本文先針對下列兩項假設條件:(1)所有課稅單位的免稅額皆相同(2)課稅 單位對各種不同稅制的反應，具有完全彈性可選擇其工作時間或工作努力程度以 決定其所得;來構建稅收最大化的課稅模式。並透過此模式最佳解的討論，展示 稅收最大化之邊際稅率的特徵及個人對稅收最大化的反應行為。 在某些情況下，上述模式的二個假設條件會限制其應用場合。概因如果一個既定 的所得稅的課徵制度已規範了納稅者可採行某一合併申報規則申報所得稅，則不 同課稅單位可能會有不同的免稅額度。其次，不可否認的實務上亦可能發生課稅 單位對工作時間或工作努力程度之選擇，祇能被動的接受而不能自由決定其休閒 與工作的時間比率。因此，為了擴充上述課稅模式的應用性，本文提出一個可將 上述二個假設條件加以寬放之一般化所得稅課徵模式。並提示進一步應用時可具 體操作的程序。 We try to construct a mathematical taxation model which brings the maximum tax revenue .The model is constructed on the basis of two assumptions:(1) The same exemptions for all taxpaying units (2) All taxpaying units have the rights to decide their working hours or effort. Through the discussion on the optimal solution of the model, it shows the characteristics of an optimal taxation system and human reactions to it. However, above two assumptions are restricted under specific conditions; for example, different levels of exemption are produced if taxpayers adopt the legal integration approach in a tax system. Secondly, the taxpaying unit can't be free to decide their working hours or the ratio of working time and leisure time. Therefore, we propose a generalized model in which the assumptions are broadly liberalized. Moreover, we are trying to suggest the practical operating steps for application.
