ᇆᜩ˧Ą ѩĂώ͛ᄮࠎᄂ៉дซҖტٙඁԼࢭॡĂૄٺ১ඁ̳π۞҂ณĂௐ ˘ᐹА҂ᇋ۞ᑕߏ۵Ӏٙ۞১ඁந͞ёĂௐ˟ᐹА۞ߏአፋᇾљĂ̙ አࢫ݈ˬ৺ඁதଵௐˬĄд˯ˣԼࢭ͞९̚Ă͞९ 6 ᄃ͞९ 8 ᑕߏ ྵࠎΞҖ۞ĂιੵΞᆧΐ߆عඁќγĂТॡϺΞܳซ̳ٙπ۞̶੨Ăѣ ӄۤົ̳πϒཌྷćдع߆ֽܕੑ߆ೋ̼ăళಱमᜈᕖ̂ଐ˭ڶĂቁ ၁ѣ҂ณ۞ϲૄᕇĄ
Ёăඕኢᄃޙᛉ ১ඁ˜઼छੑ߆ќˢࢦࢋ۞˘ᒖĂТॡ˵ᙯܼ۞઼˘זགྷᑻăۤົă ߆ڼ൴णĂࠤҌ઼छщБඈćԧ઼ඁטЯܜഇࡦགྷᑻ൴ण۞ЇચĂጱ ১ඁ̳πّܬזצᄞĂ͍ߏტٙඁ۞ഴҺ࿅ٺঙᑿĞࠤҌೋ̼ۤົٙ ̶੨ğࠎˠٙྛঽĞӕࡌඖඈĂ2012ğĄώ͛ϫ۞д၆ᄂ៉ܳய୧ּ১ ඁഴҺ၁߉ഇ႕ซҖٙඁטԼࢭ̝ᅫĂଣტٙඁᄃ࠹ᙯඁЪ˘ᑕт ңአፋĂ͞ѣӀٺछࢍඁ̳π̶੨ᄃ߆عੑ߆ќˢĄ ࢵАॲፂ 2009 ѐĮࢍΊį̶ژΞۢĈ(1) ტٙඁ̝Ъڱ১ඁഴҺ ঙᑿĂጱኝඁٙ۞ඁૄᚑࢦܬᄞĂͷڱܧ႒ඁ࿆хдć(2) Ч љੵᗝЯેڱӧᙱĂхдĶซֳϡķ۞ன෪ĂጱტٙඁטڱЪந ̶੨ඁᄃ၁னۤົϒཌྷć(3) ᄂ៉۵Ӏٙޘะ̚дಱѣลᆸĂ ১ඁந͞ё၆̶ٙ੨ѣព۞ᇆᜩĄ ώ͛ซ҃णฟ၁ᙋሀᑢྏზĂࢋ۞ඕኢѣ˭ЕαᕇĂֻ߆عซҖඁ Լᆧซඁ̳טπ̝ՙඉણ҂Ĉ 1. 2009 ѐඁטԼࢭ೩ିљᄃണљ۞ନ߉ĂЯಡඁྤफ़Ӕனٙ ลᆸֳѣണљᄃିљ۞ͧதځពઐĂ߇೩ѩีљੵᗝĂඕ ົֹۤ҃ͅڍඁ̶੨ೋ̼ćѩᄃ˘ਠᄮۢਕԼච১ඁ̳πٕ߆ع ༊ࣧܐຍ࠹νĄ 2. 2009 ѐඁטԼࢭ೩ᇾљ۞ନ߉ĂЯֹ่̂кᇴ۞̚Ҳٙ۰Ξ ֳזצഴඁ၁ৈĂ߇ۤົඁ̶੨̳πّΞᒔԼචĂ߆عඁќຫ ε࠹၆˵ྵ͌Ăࣃ߆ع༊ԊࢦෛĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
103
3. 2009 ѐඁטԼࢭአࢫტٙඁ݈ˬ৺ซඁத۞ନ߉Ăඕֹߏڍ ٙ۰ᒔྵ̂۞ഴඁ၁ৈĂ̙҃ͅӀٺछࢍඁ̶੨̝̳πّĄ 2014 ѐϲ఼ੰڱ࿅Ķੑ߆ઉБ͞९ķ̚ᆧЕௐ̱৺ᙝᅫඁதĂѩ ΞֹಱѣลᆸፉՀк۞ඁĂѣӄඁ̳π̶੨Ą 4. 2014 ѐĶੑ߆ઉБ͞९ķ̚Ă੫၆۵ӀٙԼଳ 1/2 నზљڱٯĂ ᔵྵனҖԆБనზљڱٯΞֹ߆عѣྵк۞ඁќćҭࡶଳ۵Ӏࢨᗝ 27 ༱̮ҺඁڱĂع߆ඁќᆧΐՀពĂͷඁ̶੨Ϻ಼̂ ԼචĄ 32 ॲፂώ͛ࢍᄃ၁ᙋሀᑢ̶ژඕڍĂޙᛉ߆عଳࣘפ১ඁ̳πᄃੑ ߆ќˢ۞ტٙඁԼࢭନ߉ࠎĈ 1. ࡶ੨इନ߉Ă̙آአࢫტٙඁ۞ඁதĂӎࢫҲඁטซޘĂ ឰٙ۰ᒔՀ̂۞ഴඁ၁ৈĂซ̙҃Ӏٺඁ̳۞טπّćາᆧ ௐ̱৺ඁதឰಱѣลᆸ۞ඁᆧΐĂ̶ٙ੨Я҃Հ̳πĄ 2. ۵Ӏ̙ٙآග̟࿅۞ᐹĂ27 ༱̮ࢨᗝҺඁߏ˘࣎ΞҖͷѣ ӄᄂ៉̳ٙπ̶੨۞үڱćԆБనზљ̙ڱٯҭౄј߆عᗝ۞ ඁќຫεĂͷٛ̂ۤົ۞ళಱमĂ১ඁ۞Җ߆јώᄃᏲଂјώ˵ ྵćԼଳ 1/2 నზљڱٯ၆̶ٙ੨̳πّᄃᖎ̼ඁ߆۞ӄৈϺ ѣࢨĄ 3. дனѣٙඁᒖဩ˭Ă̙آአണљᄃିљĂӎֹົඁ̶੨ೋ ̼Ą࿅߆͚عࢬ۞ାӄΞਕߏྵѣड़த۞ĂҌ͌Ξഴ͌১ඁइ ӀҖࠎ۞൴ϠĄೱ֏̝Ă߆ع೩ֻ১ඁᐹĂࡶѣड़۞ᆶߤ̍Ă υֹ༼ඁрഈड़ৈ̂۞ٙลᆸะ̚Ăͽౄј̙Ӏٺඁ ̶੨۞ඕڍĂ߆عᑕϒෛયᗟ֭ဦᏖྋՙĄ 33
32 33
ҭҲٙ۰̝۵ӀٙٙӣᒉٙඁඁᗝڱљٯĂ߇၆Ҳٙ۰˵ѣ̙Ӏ̝ᑝĄ ˘࣎ΞҖ۞Լซүࠎڱϼड़઼࡚ăࡻ઼၆љੵᗝଳᐌٙᗝ೩҃ᅍഴ̝Ељ͞ёĂ ѣӀ̳ۡݬٺπ۞྿јĂҭҖ߆јώ˵ߏᅮ˘׀҂ณ۞Ą
104
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
ώ͛၁ᙋ̶ژᇹώࠎБ઼ٙѣ۞ტٙඁϦಡ͗ĞΒ߁ѣᘳඁ۰ăҺᘳ ඁͷੜඁ۰ğВࢍ 578 ༱ዶ͗ĂѩᔵڱԆБܑБᄂ៉छल۞̶ٙ੨Ă ҭᑕ֖ͽྎ၁Ӕனಡඁྤफ़۞̶੨̈́ඁטԼࢭ۞ࢋᇆᜩĂซ҃ѣӄ߆ٺ عֽ೩Հ̂ॾԊͷ݈ᖀّ۞১ඁԼࢭĄ༊ĂЯྤٺݫफ़۞ פڱĂώ͛ࢋଂඁ̶੨ᄃۤົ̳π۞֎ޘซҖ̶ژĂѩ˜ϔி̈́߆ عٙᙯ͕۞ኝᗟĂҌٺགྷᑻड़தࢬ۞҂ณ͌ኢ̈́Ą ޢĂଂώ͛ሀᑢྏზ۞ЧඕڍΞۢĂ੫၆ტٙඁĶඁ̰טķ۞ඁ தٕ࠹ᙯљੵᗝඈซҖԼࢭĂкڱѣड़Լචඁ̶੨̙̳π۞ன෪ĄЯ ѩĂࠎഇტٙඁטਕ྿ؠ˘ז̳۞ޘπĂᑕෞҤ֭णฟՀ̂ॾԊ۞ඁט ԼࢭĂΐૻ၆ٙྤफ़۞ೠ೪ăഴ͌ඁૄ۞߹εᄃ႒ඁன෪ĂֹĶඁט γķε࿅ԼࢭֽࢫҲĂͽᒉౄᐹኳ۞১ඁᒖဩĂซ҃೩̿ፋវۤົ۞ ৼඁࢲঈĞtax moraleğĂ྿јĶᇃඁૄăҲඁதă͌ഴҺăဿ႒ķ۞১ ඁϫᇾć 34 ࡶ่၆னҖඁ̝טЧљੵᗝٕඁதүԊొአፋĂᙱͽ၁ன ኝඁ̳πᄃԼචඁ̶੨۞ड़ڍĄ
ણ҂३ϫ ˘ă͛̚ొ̶ ̚δࡁտੰĂ2014ĂIJኬඁԼࢭ߆ඉޙᛉ३Ğ̚δࡁտੰಡӘ No.12ğijĂᄂ ΔĈ̚δࡁտੰĄ ͳԠྕĂ2012ĂIJଂಱˠඁኢԧ઼ඁטԼࢭijĂĮ༊ੑ߆įĂ15: 40-59Ą Ѧ߸ᆵĂ2006ĂĮέ៉гડტЪٙඁഴҺีϫ၆̶ٙ੨۞ᇆᜩįĂᄂ̚Ĉ ెϥ̂ጯੑඁࡁտٙჇ̀ኢ͛Ą Җ߆ੰࢍĂ2011aĂĮ̚රϔ઼ᄂ៉гડ઼ϔٙįĂᄂΔĈࢍĄ 34
˘࣎ѣӀۤົ൴ण۞ٙඁטĂᑕߏጐณౕދЧ႒ඁĞᄃᔖඁğ۞႒߽Ăтѩ̖ ਕؠཌྷྵָ۞ኝඁቑಛĂซֶ҃ϔிЧҋ۞ৼඁਕ˧Ăዋϡซඁதֽ྿ј̳πă ड़த۞১ඁϫᇾĂ֭೩̿ۤົ۞ৼඁࢲঈĂࢫҲ১ඁᏲଂјώĄ˘ਠ҃֏Ăѣӄٺഴ ͌႒ඁҖࠎ۞үڱѣĈ(1) ᖎ̼ඁ߆ĞTorgler, 2005ćAndreini et al., 1998ğć(2) ࢫ ҲඁதĞBayer and Sutter, 2008ćPapp and Takats, 2008ğ ć(3) አፋቊߤதᄃჳĞSlemrod ć(4) ΐૻٙྤफ़ೠ೪ĞAndreini et al., 1998ğ ć and Yitzhaki, 2000ćAndreini et al., 1998ğ (5) ઉБඁચநˠޘטĞAndreini et al., 1998ğć(6) ܳซੑ߆̳πᄃຆਕड़த۞ء ဈĞHammar et al., 2008ćTorgler, 2005ćBird et al., 2004ćAndreini et al., 1998ğĄ
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
105
Җ߆ੰࢍĂ2011bĂĮ̚රϔ઼ᄂ៉гડछलќ͚አߤಡӘįĂᄂΔĈ ࢍĄ ӕࡌඖă߸⚗ڌăᘲϒمĂ2012ĂIJੑ߆ඕၹεᏊ၆ඉ̝ࡁտijĂĮ༊ੑ ߆įĂ19: 55-73Ą ܘपځĂ1990ĂĮඁё͚ᄃ̶ٙ੨ůᄂ៉̝၁ᙋࡁտįĂᄂΔĈ઼ϲ߆ ̂ڼጯੑ߆ࡁտٙჇ̀ኢ͛Ą गҹᙱĂ2006ĂIJٙඁԼࢭ۞ˬ̂คᄃ̱̂ਜ਼ޥů১ඁഴҺăኝඁ̳π ᄃඁЪ˘ijĂĮϖᖳܛᏉ؞ΏįĂ35: 1-34Ą गҹᙱĂ2014ĂIJᄂ៉ੑ߆ќ͚ă͵ϒཌྷᄃඁטԼࢭijĂĶ˷؟Аੰ̳̀ В߆ඉࡁົķኢ͛Ğ5 ͡ 2 ͟ğĂᄂΔĈ̚δࡁտੰགྷᑻࡁտٙĄ षઈܐĂ2014ĂIJᄂ៉১ඁޘטٙࢦ̶੨ड़ࡁ̝ڍտĈ2001-2011 ̝࣎វ ሀᑢ̶ژijĂĮੑඁࡁտįĂ43(1): 1-34Ą ਃ̥նăᛂޙၷĂ2014Ă IJܕѐֽԧ઼اϔ̝১ඁፉېၗᄃ࠹ᙯЯ৵ژijĂ ĮੑඁࡁտįĂ43(3): 79-97Ą ੑ߆ొੑ߆ྤੈ͕̚Ă2001-2010ĂĮტЪٙඁϦಡ८ؠࢍΊįĂᄂΔĈ ੑ߆ొੑ߆ྤੈ͕̚Ą ੑ߆ొੑ߆ྤੈ͕̚Ă2010ĂĮੑඁྤੈࢍĈᒉຽඁ̈́г͞ඁįĂᄂΔĈ ੑ߆ొੑ߆ྤੈ͕̚Ą ౘսࡓĂ2004ĂĮტЪٙඁљੵᗝ১ඁ̳πّ̝၁ᙋࡁտįĂᄂ̚Ĉెϥ ̂ጯགྷᒉგநࡁտٙдᖚჇ̀ኢ͛Ą เِᐖĂ1999ĂĮᄂ៉гડტЪٙඁҺඁᗝ̈́љੵᗝႊត̝ࡁտįĂᄂΔĈ ઼ϲ߆̂ڼጯੑ߆ࡁտٙჇ̀ኢ͛Ą เૈࣦĂ2013ĂIJኘ১ඁώኳ̳πϒཌྷඁטԼࢭ۞ၹຐĞ˭ğijĂĮඁચџ ΏįĂ2225: 39-43Ą ቺ࿚Ă2003ĂĮέ៉гડტЪٙඁҺඁᗝᄃљੵᗝ̳π̶ّ̝ژįĂᄂ ΔĈ઼ϲ߆̂ڼጯੑ߆ࡁտٙჇ̀ኢ͛Ą ችࡻ͛Ă2013ĂIJ̳πϒཌྷ۞၁ኹ̈́ӧဩĈͧႬ‧ᐒإჯษ۞Ӏ઼छந ኢijĂĮ߆ࡊڼጯኢᕍįĂ57: 1-34Ą ᘲॡ༱ăޙјĂ2008ĂIJኡᘳৼᄂ៉۞ٙඁĉijĂĶᓁវགྷᑻࢍณሀݭ 2008 ѐࡁົķኢ͛Ğ12 ͡ 19 ͟ğĂᄂΔĈ̚δࡁտੰགྷᑻٙĄ
˟ăࡻ͛ొ̶ Andreoni, J., B. Erard, and J. Feinstein. 1998. “Tax Compliance.” Journal of Economic Literature 36(2): 818-860. Atkinson, A. B., T. Piketty and E. Saez. 2011. “Top Income in the Long Run of
106
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
History.” Journal of Economic Literature 49(1): 3-71. Bayer, Ralph-C. and M. Sutter. 2008. “The Excess Burden of Tax Evasion-An Experimental Detection-Concealment Contest.” European Economic Review 53(5): 527-543. Bird, R. M., J. Martinez-Vazquez, and B. Torgler. 2004. “Tax Performance in Developing Countries: The Role of Demand Factors.” In Proceedings (Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association), ed. National Tax Association. Washington DC: National Tax Association, 284-289. Brys, B., S. Matthews, and J. Owens. 2011. “Tax Reform Trends in OECD Countries.” OECD Taxation Working Papers 1: 1-18. Gouveia, M. and R. P. Strauss. 1994. “Effective Federal Individual Income Tax Functions: an Exploratory Empirical Analysis.” National Tax Journal 47(2): 317-339. Hammar, H., S. C. Jagers, and K. Nordblom. 2008. “Perceived Tax Evasion and the Importance of Trust.” The Journal of Socio-Economics 38: 238-245. Internal Revenue Service. 2010. “Individual Income Tax Returns 2010, Publication 1304, Statistics of Income-Individual Income Tax Returns.” in http://www.irs. gov/uac/SOI-Tax-Stats-Individual-Tax-Statistics. Latest update 1 May 2014. Karabarbounis, L. and B. Neiman. 2013. “The Global Decline of the Labor Share.” NBER Working Paper 19136: 1-47. Katz, L. F. and K. M. Murphy. 1992. “Changes in Relative Wages, 1963-1987: Supply and Demand Factors.” Quarterly Journal of Economics 107(1): 35-78. Kau, J. B. and P. H. Rubin. 1981. “The Size of the Government.” Public Choice 37(2): 261-274. OECD. 2001. “Tax and the Economy: A Comparative Assessment of OECD Countries.” OECD Tax Policy Studies 6: 1-75. OECD. 2006. “Fundamental Reform of Personal Income Tax.” OECD Tax Policy Studies 13: 1-140. Papp, T. K. and E. Takats. 2008. “Tax Rate Cuts and Tax Compliance — The Laffer Curve Revisited.” IMF Working Paper 7: 1-22. Piketty, T. and E. Saez. 2003. “Income Inequality in the United States, 19131998.” Quarterly Journal of Economics 118(1): 1-39. Schneider, F. and D. Enste. 2002. Hiding in the Shadows: The Growth of the Underground Economy. Washington DC: International Monetary Fund Press. Slemrod, J. and S. Yitzhaki. 2000. “Tax Avoidance, Evasion, and Administration.” NBER Working Paper 7473: 1-76. Torgler, B. 2005. “Tax Morale in Latin Countries.” Public Choice 122: 133-157. World Bank. 2010. “World Development Indicators.” in http://data.worldbank.org/ country/united-states. Latest update 1 May 2014.
߆ࡊڼጯኢᕍƟௐ̱Ȉ˘ഇƟϔ઼ 103 ѐ 9 ͡
107
Personal Income Tax Reform and Tax Burden Distribution Analysis in Taiwan* Keh-nan Sun** & Shi-wan Lou***
Abstract In Taiwan, the tax deductions and allowances saved following the expiry of the Statute for Upgrading Industries on December 31, 2009 have generated additional revenues for reforming the personal income tax system. Aside from the effects on business operations and industrial development, the impact on household tax-burden and income distribution requires careful consideration in the context of Taiwan’s worsening income inequality. Based on personal income tax return data collected by the Ministry of Finance, our analysis leads to the following results. First, according to our progressive tax system, lowering the personal income tax rates tends to benefit the rich more than the poor and is thus harmful to household tax equity. Second, since the rates for the special deductions in regard to education and the physically and mentally challenged are high for the high income group, increasing their deduction rates will hurt overall tax equity. Third, raising the standard deduction can benefit the middle and lower income groups more, by not only improving the tax-burden distribution but also minimizing the loss in tax revenues. Finally, since dividend income is highly concentrated in the top decile, if the tax treatment were modified and the income deduction method adopted, income distribution would improve significantly and tax revenue would increase. Keywords: Tax-burden Distribution, Tax Loopholes, Special Deductions, Dividend Exemption System, Gini Coefficients
* **
DOI:10.6166/TJPS.61(71-108) Associate Professor, Department of Public Finance and Tax Administration, National Taipei University of Business. E-mail: [email protected] *** Associate Professor, Department of Public Finance and Tax Administration, National Taipei University of Business. E-mail: [email protected]
108
ᄂ៉ტٙඁԼࢭ̝ඁ̳πّଣ
गҹᙱăᘲॡ༱
