| Reference: | 主要參考文獻
一、 中文部分
1. 中央銀行經濟研究處，中華民國台灣地區公民營企業資金狀況調查結果報告，民國七十四年十二月。
2. 中華經濟研究院，新加坡的出口趨勢與發展策略，民國七十三年九月。
3. 台灣省政府主計處，台灣省民間儲蓄與借貸狀況及意向調查報告，民國七十四年三月。
4. 台灣銀行經濟研究室，中華民國台灣地區工業財務狀況調查報告，民國七十四年十二月。
5. 王建?著。法人所得稅問題之研究，國立政治大學財政研究所碩士論文，民國五十四年六月。
6. 行政經濟革新委員會報告書，第二冊，財稅組研究報告，民國七十四年十一月。
7. 行政院經濟建設委員會經濟研究處，香港的貿易、外人投資與經濟發展，民國七十二年六月。
8. 林華德著，修正現行三十六萬元股利利息免稅之研究，財政部稅制會，民國七十四年七月。
9. 財稅人員訓練所，兩稅合一制所得稅之研究，民國七十四年六月。
10. 財稅人員訓練所，獎勵投資租稅措施之研究，民國七十二年六月。
11. 陳合良譯，戰後日本稅制與資本累積，財稅研究，第二卷，第九、十期，民國五十九年九月，頁44-54，44-53。
12. 陳建昭著，中級會計，台北：文笙書局，民國七十一年七月。
13. 陳清全、吳家興合譯，韓國租稅減免制度解說，財政部財稅人員訓練所，民國七十二年六月。
14. 陳攀雲著，避稅天堂東方之珠－香港，實用稅務，第三卷，第一期，民國七十二年七月，頁27-28。
15. 陳聽安著，我國所得稅制改革的可行途徑－所得稅「兩稅合一」制可行性評析，財稅研究，第十七卷第四期，民國七十四年七月，頁12-20。
16. 張慶輝著，所得稅與公司股利政策，政大學報，第五十期，頁123-138。
17. 曾永清著，租稅與個人儲蓄－台灣之實證分析，政治大學財政研究所碩士論文，民國七十四年七月。
18. 趙揚清著，談我國綜合所得稅課稅級距及稅率變革，財稅研究，第十七卷第三期，民國七十四年五月，頁59-70。
19. 趙揚清著，改進我國營利事業所得稅制之研究，台北：稅務旬刊社，民國七十五年六月。
20. 劉永憲著，財政學原理，台北：文笙書局，第三版，民國七十二年八月。
21. 賴文獻著，財富累積對金融發展的影響，儲委會金融研究叢書（02），金融研究小組編印，民國七十三年九月。
22. 蔣碩傑撰，吳惠林譯，台灣經濟發展的啟示，中華經濟研究院經濟專論（47），民國七十三年七月。
23. 蔣碩傑、吳榮義合撰，吳惠林譯，亞洲四條龍的經濟起飛，中華經濟研究院經濟專論（49），民國七十三年七月。
24. Lundneg, Erk著，台灣經濟成長及結構移轉－財政政策與貨幣政策，行政院經濟建設委員會經濟研究處編譯，民國七十年十一月。
二、 英文部分
1. Atkinson, A.B. and Stiglitz, J.E, Lectures on Public Economics, 台北，華泰書局，民國七十年。
2. Amatony, Juanita D., ‘’Taxation of Capital Gain in Developing Countries‘’, Reading on Taxation in Developing Countries, Edited by Richard M. Brid& OLive OLdrman, The John Hopkins Press. pp.246-255.
3. Asher, Mukul G., ‘’Fiscal System and Economic Development: The ASEAN Case’’, International Bureau of Fiscal Documentation, May 1985, pp.195-209.
4. Asher, Mukul G., ‘’Some Issues in Corporate Income Income Taxation in Asean’’ in Concise Tax Programe, 1982, Inland Revenue Department, Republic of Singapore.
5. Baumol, William J., Heim Peggy, Malkiel Burten G.& Quand Richard E., ‘’Earnings Retention New Capital and The Growth of the Firm’’, The Review of Economics and Staistics, Vol.52, No.4 pp.345-355.
6. Bhatia, Kul B ‘’Corporate Taxation, Retained Earnings and Capital Formation’’, Journal of Public Economics, 1979, pp.123-134.
7. Boadway, Robin W. and Wildasin, David E., Public Sector Economic, Second Edition, Little Brown and Company, 1984.
8. Boskin, M.J., ‘’Taxation, Saving and Rate of Interest’’, Journal of Political Economy, Vol.86, part1, April 1978, pp. S3-S27.
9. Bracewell – Milnes, Barry and Huiskamp, J.C.L, Investment Incentives, Kluwer, Peventer, The Netherlands 1977.
10. Bradford, David ‘’The Economics of Tax Policy Toward Saving’’ in The Government and Capital Formation, Edited by Von Furstenberg, George M., Ballin publishing Company, 1980, pp.11-71.
11. Break, George F., ‘’Taxation and Economic Choice’’ in ‘’The Incidence and Economics Effect of Taxation‘’, in The Economics of Public Finance, Edited by Blinder Alan S. and Solow Robert M., Break G.F., Steiner P.O., Netzer Dick, 華泰書局，1980，pp.179-203.
12. David, Paul A. and Scadding, John L., ‘’Private Savings: Ultrationality, Aggregation and Dension’s Low’’, Journal of Political Economic, Vol.82, No.2, Part 1, March-April 1974, pp225-249.
13. Diamond, D.B. and Diamond, Walter H. Tax Havens of The World, Vol 3, 1985, Mattew Bender & Company Inc. pp. Hong Kong 1-31.
14. Economic Planning Board, Republic of Korea, A summary Draft of the Fifth Five-Year Economic and Social Development Plan 1982-1986.
15. Feldstein, Martin and Flemming, J.S. ‘’Tax Policy, Corporate Saving and Investment Behaviour in Britain’’, Review of Economic Studies, Vol.38, No.116, October 1971 pp.415-434.
16. Feldstein, Martin and Frisch, Daniel, ‘’Corporate Tax Integration: The Estimated Effect on Capital Accumulation and Tax Distribution of Two Integration Proposals’’, National Tax Journal, Vol.30, No.1, March 1977, pp37-52.
17. Feldstein, Martin and Fane, George. ‘’Taxes, Corporate Dividend Policy and Personal Saving ‘’The British Postwar Experience’’, The Review of Economic and Statitics, Vol.55, No.4 November 1973, pp.339-411.
18. Feldstein, Martin and Horiona, Charles., ‘’Domestic Saving and International Capital Flow’’, The Economic Journal (90), June 1980, pp.314-329.
19. Flux David, Hong Kong Taxation: Law and Practice, 1984-85 Edition, The Chinese University Press, 1984.
20. Goode, Richard. The Individual Income Tax, Revised edition, The Brooking Institution, Washington D.C. 1976.
21. Hansen, Bent ‘’Tax Policy and Mobilisation of Savings’’ in Government Finance and Economic Development, Edited by Alan T. Peacock and Gerald Hauser, Organisation For Economic Co-Operation and Development, Paris, 1965, pp.143-155.
22. Hu Tsu Tau Richard, Budget Statement 1986, Minister For Finance Singapore.
23. International Bureau of Fiscal Documentation, ‘’Taxes-Korea’’, Supplement, No.27, September 1983.
24. Jetha, Nizar ‘’Some Problems of Tax Policy in Development Countries’’, Bulletin for International Fiscal Documentation, Vol.35, No.1, 1981, pp.448-455.
25. Kay, J.A and King, M.A., The British Tax System, Oxford University Press 1983, pp.52-67.
26. Lee, Sheng-Yi, Public Finance and Public Investment in Singapore, The Institute of Banking and Finance, 1978.
27. Linda Sean, ‘’Issues in Personal Income Tax’’, in Issues in Public Finance in Singapore, Edited by Mukul Asher and Susan Osborne, Singapore University Press, 1980. pp.39-63.
28. Lewis, W.Arthur. The Theory of Economic Growth, Tenth Priting, 1972, George Allen & Unwin Ltd.
29. Ministry of Finance Korea, Korea Taxation, 1985.
30. Modigliani, F. and Miller, M.H., ‘’The Cost of Capital, Corporation Finance and The Theory of Investment’’, The American Economic Review, Vol.XLVⅢ, No.3, June 1958, pp.263-295.
31. Patsouratis, Vassilis A., ‘’Development Aspect of Corporate Taxation: The Case of Greece, Public Finance, Vol.39, No.1, 1984, pp.119-131.
32. Peat, Marwick Mitchell & Co., Asian Pacific Taxation, April 1985 Edition.
33. Peat, Marwick Mitchell & Co., Investment in Singapore, Sixth Edition, Singapore, October 1984.
34. Sun, L. and Liang, M.Y. ‘’Saving in Taiwan 1953-1980’’ in Conference on Experience and Lessons of Economics, Academia, Sinica, Dec.1981.
35. Von Furstenberg, Greorge M. ‘’Saving’’, in How Tax Affect Economic Behaviour, Henry J. Aaron & Joseph A. Pechman Editor, The Brooking Institution, Washing D.C., 1981, pp.327-401. |
