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 指定用途租稅之研究
作者 蘇盈彰
貢獻者 殷乃平
蘇盈彰
日期 1988
上傳時間 4-May-2016 17:13:28 (UTC+8)
參考文獻 參考文獻與書目
?英文部份?
(1) Anderson, William H. Financing Modern Government, Houghton Mifflin Company. , Boston, 1973.
(2) Berglas, Eitan. " On the Theory of Clubs", American Economic Review, vol 66, No. 2, 1976, pp. 116 - 121.
(3) Bird, R. M. Taxation and Development, Harvard University Press, Cambridge, Massachusetts, 1970.
(4)────, Charging For Public Service - A New Look at an Old Idea, Canadian Tax Foundation, Dec. 1976.
(5)────, Financing Canadian Government, Canadian Tax Foundation, 1979.
(6) Bingham, R. D. & Hawkins, B.W. & Hebert F. T. The Politics of Raising State and Local Reveune, Praeger Publishers, 1978.
(7) Bowen, H. R. " The Interpretation of Voting in the Allocation of Economic Resources", vol 58, Nov. 1943, Quarterly Journal of Economic, pp. 27 - 48.
(8) Brazer, Harvey E. " Some Observation of Earmarking", presented at the Seventy-Seventh A Conference on Taxation, National Tax Association - Tax Institute of America, Nahvile Tennessee, Nov. 28, 1984, pp. 269 – 273.
(9) Break, Goerge F. Financing Government in a Federal System, the Brookings Institution, Washington D. C., 1980.
(10) Brennan, G. & Buchanan, J.M. The Power To Tax — Analytical Foundations of a Fiscal Constitution, Cambridge University Press, 1980.
(11) Brennan G., Lee, D. and Walsh, C. " Monopoly Markets in Public Goods: The case of the Uniform All-or-None Price", Public Finance Quarterly, vol 11, No. 4, 1983, pp.301-318.
(12) Brennan, G. and Walsh C. "A Monopoly Model of Public Goods Provision: The Uniform Pricing case.", American Economic Review, vol. 71, No. 1, 1981, pp. 196-206.
(13) Brito, D. L. and Oakland, W. H. " On the Monopolistic Provision Excludable Public Goods", American Economy Review, vol. 70, No. 4, Sep. 1980, pp. 691 - 704.
(14) Browning, E. - Public Finance and the Price System,台北:華泰書局, 1983, 2nd edition.
(15) Browning, Edgar K. " Collective Choice and General Fund", Journal of Political Economy, vol. 83, No. 2, 1975, pp. 377 – 390.
(16) Brownlee, O. H. " User Price vs. Taxes", in An Conference of the Universities -National Bureau Committee for Economic Research, Public Finance: Needs, Sources, and Utilization, N.Y., Princeton Univ. Press., 1961.
(17) Buchanan, James M. & Flowers, M.F. The Public Finance – An Introductionary Textbook, RWIN, 1987.
(18) Buchanan, J. M. " The Pure Theory of Government Finance", Journal of Political Economy, vol. 57, 1949, pp. 496 - 505.
(19) ────, Fiscal Theory and Political Economy, The University of North Carolina Press, N. C., 1960.
(20) ────," The Economics of Earmarked Taxes", Journal of Political Economy, vol. 71, Oct. 1963, pp. 457 - 469.
(21) ────, " An Economic Theory of Clubs", Economica, vol. 32, Feb. 1965, pp. 1 - 14.
(22) ────,Public Finance in Democratic Process, The University of North Carolina Press, Chapel Hill, 1967.
(23) ────, The Demand and Supply of Public Goods, Chicago: Rand NcNally, 2nd edn, 1969.
(24) Burns, M.E. & Walsh, C. " Market Provision of Price-Excludable Public Goods: A General Analysis", Journal of Political Economy, Vol. 89, No. 1, Dec. 1981, pp. 166 - 191.
(25) Culyer, A. J. "Merit Goods and The Welfare Economica Coercoin", Public Finance, vol. 26, 1971, pp. 546-554.
(26) Deran, E. " Earmarking and Expenditure: A Survey and A New Test", National Tax Journal, XVIII (4), Dec. 1965, pp. 354 - 361.
(27) Demsetz, H. " The Private Production of Public Goods", Journal of Law and Economics, vol. 13, Oct. 1970, pp. 293 - 306.
(28) Eklund, P. " A Theory of Earmarking Appraised", National Tax Journal, vol. 25, June 1972, pp. 223 - 228.
(29) Friedman, Milton. " Payroll Taxes, No; General Revenues, Yes", in Institute for Contemporary Studies (eds.), The Crisis. In Social Security Problems and Prospects, San Francisco, 1978, 2nd eds.
(30) Goetz, Charles. - " Earmarked Taxes and Majority Rule Budgetary Processes", American Economic Review, vol. LVIII, No. 1, March, 1968, pp. 128 - 136.
(31) Hanusch, Horst. Anatomy of Government Deficiencies, Springer-Verlag Berlin Heideberg, 1983.
(32) Haveman R.H. & Margolis. Public Expenditure and Policy Analysis, Fand Mcnally College Publishing Company, 1977, 2nd edition.
(33) Head, J. G. & Shoup, C.S. " Public Goods, Private Goods, and Ambigous Goods", Economic Journal, Sep. 1969, pp. 562 - 572.
(34) Henderson, Willian L. & Cameron, Helen A. The Public Economy, Handom House, Inc., 1969.
(35) Herber, Bernard P. Modern Public Finance, Richard D. IRWIN, Inc., Homewood, Illinois, 1975, 1983, 2nd, 3rd edition.
(36) Hughes, G. A. and Heal G. M. Public Policy and the Tax System, George Allen & Unwin Ltd., Lodon, 1980. (台北:雙葉)
(37) International Labor Office (ILO) Financing Social Security: The Options – International Analysis, Geneva: ILO, 1984.
(38) Jankowski, John E. " The Practice and Prevalence of Earmarking", presented at the Seventy-Seventh Annual Conference on Taxation, National Tax Association - Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 258 - 267.
(39) Johansen, L. " The Theory of Public Goods: Misplaced Emphasis?", Journal of Public Economics, vol. 7, 1960, pp. 147 - 152.
(40) Lee, D.R. " Discrimination and Efficiency in The Pricing of Public Goods", J.L.E., Vol. 20, Oct. 1977, pp. 403-420.
(41) ────," On the Pricing of Public Goods", S.E.J., Vol. 49, July, 1982, pp. 99 - 105.
(42) Lindahl, E. " Just Taxation: A Positive Solution" in R.A. Musgrave & A. Peacock (eds.), Classics in The Theory of Public Finance, New York: Macmillan, 1958.
(43) Litvack, J. M. and Oates, W. E. " Group Size and the Output of Public Goods: Theory and an Application to State - Local Finance in the United States, Public Finance, vol. XXV., 1970, pp. 42 - 58.
(44) Mackay, R. J. and Weaver, C. L. " Agenda Control by Budget Maximizers in a Multi-bureau Setting", Public Choice, vol. 37, 1981, pp.
(45) Maxwell, James A. and Aronaon, J. Richard Financing State and Local Governments, The Brooking`s Institution, Washington, D.C., 1977, 3rd edition.
(46) McGuire, Martin. "Group Segregation and Optimal Jurisdictions", Journal of Political Economy, vol. 84, 1974, pp. 112 - 132.
(47) McGuire, N. C. and Aaron, H. " Efficiency and Equity in the Optiomal supply of A Public Goods", Review of Economics and Statistics, vol. 51, Feb. 1969, pp. 31 – 39.
(48) McMahon, Walter W. & Sprenkle, Case M. " A Theory of Earmarking", National Tax Journal, XXIII (3), Sept. 1970, pp. 255 — 261.
(49) Musgrave, R.A. The Theory of Public Finance, New York - London 1959.
(50) Musgrave, R.A. and Musgrave P. B. Public Finance in Theory and Practice, McGraw-Hill Book Company, 4th edition, 1984.
(51) NG, Yew Kwang. " The Economic Theory of Clubs: Pareto Optimality Conditions" Economica, Vol. 40, No. 159, Aug. 1973 pp. 291 - 298.
(52) _____ "The Economic Theory of Clubs: Optimal Tax / Subsidy", Economica, vol. 41, No. 163, 1974, pp. 308-321.
(53) Oakland, William H. " Public Goods, Perfect Competition and Underproduction", Journal of Political Economy, vol. 82, 1974, pp. 927 – 939.
(54) _____ " Earmarking and Decentralization", presented at the Seventy-Seventh Annual Conference of Taxation, National Tax Association - Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 274 – 277.
(55) Ott, Attiat F. " Earmarking Revisited", presented at the Seventy-Seventh Annual Conference of Taxation, National Tax Association_-_Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 258.
(56) Parsons, Donald O. and Munro, Douglas R. " Intergenerational Transfers in Social security", in Institute for Contemporary Studies (eds.) The Crisis. In Social Security Problems and Prospects, San Francisco, 1978, 2nd eds.
(57) Pazner, Elisha A., "Merit Wants and The Theory of Taxation", Public Finance, Vol. 27, 1972, pp. 460-472. Taxation", Public Finance, Vol. 27, 1972, pp. 460-472.
(58) Peachman, J. A. Federal Tax Policy, The Brookings Institution, Washington D. C., 1977.
(59) _____ " The Social Security System: An Overview", in Institute for Contemporary Studies (eds.), The Crisis In Social Security Problems and Prospects, San Francisco, 1978, 2nd eds.
(60) Pellechio, A. J. "Social Security Financing and Retirement Behavior" American Economic Review, Vol. 69, No. 2, 1979, pp.284-287.
(61) Pogne, T.F. Government and Economic Choice - An Introduction To Public Finance, Houghton Mifflin Company, Boston, 1978.
(62) Prest A. R. Public Finance in Developing Countries, London: Weidenfeld & Nicolson, 1975, 3rd edition.
(63) Princeton University Public Finance: Needs, Sources, and Utilization, A Conference of the Universities - National BUREAU Committee for Economic Research, Princeton University Press, 1961.
(64) Publispher A. G. "The Properties and Relevancy of Merit Goods", Finanzarchiv, 1971, p. 278.
(65) Roderick G. W. " Earmarking Revisited", presented at the Seventy-Seventh Annual Conference on Taxation, National Tax Association - Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 267 - 269.
(66) Roskamp, Karl W. " Public Goods, Merit Goods, Private Goods Pareto Optimum and Social Optimum, Public Finance, Vol. 30, 1975, pp. 61 – 69.
(67) Samuelson, P.A. " The Pure Theory of Public Expenditure", Review of Economics and Statistics, XXXVI, Nov. 1954, pp. 377 - 389.
(68) _____ "Diagrammatic Exposition of a Theory of Public Expenditure", Review of Economics and Statistics, XXXVII, Nov. 1955, pp. 350 - 356.
(69) _____ " Pure Theory of Public Expenditure and Taxation", in J. Margoli and H. (eds.) Public Economic. New York: American Elsevier, 1969.
(70) Sharp A. M. & Sliger B. F. Public Finance - An Introduction To The Study of The Public Economy, Business Publication Inc., Daiias, Texas, 1964, 1970.
(71) Singer, N.M. Public Microeconomics, Little, Brown and Company. (Inc.), 1976, 2nd edition.
(72) Slitor, R. E. " Pollution Taxes", in Wang, N. T. eds., Taxation and Development, Praeger Publisher, 1917, pp. 212 - 279.
(73) Skidmore, F. E. Social Security Financing, Cambridge, Massachusetts, MIT Press, 1981.
(74) Sommerfeld, Ray M., Anderson, H. M. & Brock H. R. An Introduction to Taxation, Harcourt Brace Jovanovish, Inc., 1977, 4th edition.
(75) Strick J. C. Canadian Public Finance, Holt, Rinehart and Winston of Canda, Limited, 1978, 2nd edition.
(76) Thompson, E.A. " The Perfectly Competitive Production of Public Goods", Review of Economics and Statistics, vol. 50, 1968, pp. 1 - 12.
(77) Tiebout, C.M. " A Pure Theory of Local Expenditure", Journal of Political Economy, Oct. 1956, pp. 416 - 424.
(78) Wicksell, Junt. " A New Principle of Just Taxation", in Musgrave and Peacock eds., Classics in the Theory of Public Finance, N.Y., The McMillan Company, 1958.
(79) Winfery, J. C. Public Finance: Public Choices and the Public Economy, Harper & Row Publishers, 1973.
(80) Wolfson, Drik. Public Finance and Development Strategy, The Johns Hopkins University Press, 1979.


?中文部份?
(1)朱澤民，曾永清，公共建設財務制度與受益付費辦法──台灣地區垃圾清理財務問題之調查，民國七十六年十月。
(2)李金桐譯，(美)Pechman,J.A.著，美國聯邦租稅政策，台北財政部財稅人員訓練所，民國七十五年十二月。
(3)李增榮，「政府基金與預算」，主計月報，第二十二卷，第四期，民國五十五年十月，頁21-42。
(4)───，「從預算政治學分析美國政府預算的架構」，主計月報第五十八卷，第三期，民國七十三年九月，頁3-16。
(5)呂振元，由當前台灣省財政困難情形探討省財政隱憂之處及提出改革因應措施之研究，財政廳編印，民國七十四年十月，頁1-20。
(6)林全，黃世鑫，建立公、鐵路運輸基金之可行性研究，交通部運輸研究所，民國七十六年六月。
(7)林華德，當代財政學，台北:圓山圖書有限公司，民國七十五年版。
(8)───，財政理論與政策，台北:東華書局，民國六十三年十月。
(9)───，財政學，台北:三民書局，民國六十五年。
(10)黃世鑫，殊價財最適供給之研究，國立政治大學財政研究所碩士論文，民國六十八年六月。
(11)殷乃平譯，(美)Brennan,G. & Buchanan, J.M.,課稅的權力，財稅人員訓練所，民國七十三年六月。
(12)陳聽安，台灣地方財政研究，財政部財稅人員訓練所編印，民國六十四年七月，頁18-25。
(13)張則堯，「公共財的概念及其財源的選擇」，財稅研究，第八卷第一期，民國六十五年一月，頁16-18。
(14)張哲琛，「如何加強特種基金之管理」，主計月報，第五十八卷第六期，民國七十三年十二月，頁20-26。
(15)歐森藩，「從憲法與預算法之關係談到預算制度入憲問題」，主計月報，五十八卷，第六期，民國七十三年十二月，頁50-52。
(16)段仁傑撰，非純公共財之供應與訂價政策，國立政治大學財政研
究所碩士論文，民國七十五年六月。
(17)劉永憲編著，財政學原理，台北:文笙書局，民國七十六年。
(18)鄭瓊秋，公共選擇與投票行為理論之研究，國立政治大學財政研究所碩士論文，民國七十一年六月。
(19)簡立忠，我國社會保險之財源籌措，國立政治大學財政研究所碩士論文，民國七十六年七月。
(20)廖義明譯，(日)矢野浩一郎編，日本地方稅概要，台北:財政部財稅人員訓練所，民國七十五年八月。

〔日文部份〕
(1)井藤半彌著，目的稅?諸問題，日本租稅研究協會「租稅財政論集第3集」，1975
(2)貝塚啟明著，財政支出?經濟分析，Quantitative Economics Studies，昭和46年5月。
(3)高島博著，公共支出?財政理論，多賀出版株式會社，Feb, 1981
(4)日本賦稅名詞大字典，1984.
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/#B2002005963
資料類型 thesis
dc.contributor.advisor 殷乃平zh_TW
dc.contributor.author (Authors) 蘇盈彰zh_TW
dc.creator (作者) 蘇盈彰zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 17:13:28 (UTC+8)-
dc.date.available 4-May-2016 17:13:28 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:13:28 (UTC+8)-
dc.identifier (Other Identifiers) B2002005963en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90923-
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
圖表目次
第一章 緒論………1
第一節 研究方法與目的………1
第二節 研究範圍與限制………4
第三節 本文結構………5
第二章 指定用途租稅之理論依據與公共財的財源籌措………7
第一節 指定用途租稅之定義與分類………7
第二節 指定用途租稅之理論依據－受益原則………15
第三節 混合財財源籌措方式及提供與訂價理論………25
第三章 指定用途租稅之理論模型………46
第一節 J.M. Buchanan財政選擇理論模型與C. Goetz選票互助理論模型………48
第二節 Edgar K. Browning集體決策圖解模型………58
第三節 G. Brennan & J.M. Buchanan憲政約制之獨裁政府模型………68
第四章 指定用途租稅制度之最適運作………87
第一節 指定用途租稅之優缺點比較………87
第二節 指定用途租稅與基金財政………96
第三節 指定用途租稅之最適運作………109
第五章 各國指定用途租稅之概況………118
第一節 美國指定用途租稅之概況………119
第二節 其他各國指定用途租稅之概況………138
第三節 我國指定用途租稅之概況與展望………154
第六章 結論與建議………187
參考文獻與書目………194

圖表目次
表次
2-1 財貨性質與財源籌措表………27
4-1 美國聯邦政府收支預算表(基金別) ………104
4-2 美國聯邦政府聯邦基金收支表………105
4-3 美國聯邦政府信託基金收支表………106
5-1 州指定用途租稅比例表………120
5-2 美國聯邦政府信託基金收入表………122
5-3 美國聯邦政府信託基金支出表………124
5-4 聯邦指定用途租稅估計表(1982) ………127
5-5 州指定用途收益估計表(1982) ………128
5-6 日本租稅制度概況表………140
5-7 日本租稅制度財源表………142
5-8 日本指定用途租稅之課征與指定方式表………145
5-9 加拿大各項財源比例表………148
5-10 加拿大老年安全基金之指定用途收支及盈餘表………151
5-11 中央政府各機關非營業循環基金及其他特種基金財務概況表………158
5-12 中央政府特種基金財源收支項目表………159
5-13 臺灣省政府特種基金財源收支項目表………164
5-14 中央信託局承辦各類保險概況表………171
5-15 臺灣省公路局歷年公路工程投資之財源分析表………172
5-16 臺灣省交通建設基金之來源與支用表(76年度) ………174
5-17 67-76年度商港建設費(港工捐)收支概況表………178
5-18 歷年汽燃費收入數及分配方式沿革表………181

圖次
3-1 不同財源下之公共財需求曲線圖………52
3-2 警力與消防支出比例圖………54
3-3 預算限制圖………61
3-4 各支出比例下公共財之選擇圖………64
3-5 一般基金及指定用途之均衡選擇圖………66
3-6 一般基金及指定用途之財政幻覺圖………66
3-7 稅基與公共財支出之反應曲線圖………74
3-8 追求剩餘極大之均衡選擇圖………75
3-9 非剩餘利益極大之均衡選擇圖………77		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005963en_US
dc.title (題名) 指定用途租稅之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻與書目
?英文部份?
(1) Anderson, William H. Financing Modern Government, Houghton Mifflin Company. , Boston, 1973.
(2) Berglas, Eitan. " On the Theory of Clubs", American Economic Review, vol 66, No. 2, 1976, pp. 116 - 121.
(3) Bird, R. M. Taxation and Development, Harvard University Press, Cambridge, Massachusetts, 1970.
(4)────, Charging For Public Service - A New Look at an Old Idea, Canadian Tax Foundation, Dec. 1976.
(5)────, Financing Canadian Government, Canadian Tax Foundation, 1979.
(6) Bingham, R. D. & Hawkins, B.W. & Hebert F. T. The Politics of Raising State and Local Reveune, Praeger Publishers, 1978.
(7) Bowen, H. R. " The Interpretation of Voting in the Allocation of Economic Resources", vol 58, Nov. 1943, Quarterly Journal of Economic, pp. 27 - 48.
(8) Brazer, Harvey E. " Some Observation of Earmarking", presented at the Seventy-Seventh A Conference on Taxation, National Tax Association - Tax Institute of America, Nahvile Tennessee, Nov. 28, 1984, pp. 269 – 273.
(9) Break, Goerge F. Financing Government in a Federal System, the Brookings Institution, Washington D. C., 1980.
(10) Brennan, G. & Buchanan, J.M. The Power To Tax — Analytical Foundations of a Fiscal Constitution, Cambridge University Press, 1980.
(11) Brennan G., Lee, D. and Walsh, C. " Monopoly Markets in Public Goods: The case of the Uniform All-or-None Price", Public Finance Quarterly, vol 11, No. 4, 1983, pp.301-318.
(12) Brennan, G. and Walsh C. "A Monopoly Model of Public Goods Provision: The Uniform Pricing case.", American Economic Review, vol. 71, No. 1, 1981, pp. 196-206.
(13) Brito, D. L. and Oakland, W. H. " On the Monopolistic Provision Excludable Public Goods", American Economy Review, vol. 70, No. 4, Sep. 1980, pp. 691 - 704.
(14) Browning, E. - Public Finance and the Price System,台北:華泰書局, 1983, 2nd edition.
(15) Browning, Edgar K. " Collective Choice and General Fund", Journal of Political Economy, vol. 83, No. 2, 1975, pp. 377 – 390.
(16) Brownlee, O. H. " User Price vs. Taxes", in An Conference of the Universities -National Bureau Committee for Economic Research, Public Finance: Needs, Sources, and Utilization, N.Y., Princeton Univ. Press., 1961.
(17) Buchanan, James M. & Flowers, M.F. The Public Finance – An Introductionary Textbook, RWIN, 1987.
(18) Buchanan, J. M. " The Pure Theory of Government Finance", Journal of Political Economy, vol. 57, 1949, pp. 496 - 505.
(19) ────, Fiscal Theory and Political Economy, The University of North Carolina Press, N. C., 1960.
(20) ────," The Economics of Earmarked Taxes", Journal of Political Economy, vol. 71, Oct. 1963, pp. 457 - 469.
(21) ────, " An Economic Theory of Clubs", Economica, vol. 32, Feb. 1965, pp. 1 - 14.
(22) ────,Public Finance in Democratic Process, The University of North Carolina Press, Chapel Hill, 1967.
(23) ────, The Demand and Supply of Public Goods, Chicago: Rand NcNally, 2nd edn, 1969.
(24) Burns, M.E. & Walsh, C. " Market Provision of Price-Excludable Public Goods: A General Analysis", Journal of Political Economy, Vol. 89, No. 1, Dec. 1981, pp. 166 - 191.
(25) Culyer, A. J. "Merit Goods and The Welfare Economica Coercoin", Public Finance, vol. 26, 1971, pp. 546-554.
(26) Deran, E. " Earmarking and Expenditure: A Survey and A New Test", National Tax Journal, XVIII (4), Dec. 1965, pp. 354 - 361.
(27) Demsetz, H. " The Private Production of Public Goods", Journal of Law and Economics, vol. 13, Oct. 1970, pp. 293 - 306.
(28) Eklund, P. " A Theory of Earmarking Appraised", National Tax Journal, vol. 25, June 1972, pp. 223 - 228.
(29) Friedman, Milton. " Payroll Taxes, No; General Revenues, Yes", in Institute for Contemporary Studies (eds.), The Crisis. In Social Security Problems and Prospects, San Francisco, 1978, 2nd eds.
(30) Goetz, Charles. - " Earmarked Taxes and Majority Rule Budgetary Processes", American Economic Review, vol. LVIII, No. 1, March, 1968, pp. 128 - 136.
(31) Hanusch, Horst. Anatomy of Government Deficiencies, Springer-Verlag Berlin Heideberg, 1983.
(32) Haveman R.H. & Margolis. Public Expenditure and Policy Analysis, Fand Mcnally College Publishing Company, 1977, 2nd edition.
(33) Head, J. G. & Shoup, C.S. " Public Goods, Private Goods, and Ambigous Goods", Economic Journal, Sep. 1969, pp. 562 - 572.
(34) Henderson, Willian L. & Cameron, Helen A. The Public Economy, Handom House, Inc., 1969.
(35) Herber, Bernard P. Modern Public Finance, Richard D. IRWIN, Inc., Homewood, Illinois, 1975, 1983, 2nd, 3rd edition.
(36) Hughes, G. A. and Heal G. M. Public Policy and the Tax System, George Allen & Unwin Ltd., Lodon, 1980. (台北:雙葉)
(37) International Labor Office (ILO) Financing Social Security: The Options – International Analysis, Geneva: ILO, 1984.
(38) Jankowski, John E. " The Practice and Prevalence of Earmarking", presented at the Seventy-Seventh Annual Conference on Taxation, National Tax Association - Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 258 - 267.
(39) Johansen, L. " The Theory of Public Goods: Misplaced Emphasis?", Journal of Public Economics, vol. 7, 1960, pp. 147 - 152.
(40) Lee, D.R. " Discrimination and Efficiency in The Pricing of Public Goods", J.L.E., Vol. 20, Oct. 1977, pp. 403-420.
(41) ────," On the Pricing of Public Goods", S.E.J., Vol. 49, July, 1982, pp. 99 - 105.
(42) Lindahl, E. " Just Taxation: A Positive Solution" in R.A. Musgrave & A. Peacock (eds.), Classics in The Theory of Public Finance, New York: Macmillan, 1958.
(43) Litvack, J. M. and Oates, W. E. " Group Size and the Output of Public Goods: Theory and an Application to State - Local Finance in the United States, Public Finance, vol. XXV., 1970, pp. 42 - 58.
(44) Mackay, R. J. and Weaver, C. L. " Agenda Control by Budget Maximizers in a Multi-bureau Setting", Public Choice, vol. 37, 1981, pp.
(45) Maxwell, James A. and Aronaon, J. Richard Financing State and Local Governments, The Brooking`s Institution, Washington, D.C., 1977, 3rd edition.
(46) McGuire, Martin. "Group Segregation and Optimal Jurisdictions", Journal of Political Economy, vol. 84, 1974, pp. 112 - 132.
(47) McGuire, N. C. and Aaron, H. " Efficiency and Equity in the Optiomal supply of A Public Goods", Review of Economics and Statistics, vol. 51, Feb. 1969, pp. 31 – 39.
(48) McMahon, Walter W. & Sprenkle, Case M. " A Theory of Earmarking", National Tax Journal, XXIII (3), Sept. 1970, pp. 255 — 261.
(49) Musgrave, R.A. The Theory of Public Finance, New York - London 1959.
(50) Musgrave, R.A. and Musgrave P. B. Public Finance in Theory and Practice, McGraw-Hill Book Company, 4th edition, 1984.
(51) NG, Yew Kwang. " The Economic Theory of Clubs: Pareto Optimality Conditions" Economica, Vol. 40, No. 159, Aug. 1973 pp. 291 - 298.
(52) _____ "The Economic Theory of Clubs: Optimal Tax / Subsidy", Economica, vol. 41, No. 163, 1974, pp. 308-321.
(53) Oakland, William H. " Public Goods, Perfect Competition and Underproduction", Journal of Political Economy, vol. 82, 1974, pp. 927 – 939.
(54) _____ " Earmarking and Decentralization", presented at the Seventy-Seventh Annual Conference of Taxation, National Tax Association - Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 274 – 277.
(55) Ott, Attiat F. " Earmarking Revisited", presented at the Seventy-Seventh Annual Conference of Taxation, National Tax Association_-_Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 258.
(56) Parsons, Donald O. and Munro, Douglas R. " Intergenerational Transfers in Social security", in Institute for Contemporary Studies (eds.) The Crisis. In Social Security Problems and Prospects, San Francisco, 1978, 2nd eds.
(57) Pazner, Elisha A., "Merit Wants and The Theory of Taxation", Public Finance, Vol. 27, 1972, pp. 460-472. Taxation", Public Finance, Vol. 27, 1972, pp. 460-472.
(58) Peachman, J. A. Federal Tax Policy, The Brookings Institution, Washington D. C., 1977.
(59) _____ " The Social Security System: An Overview", in Institute for Contemporary Studies (eds.), The Crisis In Social Security Problems and Prospects, San Francisco, 1978, 2nd eds.
(60) Pellechio, A. J. "Social Security Financing and Retirement Behavior" American Economic Review, Vol. 69, No. 2, 1979, pp.284-287.
(61) Pogne, T.F. Government and Economic Choice - An Introduction To Public Finance, Houghton Mifflin Company, Boston, 1978.
(62) Prest A. R. Public Finance in Developing Countries, London: Weidenfeld & Nicolson, 1975, 3rd edition.
(63) Princeton University Public Finance: Needs, Sources, and Utilization, A Conference of the Universities - National BUREAU Committee for Economic Research, Princeton University Press, 1961.
(64) Publispher A. G. "The Properties and Relevancy of Merit Goods", Finanzarchiv, 1971, p. 278.
(65) Roderick G. W. " Earmarking Revisited", presented at the Seventy-Seventh Annual Conference on Taxation, National Tax Association - Tax Institute of America, Nahvile, Tennessee, Nov. 28, 1984, pp. 267 - 269.
(66) Roskamp, Karl W. " Public Goods, Merit Goods, Private Goods Pareto Optimum and Social Optimum, Public Finance, Vol. 30, 1975, pp. 61 – 69.
(67) Samuelson, P.A. " The Pure Theory of Public Expenditure", Review of Economics and Statistics, XXXVI, Nov. 1954, pp. 377 - 389.
(68) _____ "Diagrammatic Exposition of a Theory of Public Expenditure", Review of Economics and Statistics, XXXVII, Nov. 1955, pp. 350 - 356.
(69) _____ " Pure Theory of Public Expenditure and Taxation", in J. Margoli and H. (eds.) Public Economic. New York: American Elsevier, 1969.
(70) Sharp A. M. & Sliger B. F. Public Finance - An Introduction To The Study of The Public Economy, Business Publication Inc., Daiias, Texas, 1964, 1970.
(71) Singer, N.M. Public Microeconomics, Little, Brown and Company. (Inc.), 1976, 2nd edition.
(72) Slitor, R. E. " Pollution Taxes", in Wang, N. T. eds., Taxation and Development, Praeger Publisher, 1917, pp. 212 - 279.
(73) Skidmore, F. E. Social Security Financing, Cambridge, Massachusetts, MIT Press, 1981.
(74) Sommerfeld, Ray M., Anderson, H. M. & Brock H. R. An Introduction to Taxation, Harcourt Brace Jovanovish, Inc., 1977, 4th edition.
(75) Strick J. C. Canadian Public Finance, Holt, Rinehart and Winston of Canda, Limited, 1978, 2nd edition.
(76) Thompson, E.A. " The Perfectly Competitive Production of Public Goods", Review of Economics and Statistics, vol. 50, 1968, pp. 1 - 12.
(77) Tiebout, C.M. " A Pure Theory of Local Expenditure", Journal of Political Economy, Oct. 1956, pp. 416 - 424.
(78) Wicksell, Junt. " A New Principle of Just Taxation", in Musgrave and Peacock eds., Classics in the Theory of Public Finance, N.Y., The McMillan Company, 1958.
(79) Winfery, J. C. Public Finance: Public Choices and the Public Economy, Harper & Row Publishers, 1973.
(80) Wolfson, Drik. Public Finance and Development Strategy, The Johns Hopkins University Press, 1979.


?中文部份?
(1)朱澤民，曾永清，公共建設財務制度與受益付費辦法──台灣地區垃圾清理財務問題之調查，民國七十六年十月。
(2)李金桐譯，(美)Pechman,J.A.著，美國聯邦租稅政策，台北財政部財稅人員訓練所，民國七十五年十二月。
(3)李增榮，「政府基金與預算」，主計月報，第二十二卷，第四期，民國五十五年十月，頁21-42。
(4)───，「從預算政治學分析美國政府預算的架構」，主計月報第五十八卷，第三期，民國七十三年九月，頁3-16。
(5)呂振元，由當前台灣省財政困難情形探討省財政隱憂之處及提出改革因應措施之研究，財政廳編印，民國七十四年十月，頁1-20。
(6)林全，黃世鑫，建立公、鐵路運輸基金之可行性研究，交通部運輸研究所，民國七十六年六月。
(7)林華德，當代財政學，台北:圓山圖書有限公司，民國七十五年版。
(8)───，財政理論與政策，台北:東華書局，民國六十三年十月。
(9)───，財政學，台北:三民書局，民國六十五年。
(10)黃世鑫，殊價財最適供給之研究，國立政治大學財政研究所碩士論文，民國六十八年六月。
(11)殷乃平譯，(美)Brennan,G. & Buchanan, J.M.,課稅的權力，財稅人員訓練所，民國七十三年六月。
(12)陳聽安，台灣地方財政研究，財政部財稅人員訓練所編印，民國六十四年七月，頁18-25。
(13)張則堯，「公共財的概念及其財源的選擇」，財稅研究，第八卷第一期，民國六十五年一月，頁16-18。
(14)張哲琛，「如何加強特種基金之管理」，主計月報，第五十八卷第六期，民國七十三年十二月，頁20-26。
(15)歐森藩，「從憲法與預算法之關係談到預算制度入憲問題」，主計月報，五十八卷，第六期，民國七十三年十二月，頁50-52。
(16)段仁傑撰，非純公共財之供應與訂價政策，國立政治大學財政研
究所碩士論文，民國七十五年六月。
(17)劉永憲編著，財政學原理，台北:文笙書局，民國七十六年。
(18)鄭瓊秋，公共選擇與投票行為理論之研究，國立政治大學財政研究所碩士論文，民國七十一年六月。
(19)簡立忠，我國社會保險之財源籌措，國立政治大學財政研究所碩士論文，民國七十六年七月。
(20)廖義明譯，(日)矢野浩一郎編，日本地方稅概要，台北:財政部財稅人員訓練所，民國七十五年八月。

〔日文部份〕
(1)井藤半彌著，目的稅?諸問題，日本租稅研究協會「租稅財政論集第3集」，1975
(2)貝塚啟明著，財政支出?經濟分析，Quantitative Economics Studies，昭和46年5月。
(3)高島博著，公共支出?財政理論，多賀出版株式會社，Feb, 1981
(4)日本賦稅名詞大字典，1984.		zh_TW