Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/102288
DC Field | Value | Language |
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dc.contributor | 財政所 | |
dc.creator | 張慶輝 | zh_TW |
dc.creator | Chang, Chiang-huei | |
dc.date | 1984-05 | |
dc.date.accessioned | 2016-09-26T07:06:17Z | - |
dc.date.available | 2016-09-26T07:06:17Z | - |
dc.date.issued | 2016-09-26T07:06:17Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/102288 | - |
dc.description.abstract | 本文旨在探討以加值稅代替營業稅、部分貨物稅與印花稅對國內經濟可能產生之影響。本文首先駁斥此次改制會導致物價不穩定的說法,認為它只會引起相對價格的變動,與物價水準之決定與變動無關。就資源配置而言,由於擬議中加值稅並非對所有財貨與勞務課徵,亦具局部性租稅之特徵。稅制改革只不過是以新的扭曲要素代替三稅下舊有之扭曲。根據著名的次佳定理,資源配置效率難望獲得重大的改善。至於此次改制是否會引起所得分配的改變,端視加值稅制下對免稅商品究竟採取一般免稅或全部免稅而定。如屬前者,加值稅與三稅對所得分配的影響並無任何實質的差異;如屬後者,在許多情況下,負擔較重三稅稅負的生產因素,在加值稅下稅負可望大大地減輕。 | |
dc.format.extent | 2237196 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 國立政治大學學報, 49, 133-159 | |
dc.title | 營業稅與加值稅 | zh_TW |
dc.title.alternative | Business Tax vs. Value-added Tax | |
dc.type | article | |
item.cerifentitytype | Publications | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.grantfulltext | open | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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49-133-159.pdf | 2.18 MB | Adobe PDF2 | View/Open |
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