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題名 課稅.通貨膨脹與資本邊際有效稅率之研究 作者 李毓聰 貢獻者 張慶輝
李毓聰日期 1991
1990上傳時間 2-May-2016 17:03:42 (UTC+8) 參考文獻 一、中文部份:1. 王建?編著，租稅法，臺北:文笙書局，民國七十七年二月。2. 張慶輝，「投資誘因與租稅扭曲」，財稅研究，第十五卷第二期，頁97-106 。3. 張慶輝，「營利事業所得課稅問題」，財稅研究，第十六卷第六期，頁15-22 。4. 張慶輝，「投資租稅抵減之賦稅面與經濟面效果」，財稅研究，第十七卷第四期，頁32-52 。5. 張慶輝，「投資租稅抵減與企業投資行為」，財稅研究，民國七十七年十一月，頁1 - 7 。6. 林華德，當代財政學，臺北:三民書局，民國七十六年增訂版。7. 蘇玉枝，租稅政策與企業投資行為之研究，國立政治大學財政研究所碩士論文，民國七十二年七月。8. 黃細清，「獎勵投資各項措施效果之比較」，財稅研究，第十八卷第五期，民國七十五年九月，買63-69。9. 鄒正經，「我國投資抵減政策之檢討與建議，財稅研究，第二十卷第四期，民國七十七年七月，買55-62。10. 楊春霞，「獎勵投資條例有關加速折舊之研究」，財稅研究，第二十卷第六期，民國七十七年十一月，賈64-89。11.吳啟讓，「獎勵投資條例有關關稅減免之研究，財稅研究，第二十一卷第二期，民國七十八年三月，賀114-127。12. 周濟，「獎勵投資租稅措施之總體資料分析(上) (下)」，財稅研究，第二十卷第五及六期，頁43-47; 買8 -23。13. 周志瑜，我國資本所得邊際有效稅率之研究，國立政治大學財政研究所碩士論文，民國七十六年七月。14. 劉其昌，「通貨膨脹影響公司所得稅負擔之分配，財稅研究，第十九卷第一期，民國七十六年一月，頁91-106 。15. 賴清祺摘譯，「美國公司稅對投資影響之經濟分析與供給面效果之探討」，財稅研究，第十六卷第五期，民國七十三年九月，頁140-154。16. 顏慶章，「獎勵投資條例稅捐減免措施之先期檢討及因應對策」，財稅研究，第二十卷第五期，民國七十七年九月，頁37-41。17. 財政部統計處，中華民國賦稅統計年報，民國七十五至七十八年。18. 財政部財稅資料中心，財稅資料中心統計年報，民國七十五至七十八年。19. 中央銀行經濟研究處，中華民國臺灣地區公民營企業資金狀況調查結果報告，民國七十四至七十八年。20. 行政院主計處，中華民國臺灣地區國民經濟動向統計季報，民國七十八年十一月。21.行政院主計處，中華民國臺灣地區國氏所得(年刊)，民國七十七年十二月。22. 中央銀行經濟研究處，中華民國臺灣地區金融統計月報，民國七十八年十二月。二、英文部份:1. Auerbach, A.J.," Taxation, Corporate Financial Policy and the Cost of Capital, " Journal of Economic Literature, Vol.XXI (September 1983) ,pp.905-940.2. Boadway, and J.Mintz, "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada, " Canadian Journal of Economics, Vol.17(1),(Feb.1984), pp.62?79.3. Boadway, R. W. , and Wildasin,D.E. , Public Sector Economics, Boston: Little,Brown & Company, 1984.4. Bradford,D., and Stuart,C., " Issues in the Measurement and Interpretation of Effective Tax Rate," National Tax Journal,39 (Sep. 1986) pp.307-316.5. Chirinko,R.S., " The Ineffectiveness of Effective Tax Rates on Business Investment?? Critique of Feldstein`s Fisher-Schuitz Lecture," Journal of Public Economics,32 (1987) ,pp.369-387. 6. Feldstein,M.,Louis Dicks-Mireaux, and James Poterba, " The Effective Tax Rate and the Pretax Rate of Return," Journal of Public Economics, 21(1983), pp.129?158.7. Feldstein,M., and Summers,L., Inflation and the Taxation of Capital Income In the Corporate Sector," National Tax Journal ,Vol.32,pp.445?470.8. Feldstein,M. ,and Summers,L," Inflation and the Taxation of Capital Income in the Corporate Sector: Reply," National Tax Journal,Vol.XXIII, PP.485-487.9. Fullerton,D., and Henderson,Y.K., " The Impact of Fundamental Tax Reform on the Allocation of Resources, “ in The effects of Taxation on Capital Accumulation, edited by Feldstein, M. NBER, Chicago: The University of Chicago, 1987.10. Fullerton, D. (1982), "Which Effective Tax Rate? “, National Tax Journal ,37 ( Jan. 1984) pp23-41.11. Fullerton, D. (1982), "Which Effective Tax Rate? A Reply,”National Tax Journal ,38 (Jan. 1985) ,pp.109-110.12. Fullerton, D. (1982) , “The Use of Effective Tax Rates in Tax Policy,” Natoinal Tax Journal, 39 ( March, 1986), pp.285-292. 13. Fullerton, D. (1982) , “The Indexation of Interst, and Depreiciation, and Capital Gains and Tax Reform in The United States,” Journal of Public Economics,32(1987), pp.25-51.14. Gravelle, J.G., “ Effects of The 1981 Depreciation Revisions on the Taxation of Income from Business Capital," National Tax Journal, Vol.35, No.1,(March 1982), pp.1-20.15. Gravelle, J.G. “Which Effective Tax Rate? A Comment and Extension,” National Tax Journal, 38 (Jan.1985). pp.103-108.16. Harberger, A.C., “ Tax Neutrality in Investment Incentive” Economics of Taxation, 1980, pp.299-313.17. Henry, C.Y. Ho.,”Effective Corporate Tax Rates on Capital Income in Hong Kong, " Conference on Tax Policy and Economic Development Among Asian Countries, (Jan. 1990 ).18. Hulten, C.R., and Wykoff, F.C., " The Measurement of Economic Depreciation, in ` Depreciation, Inflation and the Taxation of Income from Capital, edited by C.R.Hulten,Washington ,D.C.: Urban Institute, (1981a),pp.81-134.19. Ji Chou and De-Min Wu , The Cost of Capital and the Effective Tax Rate in Taiwan; 1961-1985 , Conference on Tax Policy and Economic Development Among Asian Countries , (Jan. 1990 ).20. King, M. A. , and Fullerton,D, ed. The Taxation of Income from Capital: A Comparative Study of the U.S. , U.K. Sweden, and West Germany, Chicago: The University of Chicago, 1984. 21. Mcdaniel, P.R. , " Identification of the `Tax` in `Effective Tax Rates` , `Tax Reform` and `Tax Equity`, "National Tax Journal, 38(1985).pp.273-279.22. Pechman,J. (1977), Federal Tax Policy, Washington, D.C. The Brookings Institute.23. Slemord, Joel, ”On Effective Tax Rates and Steady State Tax Revenues,” National Tax Journal, Vol.XI(Jan.1987),pp.127-132.24. Scott, M.FG., “A Note on King and Fullerton`s Formulaes to estimate the Taxation of Income from Capital, “ Journal of Public Economics 34 (1987),pp.253-264. 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/#B2002004962 資料類型 thesis dc.contributor.advisor 張慶輝 zh_TW dc.contributor.author (Authors) 李毓聰 zh_TW dc.creator (作者) 李毓聰 zh_TW dc.date (日期) 1991 en_US dc.date (日期) 1990 en_US dc.date.accessioned 2-May-2016 17:03:42 (UTC+8) - dc.date.available 2-May-2016 17:03:42 (UTC+8) - dc.date.issued (上傳時間) 2-May-2016 17:03:42 (UTC+8) - dc.identifier (Other Identifiers) B2002004962 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89665 - 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 第一章 緒論第一節 研究目的與方法...........................1第二節 研究範圍與撰文架構...........................2第二章 邊際有效稅率與投資誘因之理論分析第一節 前言...........................5第二節 投資誘因、租稅扭曲與中立性原則...........................6第三節 有效稅率之涵義、型態與差異...........................13第四節 有效稅率相關應用文獻之回顧與整理...........................18第三章 邊際有效稅率模型之建立第一節 前言...........................29第二節 我國現行相關租稅法令規定...........................30第三節 邊際有效稅率模型...........................34第四章 實證資料處理與結果報告第一節 實證資料來源及處理...........................40第二節 實證結果與模擬分析報告...........................45第三節 後語...........................61第五章 結論第一節 本文結語...........................63第二節 本文之限制與擴展...........................65參考文獻...........................69附表...........................74 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004962 en_US dc.title (題名) 課稅.通貨膨脹與資本邊際有效稅率之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部份:1. 王建?編著，租稅法，臺北:文笙書局，民國七十七年二月。2. 張慶輝，「投資誘因與租稅扭曲」，財稅研究，第十五卷第二期，頁97-106 。3. 張慶輝，「營利事業所得課稅問題」，財稅研究，第十六卷第六期，頁15-22 。4. 張慶輝，「投資租稅抵減之賦稅面與經濟面效果」，財稅研究，第十七卷第四期，頁32-52 。5. 張慶輝，「投資租稅抵減與企業投資行為」，財稅研究，民國七十七年十一月，頁1 - 7 。6. 林華德，當代財政學，臺北:三民書局，民國七十六年增訂版。7. 蘇玉枝，租稅政策與企業投資行為之研究，國立政治大學財政研究所碩士論文，民國七十二年七月。8. 黃細清，「獎勵投資各項措施效果之比較」，財稅研究，第十八卷第五期，民國七十五年九月，買63-69。9. 鄒正經，「我國投資抵減政策之檢討與建議，財稅研究，第二十卷第四期，民國七十七年七月，買55-62。10. 楊春霞，「獎勵投資條例有關加速折舊之研究」，財稅研究，第二十卷第六期，民國七十七年十一月，賈64-89。11.吳啟讓，「獎勵投資條例有關關稅減免之研究，財稅研究，第二十一卷第二期，民國七十八年三月，賀114-127。12. 周濟，「獎勵投資租稅措施之總體資料分析(上) (下)」，財稅研究，第二十卷第五及六期，頁43-47; 買8 -23。13. 周志瑜，我國資本所得邊際有效稅率之研究，國立政治大學財政研究所碩士論文，民國七十六年七月。14. 劉其昌，「通貨膨脹影響公司所得稅負擔之分配，財稅研究，第十九卷第一期，民國七十六年一月，頁91-106 。15. 賴清祺摘譯，「美國公司稅對投資影響之經濟分析與供給面效果之探討」，財稅研究，第十六卷第五期，民國七十三年九月，頁140-154。16. 顏慶章，「獎勵投資條例稅捐減免措施之先期檢討及因應對策」，財稅研究，第二十卷第五期，民國七十七年九月，頁37-41。17. 財政部統計處，中華民國賦稅統計年報，民國七十五至七十八年。18. 財政部財稅資料中心，財稅資料中心統計年報，民國七十五至七十八年。19. 中央銀行經濟研究處，中華民國臺灣地區公民營企業資金狀況調查結果報告，民國七十四至七十八年。20. 行政院主計處，中華民國臺灣地區國民經濟動向統計季報，民國七十八年十一月。21.行政院主計處，中華民國臺灣地區國氏所得(年刊)，民國七十七年十二月。22. 中央銀行經濟研究處，中華民國臺灣地區金融統計月報，民國七十八年十二月。二、英文部份:1. Auerbach, A.J.," Taxation, Corporate Financial Policy and the Cost of Capital, " Journal of Economic Literature, Vol.XXI (September 1983) ,pp.905-940.2. Boadway, and J.Mintz, "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada, " Canadian Journal of Economics, Vol.17(1),(Feb.1984), pp.62?79.3. Boadway, R. W. , and Wildasin,D.E. , Public Sector Economics, Boston: Little,Brown & Company, 1984.4. Bradford,D., and Stuart,C., " Issues in the Measurement and Interpretation of Effective Tax Rate," National Tax Journal,39 (Sep. 1986) pp.307-316.5. Chirinko,R.S., " The Ineffectiveness of Effective Tax Rates on Business Investment?? Critique of Feldstein`s Fisher-Schuitz Lecture," Journal of Public Economics,32 (1987) ,pp.369-387. 6. Feldstein,M.,Louis Dicks-Mireaux, and James Poterba, " The Effective Tax Rate and the Pretax Rate of Return," Journal of Public Economics, 21(1983), pp.129?158.7. Feldstein,M., and Summers,L., Inflation and the Taxation of Capital Income In the Corporate Sector," National Tax Journal ,Vol.32,pp.445?470.8. Feldstein,M. ,and Summers,L," Inflation and the Taxation of Capital Income in the Corporate Sector: Reply," National Tax Journal,Vol.XXIII, PP.485-487.9. Fullerton,D., and Henderson,Y.K., " The Impact of Fundamental Tax Reform on the Allocation of Resources, “ in The effects of Taxation on Capital Accumulation, edited by Feldstein, M. NBER, Chicago: The University of Chicago, 1987.10. Fullerton, D. (1982), "Which Effective Tax Rate? “, National Tax Journal ,37 ( Jan. 1984) pp23-41.11. Fullerton, D. (1982), "Which Effective Tax Rate? A Reply,”National Tax Journal ,38 (Jan. 1985) ,pp.109-110.12. Fullerton, D. (1982) , “The Use of Effective Tax Rates in Tax Policy,” Natoinal Tax Journal, 39 ( March, 1986), pp.285-292. 13. Fullerton, D. (1982) , “The Indexation of Interst, and Depreiciation, and Capital Gains and Tax Reform in The United States,” Journal of Public Economics,32(1987), pp.25-51.14. Gravelle, J.G., “ Effects of The 1981 Depreciation Revisions on the Taxation of Income from Business Capital," National Tax Journal, Vol.35, No.1,(March 1982), pp.1-20.15. Gravelle, J.G. “Which Effective Tax Rate? A Comment and Extension,” National Tax Journal, 38 (Jan.1985). pp.103-108.16. Harberger, A.C., “ Tax Neutrality in Investment Incentive” Economics of Taxation, 1980, pp.299-313.17. Henry, C.Y. Ho.,”Effective Corporate Tax Rates on Capital Income in Hong Kong, " Conference on Tax Policy and Economic Development Among Asian Countries, (Jan. 1990 ).18. Hulten, C.R., and Wykoff, F.C., " The Measurement of Economic Depreciation, in ` Depreciation, Inflation and the Taxation of Income from Capital, edited by C.R.Hulten,Washington ,D.C.: Urban Institute, (1981a),pp.81-134.19. Ji Chou and De-Min Wu , The Cost of Capital and the Effective Tax Rate in Taiwan; 1961-1985 , Conference on Tax Policy and Economic Development Among Asian Countries , (Jan. 1990 ).20. King, M. A. , and Fullerton,D, ed. The Taxation of Income from Capital: A Comparative Study of the U.S. , U.K. Sweden, and West Germany, Chicago: The University of Chicago, 1984. 21. Mcdaniel, P.R. , " Identification of the `Tax` in `Effective Tax Rates` , `Tax Reform` and `Tax Equity`, "National Tax Journal, 38(1985).pp.273-279.22. Pechman,J. (1977), Federal Tax Policy, Washington, D.C. The Brookings Institute.23. Slemord, Joel, ”On Effective Tax Rates and Steady State Tax Revenues,” National Tax Journal, Vol.XI(Jan.1987),pp.127-132.24. Scott, M.FG., “A Note on King and Fullerton`s Formulaes to estimate the Taxation of Income from Capital, “ Journal of Public Economics 34 (1987),pp.253-264. zh_TW
