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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/90942
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90942


    Title: 我國租稅負擔與水平公平之研究
    Authors: 黃細清
    Contributors: 林全
    黃細清
    Date: 1987
    Issue Date: 2016-05-04 17:14:08 (UTC+8)
    Reference: 參考文獻
    中文部份:
    一、王建?編著,租稅法,台北:文笙書局,民國七十二年八版。
    二、林華德著,財政理論與政策,台北:東華書局,民國七十三年六版。
    三、陳佳文撰,我國菸酒專賣政策及專賣制度之研究,台北:國立政大財政研究所碩士論文,民國七十五年六月。
    四、董瑞斌撰,賦稅改革與賦稅負擔-民國43年至70年台灣省實證研究一,台北:國立台大經濟研究所碩士論文,民國七十二年七月。
    五、劉永憲編著,財政學原理,台北:文笙書局,民國七十五年六版。
    六、劉其昌著,「論國民稅負的分配」,台北市銀行月刊,第13卷第12期,台北:台北市銀行。
    七、賴永吉撰,台灣地區財政收支所得分配效果之研析,台北:國立政大財政研究所碩士論文,民國六十九年六月。
    八、Henry J. Aaron(Who Pays the Property tax? 1975),吳家聲譯,誰來支付財產稅,台北:財政部財稅人員訓練所,民國七十三年。
    九、游坤敏著,「我國財政收支的所得重分配效果」,中央研究院三民主義研究所選刊,No. 13,1978年。
    十、行政院主計處,中華民國台灣地區個人所得分配調查報告,民國七十四年。
    十一、財政部統計處,賦稅統計年報,民國七十五年。
    十二、財政部證券管理委員會,證券統計要覽(第十七輯),民國七十五年。
    十三、台北市國稅局,台北市國稅統計(第十八期)民國七十四年。
    十四、台灣省公賣局,台灣地區菸酒事業統計年報,民國七十四年。

    英文部份
    1. Aaron, H. “A New View of the Property Tax. “ A.E.R. (May 1974) : 212-31.
    2. Atkinson, A.B. “ On the Measurement of Inequality.“ Journal of Economic Theory 2 (1970):244-63.
    3. ──────“ Horizontal Equity and the Distribution of the Tax Burden. “ in The
    Economics of Taxation. ed. Aaron, H.J. & M.J. Boskin, Washington, D.C. : The Brookings
    Institution, 1980.
    4.“ Atkinson, A.B., and J.E. Stiglitz. “The Design of Tax Structure : Direct Versus Indirect Taxation. “ J.Pub.E. (1976) : 55-75.
    5. ────────────── Lecture on Public Economics . 台北:華泰書局,1980.
    6. Boadway, R.W., and D.E. Wildasin. Public Sector Economics. 台北:華泰書局, 1984.
    7. Brennan, G. “ Horizontal Equity : An Extension of an Extension. “Public Finance 26 (1971):437-55.
    8. Browning, E.K., and W.R. Johnson. The Distribution of the Tax Burden. Washington, D.C. :American Enterprise Institute for Public Policy Research, 1979.
    9. Calvo, G.A., L.J. Kotlikoff, and C.A. Rodriguez.“ The Incidence of a Tax on Pure Rent : A New (?)Reason for an Old Answer. “ J. Pol. E. 87 (1979) : 869-74 .
    10. Cowell , F . A. `` Generalized Entropy and the Measurement of Distributional Chance. “ European Economic Review 13 (1980): 147-59.
    11. Cragg, J. G., A. C. Harberger, and P. Mieszkowski. “ Empirical Evidence on the Incidene of the Corpor ation Income Tax. “ J. Pol . E. 75 (1967): 811-21.
    12 Davies , J., F. St-Hilaire , and J . Whalleyo “Some Calculations of Life-time Tax Incidence. “ A. E.R 74 (1984): 633-49.
    13. Feldstein , M.S. `` Tax Incidence in a Growing Economy with Variable Factor Supply. “ Q.J.E. 88 (1974): 551-73.
    14. Feldstein, M. `` On the Theory of Tax Reform. `` J. Pub. E. 6(1976): 77-104.
    15. `` The Surprising Incidence of a Tax on Pure Rent :A New Answer to an Old Question. “ J. Pol. E. 85 (1977):358-60.
    16. Fields, G.S., and John C.H.Fei. ``On Inequality Comparisons. “ Eco . 46 (1978):303-16.
    17. Habib, J. `` Horizontal Equity with Respect to Family Size. “ Public Finance Quarterly 7 (1979):283-302.
    18. Harberger, A. C. `` The Incidence of the Corporation Income Tax. “ J. Pol. E. 70 (1962): 215- 40.
    19. Henderson, J. V. “ Property Tax Incidence with a Public Sector. “ J. Pol. E. 93 (1985): 648-65 .
    20. Johnson, S. B., and T. Mayer. `` An Extension of Sidgwick`s Eguity Principle. “ Q.J.E. 76 (1962):454-63.
    21. Kakwani, N.C. `` Applications of Lorenz Curves in Economic. “ Eco. 45 (1977):719-27.
    22. Kakwani, N.C., and N. Fodder. “ Efficient Estimation of the Lorenz Curve and Grouped Observations. `` Eco. 44 (1976):137-48.
    23. King, M.A. `` An Index of Inequality : With Applications to Horizontal Equity and Social Mobility. Eco. 51 (1983): 99-115.
    24. Lin, C. `` A General Equilibrium Analysis of Property Tax Incidence. “ J. Pub. E . 29 (1986): 113-32.
    25. McLure, C .E. `` The “New View " of the Property Tax: A Caveat. “ N.T.J. 30 (1977):67-74.
    26. ────── `` General Equilibrium Incidence Analysis : The Harberger Model After Ten Years.“ J.Pub.E. 4 (1975) : 125-61.
    27. Meerman, J.P. `` The Definition of Income in Studies of Budget Incidence and Income Distribution . “ The Review of Income and Wealth, 20(1974) : 515- 23 .
    28. Meerman, J. “The Incidence of Sales and Excise Taxes , or Where Do We Put the Transfers ? “J. Pol. E. 88 (1980) : 1242-48.
    29. Meng, R., and W. I. Gillespie . `` Horizontal Equity and Property Taxation in Canada.`` N. T .J . 39 (1986): 221-28.
    30. Mieszkowski, P. E. `` On the Theory of Tax Incidence. “ J .Pol .E. 75 (1967):250-62.
    31. ──────`` Tax Incidence Theory : The Effects of Taxes on the Distribution of
    Income. “ Journal of Economic Literature. (1969):1103-25.
    32. ──────`` The Property Tax: An Excise Tax or a Profits Tax ? “ J. Pub. E. 1 (
    1972): 73-96.
    33. Musgrave , R.A. The Theory of Public Finance. New York : McGraw-Hill, 1959 .
    34. ──────`` ET, OT and SBT. `` J .Pub .E. 6 (1976):3-16.
    35. Musgrave, R .A., and P .B. Musgrave. Public Finance in Theory and Practice .台北:東南書局,1985.
    36.Nozick, R. Anarchy, State, and Utopia. New York:Basic Books, Inc., 1974.
    37. Pechman, J.A. Who Paid the Tax, 1966-85? Washington, D.C. :The Brookings Institution, 1985.
    38. Pechman, J.A., and B.A. Okner. Who Bears the Tax Burden? Washington, D.C.: The Brookings Institution, 1974.
    39. Plotnick, R. `` A Measure of Horizontal Inequity. “ The Review of Economics and Statistics 63 (1981): 283-88.
    40. ────── `` The Concept and Measurement of Horizontal Inequity. “ J. Pub. E. 17 (1982): 373- 91.
    41. ──────`` A Comparison of Measures of Horizontal Inequity. “ in Horizontal Equity,Uncertainty, and Economic Well-Being. ed. M. David,and T. :Smeeding . llinois:The Univesity of Chicago Press.
    42. Ratti, R.A., and P. Shome `` On a General Equilibrium Model of the Incidence of the
    Corporation Tax Under Uncertainty. “ J. Pub. E. 8 (1977) : 233-38.
    43. ────────────`` The Incidence of the Corporation Income Tax : A Long-Run,Specific Factor Model. `` Southern Economy Journal (1977) : 85-98.
    44. Recktenwald, H.C. Tax Incidence and Income Redistribution. Translated by V.S. Martha.Detroit :Wayne State University Press, 1971.
    45. Rosen, H. S. `` An Approach to the Study of Income, Utility, and Horizontal Equity.”
    Q.J.E. 92 (1978): 307-22.
    46. Shome, P. “ Is the Corporate Tax Shifted ?Empirical Evidence from ASEAN. “Public Finance Quarterly 13 (1985) : 21-46.
    47. Whalley, J. “Regression or Progression The Taxing Question of Incidence Analysis . “Canadian Journal of Economics 17 (1984) :654-82.
    48.White, M., and A. White. “Horizontal Inequality in the Federal Income Tax Treatments of Homeowners and Tenants . “ N.T.J. 18 (1965) : 255-36.

    英文期刊全明之縮寫
    1. A.E.R. = American Economic Review
    2. J .Pol.E. = Journal of Political Economy
    3. J.Pub.E. =Journal of Public Economics
    4. N.T.J. =National Tax Journal
    5. Q.J .E. =Quarterly Journal of Economics
    6. Eco. = Econometrica
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006188
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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