1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 英國地方財政收入面之研究
作者 趙昌恕
ZHAO, CHANG SHU
貢獻者 黃明聖
HUANG, MING SHENG
趙昌恕
ZHAO, CHANG SHU
關鍵詞 英國
地方財政
日期 1993
1992
上傳時間 2-May-2016 15:17:58 (UTC+8)
摘要 1990年４月以前，英國地方財政的三大財源為補助金、非住家財產稅、住家財產稅
參考文獻 1. 林華德(1987)，《當代財政學》，(增訂版)，台北:文笙書局。
2. ────(1989)，《地方財政收支劃分問題之研究》，台北:賦改會，頁66-67。
3. 黃明聖(1990)，《財政學說與財政現實》，《經濟日報》，11月24日。
4. ────(1991)，《英國人頭稅理論之探討》，《中國經濟學會八十年年會論文集》，台北:中國經濟學會，頁269-285。
5. ────（1992），《評論「如何健全省補助制度」》《「如何解決地方財政困難問題」省政業務研討會實錄》，台灣省政府，頁53-59。
6. 黃瑞春(1985)，《台灣省現行補助金制度之研究》，台北:長樂書店。
7. 陳聽安(1974)，《台灣地方財政研究》，台北:財政部財訓所。


1.Audit Commision(1984). The Impact on Local
Authorities Economy. Efficiency and Effectiveness
of the Block Grant Distribution System.HSMO. London.
2.Baily. S.J.(1989). "Local Government Finance
in Britain". in: R. Paddison and S.J. Baily
(ed). Local Government Finance. Routledge.London.
3.Barnett. R.R., Barrow. M.and Smith, P.(1991),
"Representation without Taxation: An Empirical
Assessment of the Validity of the Accountability
Argument underlying the Reform of Local
Government Finance in England", Fiscal Studies
, vol. 12. no.3. pp.30-46.
4.Barnett, R.R., Levaggi, R. and Smith, P.(1991)
, "Simulation Local Government Expenditure
Decision and Welfare Changes under a Community
Charge (Poll Tax) Regime", Public Finance,
vol. XXXXVI, no.1, pp.24-41.
5.Bennett. R.J. (1986), "The Impact of Nondomestic
Rates on Profitability and Investment
" Fiscal Studies, vol. 7. pp.34-50.
6.--- (1987), "Local Business Taxes: Theory
and Pract ice", Oxford Revi e~v of Economi c Pol icy
,vol.3, no.2, pp.60-80.
7. (1988), "Non-domestic Rates and Local
T a x a t ion 0 f Bus i n e s s II, in: S. J. B ail y and R.
Paddision(ed), The Reform of Local Government
Finance in Britain, Routledge, London.
8.Brown. C. and Jackson. P.(1990). Public Sector
Economics. 3rd ed., Martin Roberson, Oxford.
9.Denny, K. and Ridge, M. (1992). "The Impact of
a Switch to Locally Varying Busiess Rates",
Fiscal Studies, vol.13. no.l, pp.22-37.
10.Department of Environment (1980), Central
Government Controls over Local Authorities.
Cmnd 7634, HSMO. London.
11. ------------------------- (1981). Alternatives
to Domestic Rates, Cmnd 8449. HSMO, London.
12.------------------------- (1983). Rates. Cmnd 9008. HSMO, London.
13. (1986). Paying for Local Government. Cmnd 9714, HSMO. London.
14.Helm. D. and Smith S.(1987). "The Assessment:
Decentralisation and the Economics of Local
Government". Ox ford Revi ew of Economi c Pol icy.
vol.3. no.2, pp.i-xix.
15.Hepworth, N.P. (1971), The Finance of Local
Government, 2nd ed, Geroge Allen and Unwin Ltd, London.
16.Hughes G. (1989), "THe Switch from Domestic
Rates to the Community Charge ln Scotland",
Fiscal Studies, vol. 10, no.3, pp.1-12.
17.Kay, J.A. and King, M.A. (1990), The British
Tax System, 5th ed, Oxford University Press, Oxford.
18.King,D.(1988), "The Future Role of Grants in
Local Government Finance", in S.J. Baily and
R. Paddision (ed), The Reform of Local Government
in Britiain, Routledge, London.
19.King, D.N.(1984), Fiscal Tiers: T`he Economics
of Multi -Level Government, Butler & Tanner Ltd., Frome and Landon.
20.Lee, E.C. (1988), "Can the British Voter Be
Trusted? The Local Referendum and Tax Reform",
Public Administration, vol.66, pp.165-175.
21.Martlew, C.and Baily, S.J.(1988), "A Poll Tax
for Britain ?", in: S.J. Baily and R. Paddison
(ed), The Reform of Local Government Finance
in Britain, Routledge, London.
22.Mieszkowski. P.(1972). "The Property Tax:
and Excise Tax or a Profit Tax?". Journal of
Public Economics. vol. 1. pp.73-96.
23.Midwinter, A. and Mair, C.(1987), Rates Reform
. Mainstream Publishing. Edinburgh.
24.Norton, P.(1984), The British Polity, Longman Inc., N.Y.
25.Ridge. M. and Smith, S.(1990). "The First
Months of the Community Charge". Fiscal
Studies, vol.11. no.3, pp.39-54.
26.Smith, S.R. and Squire. D.L.(1986), "The Local
Government Green Paper", Fi seal Studi es, vol. 7, no.2. pp.63-71.
27.Tiebout, C.M. (1956), "A Pure Theory of Local
Expenditure", Journal of Political Economy, vol. 64, pp.416-424.
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/#B2002004305
資料類型 thesis
dc.contributor.advisor 黃明聖zh_TW
dc.contributor.advisor HUANG, MING SHENGen_US
dc.contributor.author (Authors) 趙昌恕zh_TW
dc.contributor.author (Authors) ZHAO, CHANG SHUen_US
dc.creator (作者) 趙昌恕zh_TW
dc.creator (作者) ZHAO, CHANG SHUen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:17:58 (UTC+8)-
dc.date.available 2-May-2016 15:17:58 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:17:58 (UTC+8)-
dc.identifier (Other Identifiers) B2002004305en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89252-
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.abstract (摘要) 1990年４月以前，英國地方財政的三大財源為補助金、非住家財產稅、住家財產稅zh_TW
dc.description.tableofcontents 第一章 緒論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
第一節 　研究動機與目的. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
第二節 　研究範圍與限制. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
第三節 　資料來源. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .5
第四節 　本文架構. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

第二章 補助金制度. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
第一節 　英國補助金制度之沿革（一）. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
第二節 　英國補助金制度之沿革（二）. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
第三節 　英國補助金之現制. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22

第三章 非住家財產稅. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30
第一節 　住家財產稅之經濟效果. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
第二節 　非住家財產稅的改革. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
第三節 　單一商業稅之實施. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

第四章 社區捐之形成與探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
第一節 　住家財產稅之優缺得失. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48
第二節 　尋求住家財產稅之替代. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54
第三節 　社區捐制度與其缺失. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60
第四節 　社區捐觀念之澄清. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67

第五章 英國地區財政自我負責性之探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
第一節 　英國政府之觀點. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74
第二節 　各方之意見. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 76
第三節 　本章小結. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

第六章 結　論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93

參考書目. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004305en_US
dc.subject (關鍵詞) 英國zh_TW
dc.subject (關鍵詞) 地方財政zh_TW
dc.title (題名) 英國地方財政收入面之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. 林華德(1987)，《當代財政學》，(增訂版)，台北:文笙書局。
2. ────(1989)，《地方財政收支劃分問題之研究》，台北:賦改會，頁66-67。
3. 黃明聖(1990)，《財政學說與財政現實》，《經濟日報》，11月24日。
4. ────(1991)，《英國人頭稅理論之探討》，《中國經濟學會八十年年會論文集》，台北:中國經濟學會，頁269-285。
5. ────（1992），《評論「如何健全省補助制度」》《「如何解決地方財政困難問題」省政業務研討會實錄》，台灣省政府，頁53-59。
6. 黃瑞春(1985)，《台灣省現行補助金制度之研究》，台北:長樂書店。
7. 陳聽安(1974)，《台灣地方財政研究》，台北:財政部財訓所。


1.Audit Commision(1984). The Impact on Local
Authorities Economy. Efficiency and Effectiveness
of the Block Grant Distribution System.HSMO. London.
2.Baily. S.J.(1989). "Local Government Finance
in Britain". in: R. Paddison and S.J. Baily
(ed). Local Government Finance. Routledge.London.
3.Barnett. R.R., Barrow. M.and Smith, P.(1991),
"Representation without Taxation: An Empirical
Assessment of the Validity of the Accountability
Argument underlying the Reform of Local
Government Finance in England", Fiscal Studies
, vol. 12. no.3. pp.30-46.
4.Barnett, R.R., Levaggi, R. and Smith, P.(1991)
, "Simulation Local Government Expenditure
Decision and Welfare Changes under a Community
Charge (Poll Tax) Regime", Public Finance,
vol. XXXXVI, no.1, pp.24-41.
5.Bennett. R.J. (1986), "The Impact of Nondomestic
Rates on Profitability and Investment
" Fiscal Studies, vol. 7. pp.34-50.
6.--- (1987), "Local Business Taxes: Theory
and Pract ice", Oxford Revi e~v of Economi c Pol icy
,vol.3, no.2, pp.60-80.
7. (1988), "Non-domestic Rates and Local
T a x a t ion 0 f Bus i n e s s II, in: S. J. B ail y and R.
Paddision(ed), The Reform of Local Government
Finance in Britain, Routledge, London.
8.Brown. C. and Jackson. P.(1990). Public Sector
Economics. 3rd ed., Martin Roberson, Oxford.
9.Denny, K. and Ridge, M. (1992). "The Impact of
a Switch to Locally Varying Busiess Rates",
Fiscal Studies, vol.13. no.l, pp.22-37.
10.Department of Environment (1980), Central
Government Controls over Local Authorities.
Cmnd 7634, HSMO. London.
11. ------------------------- (1981). Alternatives
to Domestic Rates, Cmnd 8449. HSMO, London.
12.------------------------- (1983). Rates. Cmnd 9008. HSMO, London.
13. (1986). Paying for Local Government. Cmnd 9714, HSMO. London.
14.Helm. D. and Smith S.(1987). "The Assessment:
Decentralisation and the Economics of Local
Government". Ox ford Revi ew of Economi c Pol icy.
vol.3. no.2, pp.i-xix.
15.Hepworth, N.P. (1971), The Finance of Local
Government, 2nd ed, Geroge Allen and Unwin Ltd, London.
16.Hughes G. (1989), "THe Switch from Domestic
Rates to the Community Charge ln Scotland",
Fiscal Studies, vol. 10, no.3, pp.1-12.
17.Kay, J.A. and King, M.A. (1990), The British
Tax System, 5th ed, Oxford University Press, Oxford.
18.King,D.(1988), "The Future Role of Grants in
Local Government Finance", in S.J. Baily and
R. Paddision (ed), The Reform of Local Government
in Britiain, Routledge, London.
19.King, D.N.(1984), Fiscal Tiers: T`he Economics
of Multi -Level Government, Butler & Tanner Ltd., Frome and Landon.
20.Lee, E.C. (1988), "Can the British Voter Be
Trusted? The Local Referendum and Tax Reform",
Public Administration, vol.66, pp.165-175.
21.Martlew, C.and Baily, S.J.(1988), "A Poll Tax
for Britain ?", in: S.J. Baily and R. Paddison
(ed), The Reform of Local Government Finance
in Britain, Routledge, London.
22.Mieszkowski. P.(1972). "The Property Tax:
and Excise Tax or a Profit Tax?". Journal of
Public Economics. vol. 1. pp.73-96.
23.Midwinter, A. and Mair, C.(1987), Rates Reform
. Mainstream Publishing. Edinburgh.
24.Norton, P.(1984), The British Polity, Longman Inc., N.Y.
25.Ridge. M. and Smith, S.(1990). "The First
Months of the Community Charge". Fiscal
Studies, vol.11. no.3, pp.39-54.
26.Smith, S.R. and Squire. D.L.(1986), "The Local
Government Green Paper", Fi seal Studi es, vol. 7, no.2. pp.63-71.
27.Tiebout, C.M. (1956), "A Pure Theory of Local
Expenditure", Journal of Political Economy, vol. 64, pp.416-424.		zh_TW