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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/90921


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    题名: 我國資本所得邊際有效稅率之研究
    作者: 周志瑜
    贡献者: 林全
    周志瑜
    日期: 1988
    上传时间: 2016-05-04 17:13:24 (UTC+8)
    參考文獻: 參考文獻
    一、 中文部份:
    1. 王建?，租稅法，臺北:文笙書局，民國七十六年。
    2. 行政院主計處，中華民國臺灣地區國民所得，民國七十五年。
    3. ──────，中華民國臺灣地區國民經濟動向統計季報，民國七十七年二月。
    4. 林勝安，稅法上折舊制度之研究，臺北:國立政治大學財政研究所碩士論文，民國七十一年六月。
    5. 財政部統計處，中華民國七十三年賦稅統計年報，民國七十四年元月。
    6. 財政部財稅資料處理及考核中心，民國七十五年財政部財稅資料處理及考核中心年報，民國七十六年。
    7. 財政部租稅教育及宣傳小組，稅法輯要，民國七十五年。
    8. 許松根，「獎勵投資條例的沿革與實績」，中國經濟學會產業政策研討會論文集，民國七十四年，頁189-223。
    9. 張慶輝，賦稅制度與投資－綜合分析，臺北:中華經濟研究院，民國七十三年。
    10. ───，「投資租稅抵減之賦稅面與經濟面效果」，財稅研究17(4)，民國七十四年七月，頁32-52。
    11. 黃細清，「獎勵投資各項措施效果之比較」，財稅研究18(5)，民國七十五年九月，頁62-69。
    12. 稅務旬刊社，固定資產耐用年數表及折舊率表暨遞耗資產耗竭率表，臺北: 稅務旬刊社，民國七十五年十二月。
    13. 劉芳瑢，「獎勵投資條例施行效果調查分析──對廠商」，中國經濟學會產業政策研討會論文集，民國七十四年，頁225-263。

    二、 英文部份:
    1. Auerbach, A.J., "Wealth Maximization and the cost of capital. Quarterly Journal of Economic, 93(August 1979), pp.433-446.
    2. " Taxation, corporate Financial Policy and the cost of capital, Journal of Economic Literature , vol. XXI (September 1983), pp. 905-940.
    3. _____, "Corporate Taxation in the United States. " Brookings Papers on Economic Activity, 2(1983), pp.451-513.
    4. _____, and D.W. Jorgenson, “Inflation-Proof Depreciation of Assets,” Harvard Business Review, 58 (September 1980), pp.113-118.
    5. Boadway, R.W., and N. Bruce, “Depreciation and Interest Deducations and the Effect of the Corporation Income Tax on Investment,” Journal of Public Economics, 11(1979), pp.93-105.
    6. _____, and J. Mintz, “Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada,” Canadian Journal of Economics, Vol. 17 (1), (Feb. 1984), pp.62-79.
    7. Boadway, R.W., and D.E. Wildasin, Public Sector Economics, Boston: Little, Brown & Company, 1984.
    8. Bradford, D., and C. Stuart, “Issues in the Measurement and Interpretation of Effect Tax Rates,” National Tax Journal, 39 (September 1986), pp.307-316.
    9. Bradford, D., and D. Fullerton, “Pitfalls in the Construction and Use of Effective Tax Rate,” In Depreciation, Inflation, and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.251-278.
    10. Chirinko, R.S., “The Ineffectiveness of Effective Tax Rates on Business Investment – A Critique of Feldstein’s Fisher-Schultz Lecture,” Journal of Public Economics, 32 (1987), PP. 369-387.
    11. Feldstein, M., Louis Dicks- Mireaux, and James Poterba, “The Effective Tax Rate and the Pretax Rate of Return,” Journal of Public Economics, 21(1983), pp.129-158.
    12. Fullerton, D. (1982), “Why Do Varying Effective Corporate Tax Rates Matter,” Tax Notes 1980 Effective Tax Rate Supplement (March 1982) and 1981 Supplement (August 1982).
    13. _____, “Which Effective Tax Rate?” National Tax Journal, 37(1, 1984), pp.23-41.
    14. _____, “Which Effective Tax Rate?” A Reply, “National Tax Journal, 38(1, 1985), pp.109-110.
    15. _____, “The Use of Effective Tax Rates in Tax Policy,” National Tax Journal, 39(3, 1986), pp.285-292.
    16. _____, “The Indexation of Interest, Deprection, and Capital Gains and Tax Reform in The United States,,” Journal of Public Economics, 32(1987), pp.23-51.
    17. Gravelle, J.G., “Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital,” National Tax Journal, Vol.xxxv, No.1 (March 1982), pp.1-20.
    18. _____, “Which Effective Tax Rate? A Comment and Extension,” National Tax Journal, 38 (1, 1985), pp.103-108.
    19. Hall, R.E. (1981), “Tax Treatment of Depreciation, Capital Gains, and Interest in an Inflationary Economic,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R.Hulten, Washington, D.C.: The Urban Institute Press.
    20. Hall, R.E., and D.W. Jorgenson, “Tax Policy and Investment Behavior,” American Economic Review, 57(3, 1867), pp.391-414.
    21. Harberger, A.C., “Efficiency Effects of Taxes on Income from Capital,” In Effects of Corporation Income Tax, Edited by M. Krzyzaniak, Detroit: Wayne State University Press, 1966, pp.107-117.
    22. Hulten, C.R., and J.W. Robertson, “The Taxation of High Technology Industries,” National Tax Journal, Vol.XXXVII (3), pp.327-343.
    23. Hulten, C.R., and F.C. Wykoff, “The Measurement of Economic Depreciation,” In Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, (1981a), pp.81-134.
    24. _____, “Economic Depreciation and Accelerated Depreciation: An Evaluation of the Conable-Jones 10-5-3 Proposal,” National Tax Journal, Vol.XXXIVII, 1981b), pp.45-60.
    25. Jorgenson, D.W., and M.A. Sullivan, “Inflation and Corporate Capital Recovery,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.171-237.
    26. King, M.A., and D. Fullerton, ed. The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany, Chicago: The University of Chicago, 1984.
    27. Mcdaniel, P.R. “Identification of the ‘Tax’ in “Effective Tax Rates’, ‘Tax Reform’ and ‘Tax Equity’, “National Tax Journal, 38(1985), pp.273-279.
    28. Pechman, J. (1977), Federal Tax Policy, Washington, D.C.: The Brookings Institution.
    29. Slemord, Joel, “On Effective Tax Rates and Steady—State Tax Revenues,” National Tax Journal, Vol.XL (1, 1987), pp.127-132.
    描述: 碩士
    國立政治大學
    財政學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005961
    数据类型: thesis
    显示于类别:[財務管理學系] 學位論文

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