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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 4-五月-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. 289-3113. 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 (作者) 謝鈴媛 zh_TW dc.creator (作者) 謝鈴媛 zh_TW dc.date (日期) 1989 en_US dc.date.accessioned 4-五月-2016 14:25:25 (UTC+8) - dc.date.available 4-五月-2016 14:25:25 (UTC+8) - dc.date.issued (上傳時間) 4-五月-2016 14:25:25 (UTC+8) - dc.identifier (其他 識別碼) B2002005680 en_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/#B2002005680 en_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) thesis en_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. 289-3113. 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
