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| 研究生： |
高歆彥 Kao, Hsin-Yen |
|---|---|
| 論文名稱： |
技能偏向自動化與最適薪資所得稅制 Skill-Biased Automation and Optimal Labor Income Taxation |
| 指導教授： |
梁斐琪
Liang Fei-Chi |
| 學位類別： |
碩士
Master |
| 系所名稱： |
社會科學學院 - 經濟學系 Department of Economics |
| 論文出版年： | 2026 |
| 畢業學年度： | 114 |
| 語文別： | 中文 |
| 論文頁數： | 39 |
| 中文關鍵詞： | 技能偏向自動化 、機器人稅 、最適薪資所得稅 、所得重分配 、勞動市場 |
| 外文關鍵詞： | Skill-biased automation, robot tax, optimal labor income taxation, income redistribution, labor market |
| 相關次數： | 點閱：50 下載：5 |
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本文建立了一個包含例行工人、非例行工人與機器人投入的最適課稅模型 分析在技能偏向自動化之下政府如何制定機器人稅與薪資稅。透過將Slavík and Yazici (2014)對最適薪資所得稅的分析方法融入Guerreiro, Rebelo and Teles (2022)的模型基礎，對其進行延伸。本文分別考慮三種情況：(i) 薪資差距外生；(ii) 薪資差距內生；以及 (iii) 薪資差距內生且導入自動化與機器人稅，分析不同情況下薪資稅與機器人稅之最適配置。
透過本研究數值分析顯示，機器人稅率上升會降低自動化程度，並透過改變例行工人與非例行工人的相對工資，影響最適薪資所得稅率與社會福利。整體來說，在自動化改變勞動需求與薪資結構的情況下，機器人稅與薪資稅不應分開考量，而應作為共同影響所得重分配與社會福利的政策工具。
This paper develops an optimal taxation model that includes routine workers, nonroutine workers, and robot inputs to analyze how the government should design robot taxes and labor income taxes under skill-biased automation. By incorporating the analytical framework of optimal labor income taxation from Slavík and Yazici (2014) into the model of Guerreiro, Rebelo and Teles (2022), this paper extends their analysis. Specifically, the paper considers three cases: (i) exogenous wage inequality; (ii) endogenous wage inequality; and (iii) endogenous wage inequality with automation and robot taxation, in order to examine the optimal allocation of labor income taxes and robot taxes under different settings.
The numerical analysis in this paper shows that a higher robot tax rate reduces the degree of automation and affects optimal labor income tax rates and social welfare by altering the relative wages between routine and non-routine workers. Overall, when automation changes labor demand and wage structures, robot taxes and labor income taxes should not be considered separately, but rather as policy instruments that jointly affect income redistribution and social welfare.
1.緒論 1
1.1研究背景與動機 1
1.2文獻回顧 3
2.模型設定 5
2.1 工人(家計單位)部門 5
2.2 機器人生產者 5
2.3 最終財生產者 6
2.4 廠商利潤極大化問題: 6
2.5 政府部門: 8
2.6 市場結清條件: 8
2.7 自動化均衡的內部解: 8
3.社會規劃者問題 11
4.最適分配與最適稅率 14
4.1 薪資差距外生且不受到勞動的量影響的情形(Case 1) 14
4.2 薪資差距內生且受到勞動的量影響的情形(Case 2) 16
4.3 薪資差距內生且生產部分自動化的情形(Case 3) 20
5.數值分析 25
5.1參數設定 25
5.2機器人稅率的變動對例行工人及非例行工人工資的影響 26
5.3機器人稅率的變動對自動化程度的影響 27
5.4機器人稅率的變動對社會福利的影響 28
5.5機器人的稅率變動對薪資稅率的影響 30
5.6 γ的變動對三種狀況下的非例行薪資稅率的影響 32
5.7 γ的變動對三種狀況下的例行薪資稅率的影響 34
5.8模型結果的綜合比較 35
6.結論 36
參考文獻 38
Acemoglu, D. and Restrepo, P. (2018) “Artificial Intelligence, Automation and Work” (Technical Reportn National Bureau of Economic Research).
Acemoglu, D. and Restrepo, P. (2019) “Automation and New Tasks: How Technology Displaces and Reinstates Labor”, Journal of Economic Perspectives, 33, 3–30.
Acemoglu, D. and Restrepo, P. (2020) “Robots and Jobs: Evidence from US Labor Markets”, Journal of Political Economy, 128, 2188–2244.
Adão, R., Beraja, M. and Pandalai-Nayar, N. (2020) “Technological transitions with skill heterogeneity across generations” (Working Paper).
Autor, D. H., Levy, F. and Murnane, R. J. (2003) “The Skill Content of Recent Technological Change: An Empirical Exploration”, The Quarterly Journal of Economics, 118, 1279–1333.
Cortes, G. M., Jaimovich, N. and Siu, H. E. (2017) “Disappearing routine jobs: Who, How, and Why?”, Journal of Monetary Economics, 91, 69–87.
Costinot, A. and Werning, I. (2023) “Robots, Trade, and Luddism: A sufficient statistic approach to optimal technology regulation” Review of Economic Studies,90,2261-2291
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Guerreiro, J., S. Rebelo and P. Teles (2022) “Should robots be taxed?” Review of Economic Studies, 89, 279–311.
Naito,H.(1999) “Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency ”Journal of Public Economics, 71(2),165–188.
Slavík, C. and H. Yazici (2014) “Machines, buildings, and optimal dynamic taxes” Journal of Monetary Economics ,66,47-61.
Stiglitz,J.E.(1982) “Self-selection and pareto efficient taxation”. Journal of Public Economics,17(2),213–240.
Thuemmel, U. (2023) “Optimal taxation of robots” Journal of the European Economic Association,21,1154-1190.
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