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政大機構典藏 > 社會科學學院 > 地政學系 > 學位論文 > Item 140.119/84397

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/84397

Title:	土地稅與地方公共財源選擇之研究 Study on Land Taxes and the Choice of Revenue for Local Public Goods
Authors:	陳國智
Contributors:	陳聽安林元興陳國智
Keywords:	平均地權土地稅地方公共財最適租稅理論地方稅租稅選擇財政淨效益政治成本財政聯邦制 Equalization of Land Rights land tax local public goods optimum tax approach local tax tax choice net fiscal residuum political cost fiscal federalism
Date:	2001
Issue Date:	2016-04-14 13:57:01 (UTC+8)
Abstract:	本研究探討包括土地稅之地方租稅結構，在經濟面的最適條件，並論平均地權的理想、土地利用的經濟效率與公平，能否經由我國現行中央和地方租稅的劃分形態下之土地稅制實現，與土地稅制度之改進等問題。 This study focuses on the economic optimum conditions of local tax structure which includes land tax.　Such issues as whether the ideal of Equalization of Land Rights and the efficiency and equity of land use could be realized through the land tax system under the current tax assignment between central and local government in Taiwan, and ways of improving land tax are studied as well.
Description:	博士國立政治大學地政學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2002000631
Data Type:	thesis
Appears in Collections:	[地政學系] 學位論文

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