Reference: | 一.中文部份: 1.丁文拯著,歷史成本會計與固定幣值會計之研究(台北:大中國圖書公司,民國69年3月)。 2.王建煊著,租稅法(台北:文笙書局,民國70年8月)。 3.________,稅務折舊制度之研究(台北:行政院賦稅改革委員會專題研究之十一,民國59年1月。 4.________,「營利事業資產重估價之經濟效果」,稅務旬刊第842期,頁2~頁5。 5.白英治著,物價水準變動下會計處理與報告之研究,政大會計研究所碩士論文,民國65年1月。 6.李金桐著,租稅各論(台北:五南書局,民國72年7月) 7.林勝安著,稅法上折舊制度之研究,政大財政研究所碩士論文,民國71年6月。 8.莊義雄著,我國管利事業資產重估價之研究,政大財政研究所碩士論文民國65年5月。 9.張慶輝著,「論我國當前稅制改革之方向」,財稅研究,第十四卷第二期,頁12~21。 10.張壬池著,通貨膨脹對獎勵投資之衝擊--由會計觀點論述,政大會計研究所碩士論文民國66年7月。 11.閻子桂譯,Richard Goode原著公司所得稅(台北:財政部財稅人員訓練所編印,民國61年12月。 12.陳聽安著,財政學--現代財政理論與政策,財政部財稅人員訓練所,民國63年6月。 13.殷文俊著,論我國現階段稅制與稅政之改進,財政部座談會,民國71年3月。 14.鄭丁旺著,現值會計,國立政治大學會計研究叢書/ 1022,民國69年10月再版。 15.金唯信,殷文俊合著,所得稅制度與實務(台北:財政部財稅人員訓練所),民國59年。 16.林敦寧著,「用後進先出法彌補通貨膨脹」,東吳會計學報第23期,頁48~頁 55。 17.陳孝平著,「利率在我國民營企業成本中之地位」,台灣銀行季刊32卷12期頁81~頁95。 18.台灣地區主要行業財務狀況變動分析,台北市銀行公會聯合徵信中心編印,民國69年12月。 19.營利事業資產重估價辦法,稅務局刊社印行,民國72年1月。 20.台灣地區工業狀況(財務)調查報告第23輯,台灣銀行經濟研究室編,71年12月。 21.陳鴻森著,「兩稅合併與資源配置」財稅研究第十四卷,第一期,頁20~頁35。 二.英文部份: 1. Aaron, H.J., “Inflation and the income Tax.” American Economic Review, Vol. 66, NO. 1, 1976, PP. 193-197. 2. Alan, J. Auerbach, “Whether the Corporate Tax?” Reform after Aors. ” National Tax Journal Vol. 35, NO. 3, September 1981, pp. 275-286. 3. Atkinson, A. B. and J. E. Stiglitz, Lectures on Public Economics (台北.華泰書局.民國七一年,第一版,chapter 5) 4. Boadway, R. W. and N. Bruce, “Depreciation and interest Deductions and the Effect of the Corporate Income Tax Investment.” Quarterly Journal of Economics , PP. 547-78. 5.________ .“ Corporate Taxation in Canada : Towards an Efficient System “Tax Policy Options Conference (Toronto: Canadian Tax Foundation) 1982. 6. Bossons, John “Indexing Financial Instrument for Inflation. ” Canadian Tax Journal, 1974 Vol. XXII. NO. 2. 7. Davidson, Sidney “ Income Concept-Value Increment of Earnings Predictor? ” Accounting Review April 1969, PP. 239-246. 8. Davidson, Sidney and Roman, L Weil “ Inflation Accounting: Implication of the FASB Proposal” Inflation and the Income Tax, The Brookings Institution, Washingston, D.C. 1976, PP. 81-120. 9. Edwards, E. O. and P. W. Bell. The Theory and Measurement of Business Income. Berkeley Calif : University of California Press, 1961. 10. Edwards F. Denison, “Price Series for Indexing the Income Tax System” Inflation and the Income Tax The Brookings Institution, Washington, D.C. 1976, PP. 231-261. 11. Feldstein, M, “Adjusting Depreciation in Inflationary Economy: Indexing Versus Acceleration” National Tax Journal ,Vol. 36. NO. 1, 1981, PP. 29-43. 12. Feldstein, M. and L. Summers, “Inflation and the Taxation of Capital Income in the corporate Sector”. National Tax Journal, Vol. 32, NO. 4, December 1979, pp. 445-470. 13. George E. Lent, “Adjusting of Taxable profits for inflation: the Foreign Experience”, Inflation and Income Tax. The Brookings Instation, Washington. D. C. 1976 PP. 195-213. 14. ________ , “Adjusting of Taxable Profits for inflation” International Monetary Fund Staff Papers, Vol. 22. November 1975. PP. 641-679. 15. Kay, J, A. “Inflation Accounting-A Review Article’”, Economic Journal, 1977, PP. 300-311. 16. Pechman, J. A, Federal Tax Policy, The Brookings Institution, Washington D. C, 1977. 17. Rottenlerg Irving “Modernizing the Life Method,” National Tax Journal, Vol .32, 1980. PP. 95-98. 18. Sandmo, Agnar, “Investment Incentives and the Corporate Income Tax” Journal of Political Economy, 1974, PP, 286-301. 19. John. B. Shoven, Jeremy, I Bulow, “Inflation Accounting and Nonfinancial Corporate Profits: Financial Assets and Liability” Brookings Papers on Economic Activity, 1976. PP. 15-66. 20. _______ , “Inflation Accounting and Nonfinancial corporate Profits: Physical Assets” Brookings Papers on Economic Activity. 1975, PP. 557-611. 21. Sunley, E. M, “Indexing the Income Tax for Inflation,” National Tax Journal Vol .32, NO. 1-4, 1979 PP. 328-333. 22. Tideman T. Nicolaus and Donald P. Tucker“ the Tax Treatment of Business Profits under inflationary Conditions,” Inflation and the Income Tax, The Brookings Institution Washington D.C. 1976. PP. 33-80. |