Reference: | 王肇蘭與徐偉初 (2004) ,「經濟成長極大化之租稅負擔及租稅結構—臺灣實證分析」,《經社法制論叢》,34,77-102。 姚名鴻與林秀娟(2010) ,「公共投資、租稅政策與台灣經濟成長」,臺灣經濟學術網,http://tea.econ.sinica.edu.tw/index.php。 孫克難 (2002) ,「台灣租稅結構、有效稅率與經濟成長」,《財稅研究》,34(3) , 20-32。 黃則強 (2008) ,「Dual Income Tax 與租稅逃漏」,《財稅研究》,40,204-211。 黃則強與李玉鳳 (2007) ,「北歐國家Dual Income Tax租稅改革初探」,《財稅研究》,39(6) ,150-158。 黃明聖與黃仲豪 (2003) ,「租稅制度與內生性成長」,《財稅研究》,35(6) ,1-15。 羅時萬 (2000) ,「財政收支與經濟成長:台灣的實證分析」,國立政治大學經濟系博士論文。 Bird, Richard M. and Eric M. Zolt (2010) , “Dual Income Taxation and Developing Countries,” Columbia Journal of Tax Law, 174-217. Boadway, Robin (2004), “The dual income tax system- an overview, ” CESifo Dice Report. Journal for Institutional Comparisons, 2, 3-8. Boadway, Robin (2005) , “Income tax reform for a globalized world: The case for a dual income tax,” Journal of Asian Economics, 16, 910-927. Branson, J and C.A.K. Lovell (2001) , “A growth Maximizing tax structure for New Zealand,” International Tax and Policy Finance, 8, 129-146. Buchanan, J. M. (1975), The Samaritan`s dilemma. In: Altruism, morality and economic theory. In: E.S. Phelps (ed.), New York: Russel Sage foundation, 71-85. Carroll, R. and W. Hrung (2005) ,“What does the taxable income elasticity say about dynamic responses to tax changes.” American Economic Review – Papers and Proceedings , 95, 426-431. Chuang, Y. C. (1997) , “Knowledge Spillover, Trade and Economic Growth.”Journal of International and Comparative Economics, 5, 249-269. Coate, Stephen (1995) , “Altruism, the Samaritan’s Dilemma, and Government Transfer Policy,” The American Economic Review, 85(1) , 46–57. Eggert, Wolfgang, and Bernd Genser (2005) , “Dual IncomeTaxation in EU Member Countries,” CESifo Dice Report, 1, 41–47. Engen, E. M. and J. Skinner (1992) , “Fiscal policy and economic growth,” NBER Working Paper, no.4223. Helms, L. Jay (1985) , “The Effect of State and Local Taxes on Economic Growth:A time series –Cross section Approach, ” Review of Economics and Statistics, 67(4) , 574-582. Kaldor, Nicholas (1955) , An Expenditure Tax, London: Allen and Unwin. Keuschnigg,Christian, and Martin D.Dietz (2007) , “A growth oriented Dual Income Tax”, International Tax and Public Finance, 14, 191-221. Kristjánsson, Arnaldur Solvi (2010) , “Redistribution Effects in a Dual Income Tax System,” Rannsóknarritgerðir / Working papers, nr. 1 2010. Laibson, David (1997) , “Golden Eggs and Hyperbolic Discounting,” Quarterly Journal of Economics, 112(2) , 443–477. Martin, R. and M. Fardmanesh (1990) , “Fiscal variables and growth:a cross-sectional analysis,” Public Choice, 64 (3) , 239-251. Mendoza, E.G., G.M. Milesi-Ferretti, and P. Asea (1997) , “On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture,” Journal of Public Economics, 66, 99-126. Morinobu, Shigeki (2004) , “Capital Income Taxation and the Dual Income Tax,” PRI Discussion Paper Series, No.04A-17. Mullen, J.K. and M. Williams (1994) ,“Marginal Tax Rates and State Economic Growth,” Regional Science and Urban Economics, 24, 687-705. Myles, G. (2000) , “Taxation and Economic Growth,” Fiscal Studies, 21(1) , 141-168. Nielsen, Søren Bo, and Peter Birch Sørensen (1997) , “On the Optimality of the Nordic System of Dual Income Taxation,” Journal of Public Economics, 63(3) , 311-329. Padovano, F. and Emma Galli (2001) , “Tax Rates and Economic Growth in the OECD Countries (1950–1990) ,” Economic Inquiry, 39(1) , 44–57. Pirttilä, Jukka and Hakan Selin (2006) , “How successful is the Dual Income Tax? Evidence from the Finnish Tax Reform,” CESifo Working Paper Series, No. 1875. Radulescu, D.M. and Michael Stimmelmayr (2004) , “Implementing a Dual Income Tax in Germany : Effects on Investment and Welfare,” CESifo Working Papers, No. 20. Sørensen, Peter Birch (1994) , “From the Global Income Tax to the Dual In-come Tax: Recent Tax Reforms in the Nordic Countries,” International Tax and Public Finance, 1(1) , 57–79. Sørensen, Peter Birch (2009) , “Dual Income Taxes: A Nordic Tax System ,”Revised version of paper originally presented at the conference on New Zealand Tax Reform? Where to Next? at the Victoria University of Wellington, 11-13. Stokey, N. L. (1996) , “The Volume and Composition of Trade between Rich and Poor countries.”Review of Economic Studies, 58(1) , 63-80. Stokey, N. L. and S.T. Rebelo (1995) , “Growth Effects of Flat-Rate Taxes,” Journal of Political Economy, 103, 519-550. Strotz, Robert H. (1956) , “Myopia and Inconsistency in Dynamic Utility Maximization,” Review of Economic Studies, 23(3) , 165–180. Wagenhals, Gerhard (2009) , “Implementing a Dual Income Tax in Germany-Effects on Labor Supply and Income Distribution,” Journal of Economics and Statistics, 1, 84-102. Wang, P. and C. K. Yip (1995) , “Macroeconomic Effects of Factor Taxation with Endogenous Human Capital Evolution: Theory and Evidence,” Southern Economic Journal, 61(3) , 803-818. Wang, P. and C. K. Yip (1992) , “Taxation and Economic Growth: The Case of Taiwan,” American Journal of Economics and Sociology, 51(3) , 317-331. Yamarik, S. (2000) , “Can Tax Policy Help Explain State-Level Macroeconomic Growth?” Economics Letters, 68(2) , 211-215. Yla -Liedenpohja, Jouko (2007) , “Prevention of an Entrepreneur’s Income Shifting In a Nordic Dual Tax,” Tampere Economic Working Paper Series, No. 62. Young, A (1991) , “Learning by Doing and the Dynamic Effect on International Trade.”Quarterly Journal of Economics, 106(2) , 369-405. |