| Reference: | 主要參考之文獻資料
1. 英文書籍:
(1) Abel, Andrew (1895), “Precautionary Savings and Accidental Bequest,” American Economic Review, September: 777-791
(2) Auten, Jerry and David Joulfaian (2001), “Bequest Taxes and Capital Gains Realizations,” Journal of Public Economics, August
(3) Bernheim, Douglas (1987), “Does the Estate Taxes Raise Revenue,” in Tax Policy and the Economy (edited by Lawrence Summers): NBER and MIT Press: 113-138
(4) Bernheim Douglas, Jonathan Skinner, and Weinberg (2001), “What Account for the Variation in Retirement Saving among US Householders” American Economic Review, September: 832-857
(5) Blattmachr, Jonathan and Mitchell Gans (2001), “Wealth Transfer Tax Repeal: Some Thoughts on Policy and Planning,” Tax Notes, January 12
(6) Buckley, John (2001), “Estate and gift Taxes: What Will Congress Do Next?” Tax Notes, June 15
(7) Buckley, John (2001), “Transfer Tax Repeal Proposals: Implications for the Income Tax” Tax Notes, January 19
(8) Burman, Lenard and William Gale (2002), “The Estate Taxes Down, But Not Out”, Tax Notes, February 22
(9) Campfield, Regis W. (2006), Martin B. Dickinson and William J. Turnier, “Taxation of Estates, Gifts and Trusts, Twenty-Third Edition”, Thomson/West
(10) Daniel, Leslie (2002), “Practical Impact of the Sunset Provisions of the EGTRR Act of 2001 on Retirement, Estate and Gift Tax Planning,” Tax Notes, August 7
(11) Dynan Karen, Jonathan Skinner, and Stephen Zeldes (2002), “The Importance of Bequests and Life-Cycle Saving in Capital Accumulation: A New Answer”, AEA Papers and Proceedings, May 274-278
(12) Eller, Martha, Brian Erard, and Chih-Chin Ho (2001), “Noncompliance with the Federal Estate Tax,” in Rethinking Estate and Gift Taxation (edited by William Gale, James Hines, and Joel Slemrod): Washington DC: The Brookings Institution Press, September: 375-421
(13) Erard, Brian and Chih-Chin Ho (2001), “Searching for Ghosts: Who Are the Nonfliers and How Much Tax Do They Owe?” in Journal of Public Finances, July: 25-50
(14) “Estate and Gift Taxation”, Law Rules Publishing Corporation, 1998
(15) Feinstein, Jonathan and Chih-Chin Ho, “Elderly Asset Management and Health,” in Rethinking Estate and Gift Taxation (edited by William Gale, James Heines, and Hoel Slemrod): Washington DC: The Brookings Institution Press: 47-530
(16) Feinstein, Jonathan and Chih-Chin Ho (1999), “Predicting Estate Tax Filings and Taxable Gifts,” in the IRS Research Bulletin, December: 39-45
(17) Fox, Charles and Svetlana Beckman (2001), “Gift Tax Repeal: Responses to Opponents’ Concerns,” Tax Notes, September 21
(18) Friedman, Joel and Andrew Lee (2002), “Estate Tax Repeal Would be Costly, Yet Benefit Only a Few”, Tax Notes, June 24
(19) Gales, William and Maria Perozek (2001), “Does Estate Taxes Reduce Saving.” In Rethinking Estate and Gift Taxation (edited by William Gale Hines, and Joel Slemrod): Washington DC: The Brookings Institution Press
(20) Gerzog, Wendy (2001), “Contingencies and the Gift Tax ”, Tax Notes, November 9
(21) Gingiss, Randall J. (2005), “Estate and Gift Tax”, Thomson/West
(22) Graetz, Michael J. and Ian Shapiro (2005), “Death by a Thousand Cuts”, Princeton University Press
(23) Harmon, Oskar (2001), “The Estate Tax: Repeal or Reform?” Tax Notes, June 15
(24) Hubbard, Glen, Jonathan Skinner, and Stephen Zeldes (1995), “Precautionary Saving and Social Insurance”, Journal of Political Economy, April: 360-399
(25) Isenbergh, Joseph (2000), “International Taxation”, Foundation Press
(26) “Jobs and Growth Tax Relief Reconciliation Act of 2003-H.R. 2”, CCH Incorporated, 2003
(27) McNichol, Elizabeth, Iris Lav, and Daniel Tenny (2000), “Repeal of Federal Estate Tax Would Have Cost States Billions,” Tax Notes, November 1
(28) Kaplow, Louis, “A Note on subsidizing Gifts,” Journal of Public Economics, November: 467-477
(29) Kaufman, Beth (2001), “The Estate and Gift Tax”: Implications of the 2001 Tax Act,” Tax Notes, August 10
(30) Platt, Harvey J. (1999), “Your Living Trust & Estate Planning-How to maximize Your Family’ Assets and Protect your Loved Ones”, Allworth Press
(31) Poterba, James, “Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States” Journal of Public Economics, January: 237-264
(32) Poterba, James, and Scott Weisbenner (2001), “The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death,” in Rethinking Estate and Gift Taxation (edited by William Gales, James Hines, and Joel Slemrod): Washington DC: The Brookings Institution Press: 422-449
(33) Schmalbeck, Richard (2001), “Avoiding Federal Wealth Transfer Taxes,” in “Rethinking Estate and Gift Taxation(edited by William Gale, James Hines, and Joel Slemrod): Washington DC: The Bookings Institution Press, September: 375-421
(34) Shenkman, Martin M. (1998), “Estate Planning after the 1997 Tax Act”, John Wiley & Sons, Inc.
(35) Soled, Jay (2000), “Carryover Basis Election at Death’, Tax Notes, December 29
(36) “Tax Legislation-Jobs and Growth Tax Relief Reconciliation Act of 2003”, CCH Incorporated, 2003
(37) Vasek, Stephen (2001), Death Tax repeal: Alternative Reform Proposals,” Tax Notes, August 10
(38) William H. Gates Sr. and Chuck Collins(2002), “Wealth and Our Commonwealth-Why America Should Tax Accumulated Fortunes”, Beacon Press
2. 中文書籍:
(1) 江敏雄， “遺產稅以既成道路抵繳之商確”, 中國稅務旬刊, 1728期，1999
(2) 李永然律師/黃國振代書, “遺贈稅節稅規劃案例解析”, 永然文化, 1999
(3) 周亞杰, “對現行遺產稅與贈與稅法的檢討及改進意見”，財稅研究, 24卷2期, 1992
(4) 邱政茂, “我國遺產稅與贈與稅法有關問題之研析” ，財稅研究, 23卷2期, 1991
(5) 胡榮一/張豐淦/羅嘉希, “如何使富者愈富”,眾信企業管理股份有限公司, 2004
(6) 陳坤涵, “遺贈稅及財產稅節稅與辦理實務”,臺灣工商稅務出版 : 成信文化總經銷 再版 民94
(7) 張進德編著, “遺贈稅查核實務及規劃技巧”,冠衡國際企管顧問 五版 民93
(8) 羅美棋編著, “遺贈稅法之導讀及法令彙編”,永然文化出版 : 旭昇總經銷 初版 民90
(9) 羅美棋/黃鴻隆/楊聰權/宋樺玲, “信託相關法規及釋令彙編”,長榮財經出版社, 2001
3. 期刊與其他
(1) 江敏雄,“遺產及贈與稅稽徵的特殊問題探討”,稅務,1788期90年05月出版
(2) 林宛瑜,“從國外遺產稅制看臺灣的遺產稅規定”,實用稅務 , 359期 93年 11月出版
(3) 施博文,“遺贈稅之節稅策略 ”,律師雜誌, 229期, 87年10月出版
(4) 許坤錫,“遺贈稅存廢問題 -1- ”,稅務, 1979期, 95年09月出版
(5) 賴三郎,“遺產及贈與稅實物抵繳之節稅規劃 ”,
實用稅務, 361期, 94年01月出版
(6) 黃茂榮,“計算遺產稅稅基之基準日 ”,植根雜誌, 17:11期, 90年11月出版
(7) 黃俊杰,“遺贈稅之扣抵與扣除 ”,稅務, 1909期, 92年11月出版
(8) 黃振國，“遺產及贈與稅法修正之介紹”,土地事務月刊, 333期, 80年03月出版
(9) 趙揚清,“以公共設施保留地及未上市(櫃)股票抵繳遺產及贈與稅問題之研究 ”,財稅研究, 35:6期, 92年11月出版
(10) 羅友三,“遺產及贈與稅查核實務問題 ”,實用月刊, 334期91年01月出版
(11) “遺產與贈與稅法亟待修正問題之研究”， 財政部賦稅署
(12) “遺產與贈與稅之檢討”，行政院財政改革委員會
4. 論文
(1) 阮文堅，“我國遺產與贈與稅法制定過程”，國立政治大學政治研究所, 1973
(2) 林憶萍, “私益信託受益權稅制之研究－以遺產及贈與稅法為例”,長榮大學經營管理研究所, 2003
(3) 高征雄 ,“遺產及贈與稅法問題之研究”, 文化大學法律研究所, 1979
(4) 符明錚,“遺產會計與遺產及贈與稅法有關問題之研究”,國立政治大學會計學研究所, 1973
(5) 陳恩民, “我國遺產及贈與稅租稅規劃之研究”,國立交通大學管理科學學程碩士班, 2001
(6) 陳明桴, “遺產及贈與稅問題之研究─我國與各國制度之比較分析”,國立政治大學財政學系, 1973
(7) 許郁琦 ,“我國遺產及贈與稅稅制之探討”,國立政治大學財政學系, 2001
(8) 郭素禎 ,“信託制度之研究—兼論我國遺產繼承與贈與制度”,國立臺灣海洋大學海洋法律研究所, 2003
(9) 陳錦芬,“從各國之稅制論我國遺產及贈與稅有待改進之處”,國立政治大學外交研究所, 1980
(10) 蔡志宏,“人身保險給付課稅之研究-以所得稅和遺產及贈與稅為中心”,國立中正大學財法所, 2005
(11) 謝佳宏,“我國遺產及贈稅法變革之政經研究”,國立成功大學政治經濟學研究所 2004
(12) 鍾鳳娥 ,“以公共設施保留地及未上市〈櫃〉股票抵繳遺產及贈與稅問題之研究”,淡江大學會計學系, 2002 |
