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 耗竭性資源課稅問題之探討
作者 謝鈴媛
貢獻者 曾巨威
謝鈴媛
日期 1989
上傳時間 4-May-2016 14:25:25 (UTC+8)
參考文獻 參考文獻
壹、中文部分
1.李金桐譯，美國聯邦租稅政策，財政部財稅人員訓練所，民國七十五年十二月。
2.郭平欣，耗竭性資源廠商生產理論，中興大學經濟研究所碩士論文，民國七十一年六月。

貳、英文部分
1. Auerbach, A. J & Feldstion M. (eds), Handbook of Public Economics , Vol 1 , North-Halland , 1985 ,PP. 421- 472。
2. Burness, H. S , On the Taxation of Nonreplenishable Natural Desource , Journal of Environmental Economics and Management ,Vol 3 , 1976 , PP. 289-311
3. Cairns, R. D., Reform of Exhaustible Resource Taxation ,Canadian Public Policy, Vol 11 , 1985,PP 649- 658。
4. Campbell, H. F & Linder R. K, A Model of Mineral Exploration and Resource Taxation , The Economic Journal, Vol 95,1985, PP. 146- 160。 .
5. _________ , Does Taxation Alter Exploration?The effect of uncertainty and risk , Resources Policy,1987, 12月, PP265-277。
6. Conrad R. F., Output Taxes and the Quantity - Quality Trade -off in the Mining Firm, Resources and Energy Vol 3 ,1981, PP 207-211。
7. Conrad R. F & Hool R. B., Taxation of Mineral Resources Lexington Books, 1980。
8. _________ , Resource Taxation with Heterogeneous Quality and Endogenous Reserves, Journal of Public Economics, Vol 16 , 1981, PP17-33。
9. _________, Variable Rate Severance Taxes: Impect and Incidence , Natural Resources Journal Vol 22 , 1982 , PP 527–538。
10. _________ , Intertemporal Extraction of Mineral Desources under Variable Rate Taxes, Land Economics Vol 64 , 1984, PP319- 327。
11. _________, Optimal Extraction with Grade Variation and Endogeneous Reserves, Resources and Energy Vol 6 , 1984, PP331- 338。
12. Church A. M. Taxation of Nonrenewable Resources,Lexington Books, 1981。
13. _________ , Natural Resources Taxation Policies The Australian National University,Canberra, 1985。
14. Dasgupta P. S. & Heal G. M., Economic Theory And Exhaustible Resources, Cambridge University Press, 1979。
15. Dam, K. W., Oil Revenue: Who gets what how?,University of Chicago Press, Chicago, IL., 1976。
16. Devarajan , S. & Fisher A. C., Hotellings Economics of Exhaustible Resource: Fifty Years Later, Journal of Economic Literature, Vol 19 , 1981, PP 65- 73。
17. Fisher, A. C, Resource and Environmental Economics,Cambridge Univevsity Press, New York ,1982。
18.Garnaut R. & Anthony Glunies Ross, Uncertainty Risk Aversion and the Taxing of Natural Resource Projects, Economic Journal, Vol 85, 1975 , PP272-287。
19. __________ , The Neutrality of the Resource Rent Tax, Economic Record, Vol 55 , 1979 ,PP 193–201。
20. __________ , Taxation of Mineral Rents,Oxford . Clarendon Press, 1983。
21. Gamponia V. & Mendelsohn R., The Taxation of Exhaustible Resources, Quartly Journal of Economics ., Vol 100 , 1985, PP 165- 181。
22. Gray, L. C., Rent under the Assumption of Exhaustibility , Quartely Journal of Economics, Vol 28, 1914 , PP 466–489。
23. Heaps, T., The Taxation of Nonreplenishable Natural Resources Revisited Journal of Environmental Economics and Management, Vol 11 , 1985 ,PP 1–14。
24. Hughes ,G. A. & Heal, G. M. (eds) , Public Policy and the Tax System, London, George Allen & Unwin , 1980。
25. Hotelling H, The Ecomomics of Exhaustible Resource, Journal of Political Economy, Vol 39, 1931 ,PP 137-175。
26. Just, R. E, Hueth D. L. Schmitz. A ,Applied Welfare Economics and Public Policy,1983。
27. Knoll, M. S ., The Crude Oil Windfall Profit Tax Act of 1980 The economic. analysis of its effect on domestic crude Ole production, Resources and Energy Vol 9 , 1987 , PP 163–185。
28. Kuiper, W. G. & K. J . Mclachlan (eds), The Taxation of Companies in Europe, International Bureau of Fiscal Documentation ,Amsterdam - The Netherlands , 1987。
29. Lee ,D. R, & Misiolek , W. S., Substituting Pollution Taxation for General Taxation: Some implications for efficiency in pollutions taxation, Journal of Environmental Economics and Management, Vol 13,1986 , PP 338-347。
30. Levhari , D. & Liviatan , N., Notes on Hotelling`s Economics of Exhaustible Resources, Canadian Journal of Economics ,Vol 10 , 1977 , PP. 177-192。
31.Liu ,P. T. & Sutinen J. G, On the Behavior of Optimal Exploration and Extraction Rates for Nonrenewable Resources Stocks, Resources and Energy, Vol 4 , 1982 , PP 145-162。
32. Neary , J. P. & Wijnbergen , S. V. (eds) , Natural Resources and the Macroeionomy , The MIT Press,Cambridge, Massachusetts, 1985 PP 1-43。
33. Pindyck , R. S. The Optimal Exploration and Production of Nonrenewable Resources, Journal of Political Economy , Vol 86 , 1978 , PP841-861。
34. Rank, E. L. On the Incidence of AD Valorem Sererance Tax, National Tax Journal Vol 38,1985,PP 241 -245。
35. Reavey , Edwin J. (eds), International Tax Summaries,A Ronald Press Publication, 1988。
36. Scott, A. D & Campbell, H., Policies Towards Proposals for Large Scale Natural Resource Projects: Attenuation versus postponement, Resources Policy Vol 5 ,1979, PP113-140。
37. Sinn, H. W, Taxation, Growth and Resource Extraction A General Equilibrium Approach, European Economic Review, Vol 19 , 1982, PP357-386。
38. Slade, M. E , Tax Policy and the Supply of Exhaustible Resources: Theory and Practice, Land Economics,Vol 60,1984, PP133–147。
39. _________,Taxation of Nonrenewable Resources at Various Stage of Production, Canadian Journal of Economics, Vol XIX, 1986, PP.281- 297。
40. Solow, R. M., The Economics of Resources or the Resource of Economics, American Economic Review, Vol 64 , 1974, PP 1-14。
41. Tolley, G. S. & Wilman , J .D, A Depletable Resource under Internation Uncertainty, Resource and Energy, Vol 6,1984, PP 205–234。
42.Weinstein, M. & Zeckhauser, R., The Optimal Consumption of an Exhaustible Resource, The Quarterly Journal of Economics, Vol 89, 1975 , PP 371- 392。
43. Yucel, M. K, Dynamic Analysis of Severance Taxation in a competitive Exhaustible Resource Industries ,Resource and Energy, Vol 8 ,1986 , PP201-218。
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/#B2002005680
資料類型 thesis
dc.contributor.advisor 曾巨威zh_TW
dc.contributor.author (Authors) 謝鈴媛zh_TW
dc.creator (作者) 謝鈴媛zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:25:25 (UTC+8)-
dc.date.available 4-May-2016 14:25:25 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:25:25 (UTC+8)-
dc.identifier (Other Identifiers) B2002005680en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90517-
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
第一章 緒論
第一節 研究動機與目的………1
第二節 研究範圍與方法………2
第三節 本文架構………3
第二章 資源課稅的目的及種類
第一節 自然資源的分類………4
第二節 資源課稅的目的………5
第三節 資源課稅和其他政策工具的介紹………9
第四節 資源課稅的效率效果………12
第三章 各國課稅情形簡介
第一節 美國………16
第二節 加拿大………18
第三節 英國………21
第四節 挪威………23
第五節 澳洲………25
第四章 相關文獻回顧
第一節 Hotelling法則及其修正………28
第二節 資源課稅效果之文獻探討………34
第三節 本章小結………50
第五章 資源課稅之效果分析
第一節 模型的建立………57
第二節 稅負效果分析………62
第三節 本章結論………76
第六章 結論………79
參考文獻………81		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005680en_US
dc.title (題名) 耗竭性資源課稅問題之探討zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
壹、中文部分
1.李金桐譯，美國聯邦租稅政策，財政部財稅人員訓練所，民國七十五年十二月。
2.郭平欣，耗竭性資源廠商生產理論，中興大學經濟研究所碩士論文，民國七十一年六月。

貳、英文部分
1. Auerbach, A. J & Feldstion M. (eds), Handbook of Public Economics , Vol 1 , North-Halland , 1985 ,PP. 421- 472。
2. Burness, H. S , On the Taxation of Nonreplenishable Natural Desource , Journal of Environmental Economics and Management ,Vol 3 , 1976 , PP. 289-311
3. Cairns, R. D., Reform of Exhaustible Resource Taxation ,Canadian Public Policy, Vol 11 , 1985,PP 649- 658。
4. Campbell, H. F & Linder R. K, A Model of Mineral Exploration and Resource Taxation , The Economic Journal, Vol 95,1985, PP. 146- 160。 .
5. _________ , Does Taxation Alter Exploration?The effect of uncertainty and risk , Resources Policy,1987, 12月, PP265-277。
6. Conrad R. F., Output Taxes and the Quantity - Quality Trade -off in the Mining Firm, Resources and Energy Vol 3 ,1981, PP 207-211。
7. Conrad R. F & Hool R. B., Taxation of Mineral Resources Lexington Books, 1980。
8. _________ , Resource Taxation with Heterogeneous Quality and Endogenous Reserves, Journal of Public Economics, Vol 16 , 1981, PP17-33。
9. _________, Variable Rate Severance Taxes: Impect and Incidence , Natural Resources Journal Vol 22 , 1982 , PP 527–538。
10. _________ , Intertemporal Extraction of Mineral Desources under Variable Rate Taxes, Land Economics Vol 64 , 1984, PP319- 327。
11. _________, Optimal Extraction with Grade Variation and Endogeneous Reserves, Resources and Energy Vol 6 , 1984, PP331- 338。
12. Church A. M. Taxation of Nonrenewable Resources,Lexington Books, 1981。
13. _________ , Natural Resources Taxation Policies The Australian National University,Canberra, 1985。
14. Dasgupta P. S. & Heal G. M., Economic Theory And Exhaustible Resources, Cambridge University Press, 1979。
15. Dam, K. W., Oil Revenue: Who gets what how?,University of Chicago Press, Chicago, IL., 1976。
16. Devarajan , S. & Fisher A. C., Hotellings Economics of Exhaustible Resource: Fifty Years Later, Journal of Economic Literature, Vol 19 , 1981, PP 65- 73。
17. Fisher, A. C, Resource and Environmental Economics,Cambridge Univevsity Press, New York ,1982。
18.Garnaut R. & Anthony Glunies Ross, Uncertainty Risk Aversion and the Taxing of Natural Resource Projects, Economic Journal, Vol 85, 1975 , PP272-287。
19. __________ , The Neutrality of the Resource Rent Tax, Economic Record, Vol 55 , 1979 ,PP 193–201。
20. __________ , Taxation of Mineral Rents,Oxford . Clarendon Press, 1983。
21. Gamponia V. & Mendelsohn R., The Taxation of Exhaustible Resources, Quartly Journal of Economics ., Vol 100 , 1985, PP 165- 181。
22. Gray, L. C., Rent under the Assumption of Exhaustibility , Quartely Journal of Economics, Vol 28, 1914 , PP 466–489。
23. Heaps, T., The Taxation of Nonreplenishable Natural Resources Revisited Journal of Environmental Economics and Management, Vol 11 , 1985 ,PP 1–14。
24. Hughes ,G. A. & Heal, G. M. (eds) , Public Policy and the Tax System, London, George Allen & Unwin , 1980。
25. Hotelling H, The Ecomomics of Exhaustible Resource, Journal of Political Economy, Vol 39, 1931 ,PP 137-175。
26. Just, R. E, Hueth D. L. Schmitz. A ,Applied Welfare Economics and Public Policy,1983。
27. Knoll, M. S ., The Crude Oil Windfall Profit Tax Act of 1980 The economic. analysis of its effect on domestic crude Ole production, Resources and Energy Vol 9 , 1987 , PP 163–185。
28. Kuiper, W. G. & K. J . Mclachlan (eds), The Taxation of Companies in Europe, International Bureau of Fiscal Documentation ,Amsterdam - The Netherlands , 1987。
29. Lee ,D. R, & Misiolek , W. S., Substituting Pollution Taxation for General Taxation: Some implications for efficiency in pollutions taxation, Journal of Environmental Economics and Management, Vol 13,1986 , PP 338-347。
30. Levhari , D. & Liviatan , N., Notes on Hotelling`s Economics of Exhaustible Resources, Canadian Journal of Economics ,Vol 10 , 1977 , PP. 177-192。
31.Liu ,P. T. & Sutinen J. G, On the Behavior of Optimal Exploration and Extraction Rates for Nonrenewable Resources Stocks, Resources and Energy, Vol 4 , 1982 , PP 145-162。
32. Neary , J. P. & Wijnbergen , S. V. (eds) , Natural Resources and the Macroeionomy , The MIT Press,Cambridge, Massachusetts, 1985 PP 1-43。
33. Pindyck , R. S. The Optimal Exploration and Production of Nonrenewable Resources, Journal of Political Economy , Vol 86 , 1978 , PP841-861。
34. Rank, E. L. On the Incidence of AD Valorem Sererance Tax, National Tax Journal Vol 38,1985,PP 241 -245。
35. Reavey , Edwin J. (eds), International Tax Summaries,A Ronald Press Publication, 1988。
36. Scott, A. D & Campbell, H., Policies Towards Proposals for Large Scale Natural Resource Projects: Attenuation versus postponement, Resources Policy Vol 5 ,1979, PP113-140。
37. Sinn, H. W, Taxation, Growth and Resource Extraction A General Equilibrium Approach, European Economic Review, Vol 19 , 1982, PP357-386。
38. Slade, M. E , Tax Policy and the Supply of Exhaustible Resources: Theory and Practice, Land Economics,Vol 60,1984, PP133–147。
39. _________,Taxation of Nonrenewable Resources at Various Stage of Production, Canadian Journal of Economics, Vol XIX, 1986, PP.281- 297。
40. Solow, R. M., The Economics of Resources or the Resource of Economics, American Economic Review, Vol 64 , 1974, PP 1-14。
41. Tolley, G. S. & Wilman , J .D, A Depletable Resource under Internation Uncertainty, Resource and Energy, Vol 6,1984, PP 205–234。
42.Weinstein, M. & Zeckhauser, R., The Optimal Consumption of an Exhaustible Resource, The Quarterly Journal of Economics, Vol 89, 1975 , PP 371- 392。
43. Yucel, M. K, Dynamic Analysis of Severance Taxation in a competitive Exhaustible Resource Industries ,Resource and Energy, Vol 8 ,1986 , PP201-218。		zh_TW