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 我國資本所得邊際有效稅率之研究
作者 周志瑜
貢獻者 林全
周志瑜
日期 1988
上傳時間 4-May-2016 17:13:24 (UTC+8)
參考文獻 參考文獻
一、 中文部份:
1. 王建?，租稅法，臺北:文笙書局，民國七十六年。
2. 行政院主計處，中華民國臺灣地區國民所得，民國七十五年。
3. ──────，中華民國臺灣地區國民經濟動向統計季報，民國七十七年二月。
4. 林勝安，稅法上折舊制度之研究，臺北:國立政治大學財政研究所碩士論文，民國七十一年六月。
5. 財政部統計處，中華民國七十三年賦稅統計年報，民國七十四年元月。
6. 財政部財稅資料處理及考核中心，民國七十五年財政部財稅資料處理及考核中心年報，民國七十六年。
7. 財政部租稅教育及宣傳小組，稅法輯要，民國七十五年。
8. 許松根，「獎勵投資條例的沿革與實績」，中國經濟學會產業政策研討會論文集，民國七十四年，頁189-223。
9. 張慶輝，賦稅制度與投資－綜合分析，臺北:中華經濟研究院，民國七十三年。
10. ───，「投資租稅抵減之賦稅面與經濟面效果」，財稅研究17(4)，民國七十四年七月，頁32-52。
11. 黃細清，「獎勵投資各項措施效果之比較」，財稅研究18(5)，民國七十五年九月，頁62-69。
12. 稅務旬刊社，固定資產耐用年數表及折舊率表暨遞耗資產耗竭率表，臺北: 稅務旬刊社，民國七十五年十二月。
13. 劉芳瑢，「獎勵投資條例施行效果調查分析──對廠商」，中國經濟學會產業政策研討會論文集，民國七十四年，頁225-263。

二、 英文部份:
1. Auerbach, A.J., "Wealth Maximization and the cost of capital. Quarterly Journal of Economic, 93(August 1979), pp.433-446.
2. " Taxation, corporate Financial Policy and the cost of capital, Journal of Economic Literature , vol. XXI (September 1983), pp. 905-940.
3. _____, "Corporate Taxation in the United States. " Brookings Papers on Economic Activity, 2(1983), pp.451-513.
4. _____, and D.W. Jorgenson, “Inflation-Proof Depreciation of Assets,” Harvard Business Review, 58 (September 1980), pp.113-118.
5. Boadway, R.W., and N. Bruce, “Depreciation and Interest Deducations and the Effect of the Corporation Income Tax on Investment,” Journal of Public Economics, 11(1979), pp.93-105.
6. _____, 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.
7. Boadway, R.W., and D.E. Wildasin, Public Sector Economics, Boston: Little, Brown & Company, 1984.
8. Bradford, D., and C. Stuart, “Issues in the Measurement and Interpretation of Effect Tax Rates,” National Tax Journal, 39 (September 1986), pp.307-316.
9. Bradford, D., and D. Fullerton, “Pitfalls in the Construction and Use of Effective Tax Rate,” In Depreciation, Inflation, and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.251-278.
10. Chirinko, R.S., “The Ineffectiveness of Effective Tax Rates on Business Investment – A Critique of Feldstein’s Fisher-Schultz Lecture,” Journal of Public Economics, 32 (1987), PP. 369-387.
11. 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.
12. Fullerton, D. (1982), “Why Do Varying Effective Corporate Tax Rates Matter,” Tax Notes 1980 Effective Tax Rate Supplement (March 1982) and 1981 Supplement (August 1982).
13. _____, “Which Effective Tax Rate?” National Tax Journal, 37(1, 1984), pp.23-41.
14. _____, “Which Effective Tax Rate?” A Reply, “National Tax Journal, 38(1, 1985), pp.109-110.
15. _____, “The Use of Effective Tax Rates in Tax Policy,” National Tax Journal, 39(3, 1986), pp.285-292.
16. _____, “The Indexation of Interest, Deprection, and Capital Gains and Tax Reform in The United States,,” Journal of Public Economics, 32(1987), pp.23-51.
17. Gravelle, J.G., “Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital,” National Tax Journal, Vol.xxxv, No.1 (March 1982), pp.1-20.
18. _____, “Which Effective Tax Rate? A Comment and Extension,” National Tax Journal, 38 (1, 1985), pp.103-108.
19. Hall, R.E. (1981), “Tax Treatment of Depreciation, Capital Gains, and Interest in an Inflationary Economic,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R.Hulten, Washington, D.C.: The Urban Institute Press.
20. Hall, R.E., and D.W. Jorgenson, “Tax Policy and Investment Behavior,” American Economic Review, 57(3, 1867), pp.391-414.
21. Harberger, A.C., “Efficiency Effects of Taxes on Income from Capital,” In Effects of Corporation Income Tax, Edited by M. Krzyzaniak, Detroit: Wayne State University Press, 1966, pp.107-117.
22. Hulten, C.R., and J.W. Robertson, “The Taxation of High Technology Industries,” National Tax Journal, Vol.XXXVII (3), pp.327-343.
23. Hulten, C.R., and F.C. Wykoff, “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.
24. _____, “Economic Depreciation and Accelerated Depreciation: An Evaluation of the Conable-Jones 10-5-3 Proposal,” National Tax Journal, Vol.XXXIVII, 1981b), pp.45-60.
25. Jorgenson, D.W., and M.A. Sullivan, “Inflation and Corporate Capital Recovery,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.171-237.
26. King, M.A., and D. Fullerton, 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.
27. Mcdaniel, P.R. “Identification of the ‘Tax’ in “Effective Tax Rates’, ‘Tax Reform’ and ‘Tax Equity’, “National Tax Journal, 38(1985), pp.273-279.
28. Pechman, J. (1977), Federal Tax Policy, Washington, D.C.: The Brookings Institution.
29. Slemord, Joel, “On Effective Tax Rates and Steady—State Tax Revenues,” National Tax Journal, Vol.XL (1, 1987), pp.127-132.
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/#B2002005961
資料類型 thesis
dc.contributor.advisor 林全zh_TW
dc.contributor.author (Authors) 周志瑜zh_TW
dc.creator (作者) 周志瑜zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 17:13:24 (UTC+8)-
dc.date.available 4-May-2016 17:13:24 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:13:24 (UTC+8)-
dc.identifier (Other Identifiers) B2002005961en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90921-
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 目次
第一章 導論………1
第二章 邊際有效稅率的一般理論………5
第一節 前言………5
第二節 邊際有效稅率………5
第三節 邊際有效稅率與平均有效稅率之差異………10
第四節 文獻回顧………13
第三章 邊際有效稅率的基本估計模型………17
第一節 前言………17
第二節 模型的假設與範圍的界定………18
第三節 有效稅率的衡量與投資計劃的型態………19
第四節 資本成本函數………22
第四章 我國資本所得邊際有效稅率之估計………34
第一節 前言………34
第二節 資料來源及整理………34
第三節 實證結果之分析………36
第四節 通貨膨脹對邊際有效稅率之影響………40
第五節 獎勵投資措施之分析………44
第五章 結論………50
第一節 本文主要結論………50
第二節 本文限制與應用推廣………51
附錄
附錄A………64
附錄B………66
參考文獻………69

表次
表2-1 有效稅率文獻的分類………13
表4-1 受補貼投資計劃之邊際有效稅率(預期通貨膨脹率為－3%)………37
表4-2 邊際有效稅率在資產、產業、融資方式、資金供給者之間的分配情形………39
表B-1 邊際有效稅率(通貨膨脹率為－3%)………53
表B-2 邊際有效稅率(通貨膨脹率為0%)………55
表B-3 邊際有效稅率(通貨膨脹率為5%)………57
表B-4 邊際有效稅率(通貨膨脹率為10%)………59
表B-5 儲蓄投資特別扣除額取消時的邊際有效稅率………61
表B-6 當取消投資抵減時的邊際有效稅率………63

圖次
圖2-1 資本市場無稅時的均衡………6
圖2-2 課徵個人所得稅的效果………6
圖2-3 課徵公司所得稅的效果………8
圖2-4 所得稅不利投資與儲蓄的情形………8
圖2-5 所得稅有利於投資與儲蓄的情形………9
圖4-1 課稅額、補貼額與通貨膨脹率之關係………42		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005961en_US
dc.title (題名) 我國資本所得邊際有效稅率之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
一、 中文部份:
1. 王建?，租稅法，臺北:文笙書局，民國七十六年。
2. 行政院主計處，中華民國臺灣地區國民所得，民國七十五年。
3. ──────，中華民國臺灣地區國民經濟動向統計季報，民國七十七年二月。
4. 林勝安，稅法上折舊制度之研究，臺北:國立政治大學財政研究所碩士論文，民國七十一年六月。
5. 財政部統計處，中華民國七十三年賦稅統計年報，民國七十四年元月。
6. 財政部財稅資料處理及考核中心，民國七十五年財政部財稅資料處理及考核中心年報，民國七十六年。
7. 財政部租稅教育及宣傳小組，稅法輯要，民國七十五年。
8. 許松根，「獎勵投資條例的沿革與實績」，中國經濟學會產業政策研討會論文集，民國七十四年，頁189-223。
9. 張慶輝，賦稅制度與投資－綜合分析，臺北:中華經濟研究院，民國七十三年。
10. ───，「投資租稅抵減之賦稅面與經濟面效果」，財稅研究17(4)，民國七十四年七月，頁32-52。
11. 黃細清，「獎勵投資各項措施效果之比較」，財稅研究18(5)，民國七十五年九月，頁62-69。
12. 稅務旬刊社，固定資產耐用年數表及折舊率表暨遞耗資產耗竭率表，臺北: 稅務旬刊社，民國七十五年十二月。
13. 劉芳瑢，「獎勵投資條例施行效果調查分析──對廠商」，中國經濟學會產業政策研討會論文集，民國七十四年，頁225-263。

二、 英文部份:
1. Auerbach, A.J., "Wealth Maximization and the cost of capital. Quarterly Journal of Economic, 93(August 1979), pp.433-446.
2. " Taxation, corporate Financial Policy and the cost of capital, Journal of Economic Literature , vol. XXI (September 1983), pp. 905-940.
3. _____, "Corporate Taxation in the United States. " Brookings Papers on Economic Activity, 2(1983), pp.451-513.
4. _____, and D.W. Jorgenson, “Inflation-Proof Depreciation of Assets,” Harvard Business Review, 58 (September 1980), pp.113-118.
5. Boadway, R.W., and N. Bruce, “Depreciation and Interest Deducations and the Effect of the Corporation Income Tax on Investment,” Journal of Public Economics, 11(1979), pp.93-105.
6. _____, 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.
7. Boadway, R.W., and D.E. Wildasin, Public Sector Economics, Boston: Little, Brown & Company, 1984.
8. Bradford, D., and C. Stuart, “Issues in the Measurement and Interpretation of Effect Tax Rates,” National Tax Journal, 39 (September 1986), pp.307-316.
9. Bradford, D., and D. Fullerton, “Pitfalls in the Construction and Use of Effective Tax Rate,” In Depreciation, Inflation, and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.251-278.
10. Chirinko, R.S., “The Ineffectiveness of Effective Tax Rates on Business Investment – A Critique of Feldstein’s Fisher-Schultz Lecture,” Journal of Public Economics, 32 (1987), PP. 369-387.
11. 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.
12. Fullerton, D. (1982), “Why Do Varying Effective Corporate Tax Rates Matter,” Tax Notes 1980 Effective Tax Rate Supplement (March 1982) and 1981 Supplement (August 1982).
13. _____, “Which Effective Tax Rate?” National Tax Journal, 37(1, 1984), pp.23-41.
14. _____, “Which Effective Tax Rate?” A Reply, “National Tax Journal, 38(1, 1985), pp.109-110.
15. _____, “The Use of Effective Tax Rates in Tax Policy,” National Tax Journal, 39(3, 1986), pp.285-292.
16. _____, “The Indexation of Interest, Deprection, and Capital Gains and Tax Reform in The United States,,” Journal of Public Economics, 32(1987), pp.23-51.
17. Gravelle, J.G., “Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital,” National Tax Journal, Vol.xxxv, No.1 (March 1982), pp.1-20.
18. _____, “Which Effective Tax Rate? A Comment and Extension,” National Tax Journal, 38 (1, 1985), pp.103-108.
19. Hall, R.E. (1981), “Tax Treatment of Depreciation, Capital Gains, and Interest in an Inflationary Economic,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R.Hulten, Washington, D.C.: The Urban Institute Press.
20. Hall, R.E., and D.W. Jorgenson, “Tax Policy and Investment Behavior,” American Economic Review, 57(3, 1867), pp.391-414.
21. Harberger, A.C., “Efficiency Effects of Taxes on Income from Capital,” In Effects of Corporation Income Tax, Edited by M. Krzyzaniak, Detroit: Wayne State University Press, 1966, pp.107-117.
22. Hulten, C.R., and J.W. Robertson, “The Taxation of High Technology Industries,” National Tax Journal, Vol.XXXVII (3), pp.327-343.
23. Hulten, C.R., and F.C. Wykoff, “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.
24. _____, “Economic Depreciation and Accelerated Depreciation: An Evaluation of the Conable-Jones 10-5-3 Proposal,” National Tax Journal, Vol.XXXIVII, 1981b), pp.45-60.
25. Jorgenson, D.W., and M.A. Sullivan, “Inflation and Corporate Capital Recovery,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.171-237.
26. King, M.A., and D. Fullerton, 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.
27. Mcdaniel, P.R. “Identification of the ‘Tax’ in “Effective Tax Rates’, ‘Tax Reform’ and ‘Tax Equity’, “National Tax Journal, 38(1985), pp.273-279.
28. Pechman, J. (1977), Federal Tax Policy, Washington, D.C.: The Brookings Institution.
29. Slemord, Joel, “On Effective Tax Rates and Steady—State Tax Revenues,” National Tax Journal, Vol.XL (1, 1987), pp.127-132.		zh_TW