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題名 地方政府財政能力與租稅努力之研究 作者 李新仁 貢獻者 徐偉初
李新仁日期 1987 上傳時間 4-May-2016 17:14:01 (UTC+8) 參考文獻 參考書目 一、中文部分 1.邱政茂，「補助金制度之研究」，(台北:國立政治大學財政研究所碩士論文，民國六十六年十二月)。 2.陳俊哲，「中美三級政府間財政關係之比較研究」，(台北:國立政治大學財政研究所碩士論文，民國七十五年十二月)。 3.陳聽安，「台灣省地方財政研究」，(台北:財政部財稅人員訓練所，民國六十三年十月)。 4.黃春生，「台灣省地方財政之研究」，(台北:中國租稅研究會，民國六十九年)。 5.黃瑞春，「政府補助金制度－台灣省政府之實證研究」，台灣銀行季刊，第三十六卷第四期，(台北，民國七十四年十二月),185-125頁。 6.劉泰英、陶玉其、王坤一、吳森田、簡錦川、江莉莉等，「省對縣市財政補助經費標準之研究」，(台北:台灣經濟研究所研究報告，民國六十九年十二月)。 7.劉泰英、王坤一、江莉莉等，「地方經建經費籌應之研究」，(台北:台灣經濟研究所，民國七十年元月)。 8.蔡吉源，「均權主議與財政收支劃分」，(台北:中國經濟學會當前財政問題研討會論文集，民國七十一年四月),219-39頁。 9.羅台雄，「台灣省政府補助款對縣市財政收支之影響」，(台北:國立台灣大學經濟研究所碩士論文，民國六十三年)。 10.───，「台灣省政府補助金制度之研究」，(台北:中國經濟學會當前財政問題研討會論文集，民國七十一年四月),255-71頁。 11.蘇志超，「土地稅論(含土地房屋估價)」，(台北:文笙書局，民國七十四年增修訂版)。 二、英文部分 1. Advisory Commission on Intergovernmental Relations, Measures of State and Local Fical Capacity and Tax Effort: A Staff Report, Washington, D.C.: U.S. Government Printing Office, October 1962. 2. ---- , Measuring the Fiscal Capacity and Effort of State and Local Areas, Washington, D.C. : U.S. Government Printing Office, March 1971. 3. Akin, J.S.," Fiscal Capacity and the Estimation Method of the Advisory Commission on Intergovernmental Relations," National Tax Journal, 26, June 1973, pp. 275–91. 4. Bahl, R. W., " A Regression Approach to Tax Effort and Tax Ratio Analysis , " International Monetary Fund Staff Papers, 18, November 1971, pp. 571-612. 5. ---- , A Representative Tax System Approach to Measuring Tax Effort in Developing Countries," International Monetary Fund Staff Papers, 19, March 1972, pp. 87-123. 6. Bennett, R.J., Central Grants to Local Governments: The Political and Economic Impact of the Rate Support Grant in England and Wales, Cambridge: Cambridge University Press, 1982. 7. Bird, R. M. (ed.), Fiscal Dimensions of Canadian Federalism, Canadian Tax Foundation, 1980. 8. Boadway, R. W., Public Sector Economics, Second Edition, Boston: Little, Brown and Company, 1984. 9. Break, G. F., Financing Government in a Federal System, Washington, D.C.: The Brookings Institution, 1980. 10. Buchanan, J. M., "Federalism and Fiscal Equity," American Economic Review, 40, September 1950, pp. 583-99. 11. Buchanan, J.M. and M. R. Flowers, The Public Finances: An Introductory textbook, Fourth Edition, Homewood, Illinois: Richard B. Irwin, Inc., 1975. 12. Chelliah, R. J., H.J. Baas and R. K. Margaret, "Tax Ratios and Tax Effort in Developing Countries, 1969-71," International Monetary Fund Staff Papers, 22, March 1975, pp. 187-205. 13. Clark, D.H., Fiscal Need and Revenue Equalization Grants, Canadian Tax Foundation, 1969. 14. Davie, B. F. and B. F. Duncombe, Public Finance, New york: Holt, Rinehart and Winston, Inc., 1972. 15. Davie, B. F. and J.T. White," Equalization Alternatives in Grant-in-Aid-Programs: Allotment Formulas and Measures of Fiscal Capacity," National Tax Journal, 20, June 1967, pp. 193-203. 16. Davis, J. R. and C. W. Meyer, Principles of Public Finance, New Jersey: Prentice-Hall Inc., 1983. 17. Due, J. F. and A. F. Friedlaelinder, Government Finance: Economics of the Public Sector, Seventh Edition, Homewood, Illinois: Richard D. Irwin. , 1981. 18. Feldstein, M., " Wealth Neutrality and Local Choice in Public Education," American Economic Review, 65, March 1975, pp. 75-89. 19. Gardner, W.D., Government Finance, Michigan: Prentice-Hall, Inc., 1979. 20. Goetz, C.J., What Is Revenue Sharing ？ Washington, D.C. : The Urban Institute, 1972. 21. Hamilton, B., " Capitalization of Intrajurisdictional Differences in Local Tax Prices," American Economic Review, 66, December 1976, pp. 743-53. 22. Harman, R.P., " Measuring Local Area Fiscal Capacity," ph.D. dissertation, University of Pennsylvania, 1977. 23. Herber, B.P., Modern Public Finance: The Study of Public Sector Economics, Third Edition, Homewood, Illinois: Richard D. Irwin, Inc., 1975. 24. Hicks, U.K., Public Finance, Cambridge: Cambridge University Press, 1959. 25. Hockley, G.C., Public Finance: An Introduction, London: Routledge & Kegan Paul, 1979. 26. Hyman, D. N., Public Finance: A Contemporary Application of Theory to Policy, New York: Holt, Rinehart and Winston, 1983. 27. Johnston, J., Econometric Methods, Third Edition, New York: McGraw-Hill Book Company, 1984. 28. King, D.N., Fiscal Tiers: The Economics of Multi-Level Government, London: George Allen & Unwin, 1984. 29. Ladd, H., " Local Education Expenditures, Fiscal Capacity , and the Composition of the Property tax base," National Tax Journal, 28, June 1975 pp. 145-58. 30. LeGrand, J., " Fiscal Equity and Central Government Grants to Local Authorities," Economic Journal, 85, September, 1975, pp. 531-47. 31. Lotz, J. R. and E. R. Morss, " Measuring "Tax Effort" in Developing Countries," International Monetary Fund Staff Papers, 14, November 1967, pp. 478-99. 32. Manvel, A. D., " Differences in Fiscal Capacity and Effort Their Significance for a Federal Revenue-Sharing System, " National Tax Journal, 24, June 1971, pp. 193-204. 33. Mathew, R. L. (ed.), Fiscal Equalisation in a Federal System, Canberra: Australian National University, 1974. 34. Mclure, C. E. J.R., " The Interstate Exporting of State and Local Taxes: Estimates for 1962, " National Tax Journal, 20, March 1967, pp. 49-77. 35. Morgan, W.D., " An Alternative Measure of Fiscal Capacity ," National Tax Journal, 27, June 1974, pp. 361-66. 36. Musgrave, R.A., " Approaches to a Fiscal Theory of Political Federalism," in National Bureau of Economic Research, Public Finances: Needs, Sources, and Utilization, Princeton: Princeton University Press, 1961, pp. 97-122. 37. Musgrave, R.A. and P. B. Musgrave, Public Finance in Theory and Practice, Fourth Edition, New York: McGraw-Hill Book Company, 1984. 38. Mushkin, S.J. and J. F. Cotton, Sharing Federal Funds for State and Local Needs: Grants-in-Aid and PPB System, New York: Praeger, 1969. 39. Nathan, R. P. , A. D. Manvel and S. E. Calkins, Monitoring Revenue Sharing, Washington, D.C.: The Brookings Institution, 1975. 40. Oates, W. E., " The Effects of Property Taxes and Local Public spending on Property values: An Empirical study of Tax Capitalization and Tiebout Hypothesis," Journal of Political Economy, 77, December 1969, pp.957-71. 41. ----, Fiscal Federalism, New York: Harcourt Brace Jovanovich, 1972. 42. Organisation for Economic Co-operation and Development, Measuring Local Government Expenditure Needs: The Copenhagen Workshop, Paris, 1981. 43. Thurow, L., “The Theory of Grants-in-Aid, " National Tax journal, 19, December 1988, pp. 373-77. 44. ----, Aid to State and Local Governments, " National tax Journal, 23, March 1970, pp.23-35. 45. Tiebout, C., “A Pure Theory of Local Expenditures," Journal of Political Economy, 64, October 1956, pp. 416-24. 46. Tresh, R. W., Public Finance: A Normative Theory, Plance, Texas: Business Publications, 1981. 47. Tsai, C., "Taxes and Residential Choice," Public Choice, 38, March 1982, pp.55-72. 48. Walpole, R. E., Introduction to Statistics, Third Edition, New York: Macmillan Publishing, Inc., 1982. 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006185 資料類型 thesis dc.contributor.advisor 徐偉初 zh_TW dc.contributor.author (Authors) 李新仁 zh_TW dc.creator (作者) 李新仁 zh_TW dc.date (日期) 1987 en_US dc.date.accessioned 4-May-2016 17:14:01 (UTC+8) - dc.date.available 4-May-2016 17:14:01 (UTC+8) - dc.date.issued (上傳時間) 4-May-2016 17:14:01 (UTC+8) - dc.identifier (Other Identifiers) B2002006185 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90939 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description.tableofcontents 目錄 圖表目次 第一章 導論………1 第一節 研究動機與目的………1 第二節 研究範圍、方法及本文架構………3 第二章 財政能力與租稅努力的概念及其應用………7 第一節 財政能力與租稅努力的概念………7 第二節 財政能力與租稅努力的主要應用──世界各國補助制度實例………17 第三節 台灣省政府補助制度之檢討………23 第三章 財政能力的衡量方法………32 第一節 基本假設………33 第二節 所得流量法………38 第三節 ACIR法………43 第四節 ?歸分析法………49 第五節 結語──選擇我國適當衡量方法的原則………56 第四章 實證分析………64 第一節 資料與估計過程………64 第二節 實證結果(一)──適當衡量方法下的探討………72 第三節 實證結果(二)──各種衡量方法下的比較………81 第五章 結論、發現與建議………91 第一節 結論………91 第二節 發現………93 第三節 建議………97 參考書目………100 附錄………107 圖表目次 表1-1 各國地方政府補助收入占總收入的百分比………6 表2-1 各國補助制度中考慮的因素………19 表3-1 ?歸分析法之應用………52 表4-1 現行財政收支劃分法各稅劃分比率………67 表4-2 各縣市總財政能力之估計(民國七十四會計年度………74 表4-3 各縣市地價稅與土地增值稅之個別租稅努力(民國七十四會計年度)………76 表4-4 各縣市地價稅累進起點地價(民國七十三年)………77 表4-5 各縣市地價稅與土地增值稅之總和租稅努力(民國七十四會計年度) ………80 表4-6 非稅課收入財政能力之?歸結果(民國七十四會計年度)………82 表4-7 稅課收入財政能力之?歸結果(民國七十四會計年度) ………83 表4-8 各種衡量方法下的財政能力結果(民國七十四會計年度) ………86 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006185 en_US dc.title (題名) 地方政府財政能力與租稅努力之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目 一、中文部分 1.邱政茂，「補助金制度之研究」，(台北:國立政治大學財政研究所碩士論文，民國六十六年十二月)。 2.陳俊哲，「中美三級政府間財政關係之比較研究」，(台北:國立政治大學財政研究所碩士論文，民國七十五年十二月)。 3.陳聽安，「台灣省地方財政研究」，(台北:財政部財稅人員訓練所，民國六十三年十月)。 4.黃春生，「台灣省地方財政之研究」，(台北:中國租稅研究會，民國六十九年)。 5.黃瑞春，「政府補助金制度－台灣省政府之實證研究」，台灣銀行季刊，第三十六卷第四期，(台北，民國七十四年十二月),185-125頁。 6.劉泰英、陶玉其、王坤一、吳森田、簡錦川、江莉莉等，「省對縣市財政補助經費標準之研究」，(台北:台灣經濟研究所研究報告，民國六十九年十二月)。 7.劉泰英、王坤一、江莉莉等，「地方經建經費籌應之研究」，(台北:台灣經濟研究所，民國七十年元月)。 8.蔡吉源，「均權主議與財政收支劃分」，(台北:中國經濟學會當前財政問題研討會論文集，民國七十一年四月),219-39頁。 9.羅台雄，「台灣省政府補助款對縣市財政收支之影響」，(台北:國立台灣大學經濟研究所碩士論文，民國六十三年)。 10.───，「台灣省政府補助金制度之研究」，(台北:中國經濟學會當前財政問題研討會論文集，民國七十一年四月),255-71頁。 11.蘇志超，「土地稅論(含土地房屋估價)」，(台北:文笙書局，民國七十四年增修訂版)。 二、英文部分 1. Advisory Commission on Intergovernmental Relations, Measures of State and Local Fical Capacity and Tax Effort: A Staff Report, Washington, D.C.: U.S. Government Printing Office, October 1962. 2. ---- , Measuring the Fiscal Capacity and Effort of State and Local Areas, Washington, D.C. : U.S. Government Printing Office, March 1971. 3. Akin, J.S.," Fiscal Capacity and the Estimation Method of the Advisory Commission on Intergovernmental Relations," National Tax Journal, 26, June 1973, pp. 275–91. 4. Bahl, R. W., " A Regression Approach to Tax Effort and Tax Ratio Analysis , " International Monetary Fund Staff Papers, 18, November 1971, pp. 571-612. 5. ---- , A Representative Tax System Approach to Measuring Tax Effort in Developing Countries," International Monetary Fund Staff Papers, 19, March 1972, pp. 87-123. 6. Bennett, R.J., Central Grants to Local Governments: The Political and Economic Impact of the Rate Support Grant in England and Wales, Cambridge: Cambridge University Press, 1982. 7. Bird, R. M. (ed.), Fiscal Dimensions of Canadian Federalism, Canadian Tax Foundation, 1980. 8. Boadway, R. W., Public Sector Economics, Second Edition, Boston: Little, Brown and Company, 1984. 9. Break, G. F., Financing Government in a Federal System, Washington, D.C.: The Brookings Institution, 1980. 10. Buchanan, J. M., "Federalism and Fiscal Equity," American Economic Review, 40, September 1950, pp. 583-99. 11. Buchanan, J.M. and M. R. Flowers, The Public Finances: An Introductory textbook, Fourth Edition, Homewood, Illinois: Richard B. Irwin, Inc., 1975. 12. Chelliah, R. J., H.J. Baas and R. K. Margaret, "Tax Ratios and Tax Effort in Developing Countries, 1969-71," International Monetary Fund Staff Papers, 22, March 1975, pp. 187-205. 13. Clark, D.H., Fiscal Need and Revenue Equalization Grants, Canadian Tax Foundation, 1969. 14. Davie, B. F. and B. F. Duncombe, Public Finance, New york: Holt, Rinehart and Winston, Inc., 1972. 15. Davie, B. F. and J.T. White," Equalization Alternatives in Grant-in-Aid-Programs: Allotment Formulas and Measures of Fiscal Capacity," National Tax Journal, 20, June 1967, pp. 193-203. 16. Davis, J. R. and C. W. Meyer, Principles of Public Finance, New Jersey: Prentice-Hall Inc., 1983. 17. Due, J. F. and A. F. Friedlaelinder, Government Finance: Economics of the Public Sector, Seventh Edition, Homewood, Illinois: Richard D. Irwin. , 1981. 18. Feldstein, M., " Wealth Neutrality and Local Choice in Public Education," American Economic Review, 65, March 1975, pp. 75-89. 19. Gardner, W.D., Government Finance, Michigan: Prentice-Hall, Inc., 1979. 20. Goetz, C.J., What Is Revenue Sharing ？ Washington, D.C. : The Urban Institute, 1972. 21. Hamilton, B., " Capitalization of Intrajurisdictional Differences in Local Tax Prices," American Economic Review, 66, December 1976, pp. 743-53. 22. Harman, R.P., " Measuring Local Area Fiscal Capacity," ph.D. dissertation, University of Pennsylvania, 1977. 23. Herber, B.P., Modern Public Finance: The Study of Public Sector Economics, Third Edition, Homewood, Illinois: Richard D. Irwin, Inc., 1975. 24. Hicks, U.K., Public Finance, Cambridge: Cambridge University Press, 1959. 25. Hockley, G.C., Public Finance: An Introduction, London: Routledge & Kegan Paul, 1979. 26. Hyman, D. N., Public Finance: A Contemporary Application of Theory to Policy, New York: Holt, Rinehart and Winston, 1983. 27. Johnston, J., Econometric Methods, Third Edition, New York: McGraw-Hill Book Company, 1984. 28. King, D.N., Fiscal Tiers: The Economics of Multi-Level Government, London: George Allen & Unwin, 1984. 29. Ladd, H., " Local Education Expenditures, Fiscal Capacity , and the Composition of the Property tax base," National Tax Journal, 28, June 1975 pp. 145-58. 30. LeGrand, J., " Fiscal Equity and Central Government Grants to Local Authorities," Economic Journal, 85, September, 1975, pp. 531-47. 31. Lotz, J. R. and E. R. Morss, " Measuring "Tax Effort" in Developing Countries," International Monetary Fund Staff Papers, 14, November 1967, pp. 478-99. 32. Manvel, A. D., " Differences in Fiscal Capacity and Effort Their Significance for a Federal Revenue-Sharing System, " National Tax Journal, 24, June 1971, pp. 193-204. 33. Mathew, R. L. (ed.), Fiscal Equalisation in a Federal System, Canberra: Australian National University, 1974. 34. Mclure, C. E. J.R., " The Interstate Exporting of State and Local Taxes: Estimates for 1962, " National Tax Journal, 20, March 1967, pp. 49-77. 35. Morgan, W.D., " An Alternative Measure of Fiscal Capacity ," National Tax Journal, 27, June 1974, pp. 361-66. 36. Musgrave, R.A., " Approaches to a Fiscal Theory of Political Federalism," in National Bureau of Economic Research, Public Finances: Needs, Sources, and Utilization, Princeton: Princeton University Press, 1961, pp. 97-122. 37. Musgrave, R.A. and P. B. Musgrave, Public Finance in Theory and Practice, Fourth Edition, New York: McGraw-Hill Book Company, 1984. 38. Mushkin, S.J. and J. F. Cotton, Sharing Federal Funds for State and Local Needs: Grants-in-Aid and PPB System, New York: Praeger, 1969. 39. Nathan, R. P. , A. D. Manvel and S. E. Calkins, Monitoring Revenue Sharing, Washington, D.C.: The Brookings Institution, 1975. 40. Oates, W. E., " The Effects of Property Taxes and Local Public spending on Property values: An Empirical study of Tax Capitalization and Tiebout Hypothesis," Journal of Political Economy, 77, December 1969, pp.957-71. 41. ----, Fiscal Federalism, New York: Harcourt Brace Jovanovich, 1972. 42. Organisation for Economic Co-operation and Development, Measuring Local Government Expenditure Needs: The Copenhagen Workshop, Paris, 1981. 43. Thurow, L., “The Theory of Grants-in-Aid, " National Tax journal, 19, December 1988, pp. 373-77. 44. ----, Aid to State and Local Governments, " National tax Journal, 23, March 1970, pp.23-35. 45. Tiebout, C., “A Pure Theory of Local Expenditures," Journal of Political Economy, 64, October 1956, pp. 416-24. 46. Tresh, R. W., Public Finance: A Normative Theory, Plance, Texas: Business Publications, 1981. 47. Tsai, C., "Taxes and Residential Choice," Public Choice, 38, March 1982, pp.55-72. 48. Walpole, R. E., Introduction to Statistics, Third Edition, New York: Macmillan Publishing, Inc., 1982. zh_TW
