[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-114-2-policy-legislation-015":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":24},"社會政策與社會立法","policy-legislation",{"id":7,"webId":8,"year":9,"session":10,"subject":4,"legacy":11,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"lawTimestamp":9,"explanation":22,"freq":23},"sw-114-2-社會政策與社會立法-015","sw-114-2-policy-legislation-015",114,2,false,15,"有關稅式給付的敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"給付領受者與政策目標人口群趨於一致","給付領受者未必認知到已獲得給付","富人可能是稅式給付的獲利者","稅式給付週期不適合作為生活扶助的給付週期","A",null,[],"本題考點是稅式給付（tax expenditure，稅式支出）的特性，屬反向題須挑出錯誤敘述。稅式給付透過減免、扣除或抵稅間接給付，領受者未必意識到自己已受惠（B 正確）；因減免利益隨所得與稅率上升，富人常是主要獲利者（C 正確）；且其隨報稅年度一次結算的週期，不適合作為需按月穩定發放的生活扶助（D 正確）。A「給付領受者與政策目標人口群趨於一致」為錯誤——稅式給付常漏接無所得或所得過低而免稅的窮人，領受者反而與扶助目標群體脫節（逆分配），故選 A。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-114-2-policy-legislation-014","新管理主義（new managerialism）論者們主張政府要朝導航型、競爭型、市場導向型等十項原則，進行組織再造。此一觀點比較傾向歐斯本與蓋伯勒（D. Osborne & T. Gaebler）的下列何種說法？",14,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-114-2-policy-legislation-016","依據 O’Connor 的分類，關於社會消費（social consumption），下列敘述何者正確？",16,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-114-2-policy-legislation-013","有關公共選擇理論（public choice theory）的敘述，下列何者正確？",13,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-114-2-policy-legislation-017","關於社會福利給付的形式，下列敘述何者正確？",17,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-114-2-policy-legislation-012","志願部門往往被視作一個重要福利服務供給的組織，相對於公部門而言，下列何者不是志願部門的優點？",12,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-114-2-policy-legislation-018","依據公益彩券發行條例，關於公益彩券的敘述，下列何者錯誤？",18,1787299284579]