紐西蘭育兒就業家庭稅額抵減政策經驗之探討

The study of Working for Family Tax Credits in New Zealand

紐西蘭政府為使低所得育兒家庭脫離貧窮及增加就業意願，近年施行「育兒就業家庭稅額抵減」政策。本文以文獻回顧方式，探討紐西蘭協助低所得育兒家庭之政策變遷，解析「育兒就業家庭稅額抵減」政策之正反面效果。研究發現兒童貧窮率下降與貧富差距縮短，皆反應出對政策施行成效，亦發現兼職人數增加及雙薪育兒家庭轉變為單薪之趨勢。台灣若推動「稅額扺減」相關政策，可以減緩育兒就業家庭貧窮為目標，將18歲以下受撫養孩童年齡與人數、家庭總收入作為申請條件，並參考「家庭最低收入保障稅額抵減」制度，以保障育兒就業家庭最低所得水準。最後建議加強單親就業輔導與公共托育機制，以減少單親家庭就業障礙。

In order to relieve the poverty of low-income families with dependent children and promote their working motivation, the New Zealand government has introduced the policy of ‘Working for Families Tax Credits' in recent years. This paper uses the method of literature review to explore the transformation of the social assistance policies for low-income families with dependent children, and also to understand both positive and negative effect of the policy of ‘Working for Families Tax Credits' in New Zealand. This study finds out that the child poverty rate and the gap of poverty was decreasing after government introduces the policy. Besides, the policy has increased the work incentives for the sole-parent households, but most of them are doing part time works. Furthermore, the policy also has opportunity for twoincome household change to one-income household. If Taiwan plans to implement “Tax Credit policy, the following issues should be taken consideration：(1) To target the working families with dependent children as main purpose; (2) Referring to ‘The Minimum Family Tax Credit', to ensure the working families with dependent children to earn minimum annual income after tax.; (3) occupational consulting servieces and child care system for sole parent should be improving, makes sole parent are able to return full time work.