Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/102448
DC Field | Value | Language |
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dc.contributor | 財政研究所 | |
dc.creator | 張慶輝 | zh_TW |
dc.creator | Chang, Chiang-huei | |
dc.date | 1985-12 | |
dc.date.accessioned | 2016-09-30T07:03:32Z | - |
dc.date.available | 2016-09-30T07:03:32Z | - |
dc.date.issued | 2016-09-30T07:03:32Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/102448 | - |
dc.description.abstract | 本文旨在建立一個含生產函數在內之兩期生命循環模式,分析利息所得稅、消費稅與薪資所得稅的歸宿問題;並利用最適課稅理論的技術,比較此三稅對資源配置的影響。根據分析的結果可知:利息所得稅完全由資本主負擔,消費稅負由資本主與勞工平均分攤,勞工除負擔全部薪資所得稅外 ,尚移轉其部份所得給資本主。就資源配置而言 ,消費稅與綜合所得稅雖均能達到次佳(the second best)境界,然消費稅有利於儲蓄與資本形成,可能有利於經濟長期的成長目標。 | |
dc.format.extent | 1200077 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 國立政治大學學報, 52, 75-88 | |
dc.title | 論所得稅消費稅與薪資稅 | zh_TW |
dc.title.alternative | On Income Tax, Consumption Tax, and Wage Tax | |
dc.type | article | |
item.cerifentitytype | Publications | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
item.grantfulltext | open | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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52-75-88.pdf | 1.17 MB | Adobe PDF2 | View/Open |
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