| Reference: | 一、中文文獻：
工商時報 (2014)，「銀行業營業稅≠銀行稅」，工商時報社論，3月3日。
中華民國統計資訊網 (2014)，重要統計指標，取自 http://ebas1.ebas.gov.tw。
巴曙松、劉清濤、尚航飛、劉芷冰等 (2010)，「銀行稅的理論探討與適應性分析」，《金融理論與實踐》，第11期，頁16-20。
互動百科 (2014)，「銀行稅」，取自http://www.baike.com/wiki/%E9%93%B6%E8%A1%8C%E7%A8%8E。
行政院主計總處 (2014)，國民所得及經濟成長統計資料庫，取自http://www.dgbas.gov.tw/mp.asp?mp=1。
吳國聖 (1997)，「我國金融保險業營業稅制改進方案之研究」，國立台灣大學會計研究所碩士論文。
花全、黃興旺、陳錦鄉、單珮玲及彭惠珠 (1998)，「檢討金融保險業營業稅制」，《賦稅革新研究報告合訂本》，財政部，頁283-360。
徐育珠 (2004)，《財政學》，三民書局股份有限公司出版。
財政部 (2012)，《2012主要國家稅制概要》，財政部稅制委員會編著。
財政部賦稅署 (2014)，賦稅法規，取自http://www.dot.gov.tw/dot/home.jsp。
陳東興(2003)，「金融商品與衍生性商品徵免稅捐之探討」，行政院出國報告。
張盛和、邱政茂、傅傳訓及魏素幸(1992)，「銷售稅制下金融業課稅問題之研究」，《財稅研究》，第24卷第4期，頁59-83。
許褀昌、楊松明、黃嬿臻 (2013)，「淺論我國金融業營業稅之沿革與國際競爭力」，《稅務旬刊》，第2225期，頁7-11。
曾巨威 (2006)，「我國金融業營業稅稅負合宜性之研究」，財政部委託研究計畫。
黃明聖、黃淑惠、李瑞生 (2014)，《稅務法規-理論與實務》，五南圖書出版。
黃金澤 (1992)，「談金融業營業稅率之調降及衍生問題」，《稅務旬刊》，第1724期，頁8-17。
黃春生、黃慶源、柯俊輝、何愛文 (1996)，「成立亞太營運中心之租稅配合措施：金融中心」，財政部稅制委員會委託計畫。
智庫百科 (2014)，「銀行稅」，取自 http://wiki.mbalib.com/wiki/%E9%93%B6%E8%A1%8C%E7%A8%8E。
葉金澤 (2000)，「再談金融業營業稅率調降問題之疑義」，《稅務旬刊》，第1747期，頁7-13。
鄭曉雯 (2012)，「稅制會執行秘書洪東煒：金融業營業稅應取消優惠稅率」，《稅務旬刊》，第2185期，頁7-13。
二、外文文獻：
Auerbach, Alan J. and Roger H. Gordon (2002) ,“Taxation of Financial Services under a VAT”, American Economic Review, 411-416.
Barham, Vicki, Satya N. Poddar and John Whalley (1987) ,“The Tax Treatment of Insurance under a Consumption Type, Destination Basis VAT”, National Tax Journal, 40 (2),171-182.
Boadway, Robin and Michael Keen (2003), “Theoretical Perspectives on the Taxation of Capital Income and Financial Services : A Survey”, in Patrick Honohan (Ed.), Taxation of Financial Intermediation : Theory and Practice for Emerging Economies, Washington, DC : The World Bank.
BBC News (2011) , “Q&A: Bank Levy Explained”, available at http://www.bbc.co.uk/news/business-12391532.
Chia, Ngee-Choon and John Whalley (1999) ,“ The Tax Treatment of Financial Intermediaries ”, Journal of Money Credit and Banking, 31 (4), 704-719.
Diamond, P. and J.A. Mirrlees (1971), “Optimal Taxation and Public Producation, I: Production Efficiency”, American Economic Review, 61, 8-27
Edgar, T. (2001), “Exempt Treatment of Financial Intermediation Services Under a Value-Added Tax:an Assessment of Alternatives”, Canadian Tax Jurnal 49 (5), 1133-1219.
Financial Times (2012), “Definition of Bank Levy”, available at http://lexicon.ft.com/Term?term=bank-levy.
Grubert, Harry and James Mackie (2000),“ Must Financial Services Be Taxed Under a Consumption Tax？”, National Tax Journal, 53 (1), 23-40.
GOV.UK (2014), “Introduction to VAT”, available at http://www.hmrc.gov.uk.
GOV.UK (2014), “Rates of VAT on Different Goods and Services” , available at http://www.hmrc.gov.uk.
Hoffman, Lorey A., Satya N. Poddar and John Whalley (1987) ,“Taxation of banking Services under a Consumption Type, Destination Basis VAT ”, National Tax Journal, (4), 547-554.
Inland Revenue Authority of Singapore (2014) ,“For GST - Registered Businesses”,available at https://www.iras.gov.sg.
Jack, William (2000),“ The Treatment of Financial Services under a Broad-Based Consumption Tax”, National Tax Journal, 53 (4), 841-851.
KPMG (2012), “Bank Levies - Comparison of Certain Jurisdictions”, available at http://www.kpmg.com.
KPMG (2012), “France: VAT Essentials”, available at http://www.kpmg.com.
KPMG (2013), “United Kingdom: VAT Essentials”, available at http://www.kpmg.com.
Merrill, Peter R. and Harold Adrion (1995) , “Treatment of Financial Services under Consumption-Based Tax Systems ”, Tax Notes, 68 (6), 1496-1500.
Merrill, Peter R. and Chris R. Edwards (1996) ,“Cash-Flow Taxation of Financial Services”, National Tax Journal, 49 (3), 487-500.
Ministry of Strategy and Finance, Republic of Korea (2014) , “부가가치세법
(Value - Added Tax Act)”, available at http://www.mosf.go.kr.
OECD (1998), Indirect Treatment of Financial Services and Instrument, available at http://www.oecd.org.
OECD (2012), Consumption Tax Trends 2012, available at http://www.oecd-ilibrary.org.
OECD (2012), “Funding Systemic Crisis Resolution” , available at http://www.oecd.org/finance/financial-markets/50018907.pdf.
OECD (2014), “Rates of Value Added Tax (General Sales Tax)” , available at http://www.oecd.org/tax/tax-policy/tax-database.htm.
Poddar, Satya and Morley English (1997) ,“ Taxation of Financial Sservices under a Value - Added Tax: Applying the Cash - Flow Approach”, National Tax Journal, 50 (1), 89-111.
Poddar, Satya (2003) ,“Consumption Taxed: The Role of the Value - Added Tax” , in Patrick Honohan (Ed.), Taxation of Financial Intermediation: Theory and Practice for Emerging Economies, Washington, DC: The World Bank.
Rousslang, Donald J. (2002) ,“Should Financial Services be Taxed under a Consumption Tax? Probably ”, National Tax Journal, 55 (2), 281-291.
VATLive (2014), “2014 European Union EU VAT rates”, available at http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/.
Wikipedia (2014) , “Value - Added Tax”, available at http://en.wikipedia.org/wiki/VAT#Tax_rates. |
