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題名 我國租稅負擔與水平公平之研究
作者 黃細清
貢獻者 林全
黃細清
日期 1987
上傳時間 4-May-2016 17:14:08 (UTC+8)
參考文獻 參考文獻
中文部份:
一、王建?編著，租稅法，台北:文笙書局，民國七十二年八版。
二、林華德著，財政理論與政策，台北:東華書局，民國七十三年六版。
三、陳佳文撰，我國菸酒專賣政策及專賣制度之研究，台北:國立政大財政研究所碩士論文，民國七十五年六月。
四、董瑞斌撰，賦稅改革與賦稅負擔－民國43年至70年台灣省實證研究一，台北:國立台大經濟研究所碩士論文，民國七十二年七月。
五、劉永憲編著，財政學原理，台北:文笙書局，民國七十五年六版。
六、劉其昌著，「論國民稅負的分配」，台北市銀行月刊，第13卷第12期，台北:台北市銀行。
七、賴永吉撰，台灣地區財政收支所得分配效果之研析，台北:國立政大財政研究所碩士論文，民國六十九年六月。
八、Henry J. Aaron(Who Pays the Property tax? 1975)，吳家聲譯，誰來支付財產稅，台北:財政部財稅人員訓練所，民國七十三年。
九、游坤敏著，「我國財政收支的所得重分配效果」，中央研究院三民主義研究所選刊，No. 13,1978年。
十、行政院主計處，中華民國台灣地區個人所得分配調查報告，民國七十四年。
十一、財政部統計處，賦稅統計年報，民國七十五年。
十二、財政部證券管理委員會，證券統計要覽(第十七輯)，民國七十五年。
十三、台北市國稅局，台北市國稅統計(第十八期)民國七十四年。
十四、台灣省公賣局，台灣地區菸酒事業統計年報，民國七十四年。

英文部份
1. Aaron, H. “A New View of the Property Tax. “ A.E.R. (May 1974) : 212-31.
2. Atkinson, A.B. “ On the Measurement of Inequality.“ Journal of Economic Theory 2 (1970):244-63.
3. ──────“ Horizontal Equity and the Distribution of the Tax Burden. “ in The
Economics of Taxation. ed. Aaron, H.J. & M.J. Boskin, Washington, D.C. : The Brookings
Institution, 1980.
4.“ Atkinson, A.B., and J.E. Stiglitz. “The Design of Tax Structure : Direct Versus Indirect Taxation. “ J.Pub.E. (1976) : 55-75.
5. ────────────── Lecture on Public Economics . 台北:華泰書局，1980.
6. Boadway, R.W., and D.E. Wildasin. Public Sector Economics. 台北:華泰書局， 1984.
7. Brennan, G. “ Horizontal Equity : An Extension of an Extension. “Public Finance 26 (1971):437-55.
8. Browning, E.K., and W.R. Johnson. The Distribution of the Tax Burden. Washington, D.C. :American Enterprise Institute for Public Policy Research, 1979.
9. Calvo, G.A., L.J. Kotlikoff, and C.A. Rodriguez.“ The Incidence of a Tax on Pure Rent : A New (?)Reason for an Old Answer. “ J. Pol. E. 87 (1979) : 869-74 .
10. Cowell , F . A. `` Generalized Entropy and the Measurement of Distributional Chance. “ European Economic Review 13 (1980): 147-59.
11. Cragg, J. G., A. C. Harberger, and P. Mieszkowski. “ Empirical Evidence on the Incidene of the Corpor ation Income Tax. “ J. Pol . E. 75 (1967): 811-21.
12 Davies , J., F. St-Hilaire , and J . Whalleyo “Some Calculations of Life-time Tax Incidence. “ A. E.R 74 (1984): 633-49.
13. Feldstein , M.S. `` Tax Incidence in a Growing Economy with Variable Factor Supply. “ Q.J.E. 88 (1974): 551-73.
14. Feldstein, M. `` On the Theory of Tax Reform. `` J. Pub. E. 6(1976): 77-104.
15. `` The Surprising Incidence of a Tax on Pure Rent :A New Answer to an Old Question. “ J. Pol. E. 85 (1977):358-60.
16. Fields, G.S., and John C.H.Fei. ``On Inequality Comparisons. “ Eco . 46 (1978):303-16.
17. Habib, J. `` Horizontal Equity with Respect to Family Size. “ Public Finance Quarterly 7 (1979):283-302.
18. Harberger, A. C. `` The Incidence of the Corporation Income Tax. “ J. Pol. E. 70 (1962): 215- 40.
19. Henderson, J. V. “ Property Tax Incidence with a Public Sector. “ J. Pol. E. 93 (1985): 648-65 .
20. Johnson, S. B., and T. Mayer. `` An Extension of Sidgwick`s Eguity Principle. “ Q.J.E. 76 (1962):454-63.
21. Kakwani, N.C. `` Applications of Lorenz Curves in Economic. “ Eco. 45 (1977):719-27.
22. Kakwani, N.C., and N. Fodder. “ Efficient Estimation of the Lorenz Curve and Grouped Observations. `` Eco. 44 (1976):137-48.
23. King, M.A. `` An Index of Inequality : With Applications to Horizontal Equity and Social Mobility. Eco. 51 (1983): 99-115.
24. Lin, C. `` A General Equilibrium Analysis of Property Tax Incidence. “ J. Pub. E . 29 (1986): 113-32.
25. McLure, C .E. `` The “New View " of the Property Tax: A Caveat. “ N.T.J. 30 (1977):67-74.
26. ────── `` General Equilibrium Incidence Analysis : The Harberger Model After Ten Years.“ J.Pub.E. 4 (1975) : 125-61.
27. Meerman, J.P. `` The Definition of Income in Studies of Budget Incidence and Income Distribution . “ The Review of Income and Wealth, 20(1974) : 515- 23 .
28. Meerman, J. “The Incidence of Sales and Excise Taxes , or Where Do We Put the Transfers ? “J. Pol. E. 88 (1980) : 1242-48.
29. Meng, R., and W. I. Gillespie . `` Horizontal Equity and Property Taxation in Canada.`` N. T .J . 39 (1986): 221-28.
30. Mieszkowski, P. E. `` On the Theory of Tax Incidence. “ J .Pol .E. 75 (1967):250-62.
31. ──────`` Tax Incidence Theory : The Effects of Taxes on the Distribution of
Income. “ Journal of Economic Literature. (1969):1103-25.
32. ──────`` The Property Tax: An Excise Tax or a Profits Tax ? “ J. Pub. E. 1 (
1972): 73-96.
33. Musgrave , R.A. The Theory of Public Finance. New York : McGraw-Hill, 1959 .
34. ──────`` ET, OT and SBT. `` J .Pub .E. 6 (1976):3-16.
35. Musgrave, R .A., and P .B. Musgrave. Public Finance in Theory and Practice .台北:東南書局，1985.
36.Nozick, R. Anarchy, State, and Utopia. New York:Basic Books, Inc., 1974.
37. Pechman, J.A. Who Paid the Tax, 1966-85? Washington, D.C. :The Brookings Institution, 1985.
38. Pechman, J.A., and B.A. Okner. Who Bears the Tax Burden? Washington, D.C.: The Brookings Institution, 1974.
39. Plotnick, R. `` A Measure of Horizontal Inequity. “ The Review of Economics and Statistics 63 (1981): 283-88.
40. ────── `` The Concept and Measurement of Horizontal Inequity. “ J. Pub. E. 17 (1982): 373- 91.
41. ──────`` A Comparison of Measures of Horizontal Inequity. “ in Horizontal Equity,Uncertainty, and Economic Well-Being. ed. M. David,and T. :Smeeding . llinois:The Univesity of Chicago Press.
42. Ratti, R.A., and P. Shome `` On a General Equilibrium Model of the Incidence of the
Corporation Tax Under Uncertainty. “ J. Pub. E. 8 (1977) : 233-38.
43. ────────────`` The Incidence of the Corporation Income Tax : A Long-Run,Specific Factor Model. `` Southern Economy Journal (1977) : 85-98.
44. Recktenwald, H.C. Tax Incidence and Income Redistribution. Translated by V.S. Martha.Detroit :Wayne State University Press, 1971.
45. Rosen, H. S. `` An Approach to the Study of Income, Utility, and Horizontal Equity.”
Q.J.E. 92 (1978): 307-22.
46. Shome, P. “ Is the Corporate Tax Shifted ?Empirical Evidence from ASEAN. “Public Finance Quarterly 13 (1985) : 21-46.
47. Whalley, J. “Regression or Progression The Taxing Question of Incidence Analysis . “Canadian Journal of Economics 17 (1984) :654-82.
48.White, M., and A. White. “Horizontal Inequality in the Federal Income Tax Treatments of Homeowners and Tenants . “ N.T.J. 18 (1965) : 255-36.

英文期刊全明之縮寫
1. A.E.R. = American Economic Review
2. J .Pol.E. = Journal of Political Economy
3. J.Pub.E. =Journal of Public Economics
4. N.T.J. =National Tax Journal
5. Q.J .E. =Quarterly Journal of Economics
6. Eco. = Econometrica
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/#B2002006188
資料類型 thesis
dc.contributor.advisor 林全zh_TW
dc.contributor.author (Authors) 黃細清zh_TW
dc.creator (作者) 黃細清zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:14:08 (UTC+8)-
dc.date.available 4-May-2016 17:14:08 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:14:08 (UTC+8)-
dc.identifier (Other Identifiers) B2002006188en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90942-
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
謝辭………I
圖表目次………IV
第一章 緒論………1
第一節 研究動機………1
第二節 研究範圍………4
第二章 基本概念與研究方法………9
第一節 租稅與所得重分配………10
第二節 水平公平意義………15
第三節 所得概念………17
第四節 租稅負擔性質………19
第五節 研究步驟………20
第三章 水平不公平之衡量………25
第一節 集中曲?………26
第二節 水平公平指標滿足準則………30
第三節 水平不公平指標………41
第四節 本章結論………45
第四章 租稅歸宿設定………55
第一節 租稅歸宿分析方法………55
第二節 租稅歸宿理論………60
第三節 本文設定………66
第五章 實證結果分析………79
第一節 資料來源與限制………79
第二節 競爭性歸宿設定………82
第三節 非競爭性歸宿設定………86
第四節 本章結論………93
第六章 結論………97
第一節 本文主要結論………97
第二節 檢討與建議………?99
參考文獻………102

圖表目次
圖次
2-1 羅倫茲曲?與集中曲?關係圖1………14
3-1 羅倫茲曲?與集中曲?關係圖2………42

表次
2-1 租稅的所得級距排列順位變動………11
4-1 租稅負擔分攤基礎國外文獻彙整………67
4-2 我國租稅負擔歸宿與承擔變數設定彙總………74
5-1 民國七十四年家庭樣本戶各稅目租稅負擔額………81
5-2 各稅目租稅負擔水平不公平(競爭性歸宿設定，家庭總所得) ………87
5-3 各稅目租稅負擔水平不公平(競爭性歸宿設定、家庭平均所得) ………88
5-4 各稅目租稅負擔水平不公平(非競爭性歸宿設定，家庭總所得) ………89
5-5 各稅目租稅負擔水平不公平(非競爭性歸宿設定，家庭平均所得) ………90		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006188en_US
dc.title (題名) 我國租稅負擔與水平公平之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
中文部份:
一、王建?編著，租稅法，台北:文笙書局，民國七十二年八版。
二、林華德著，財政理論與政策，台北:東華書局，民國七十三年六版。
三、陳佳文撰，我國菸酒專賣政策及專賣制度之研究，台北:國立政大財政研究所碩士論文，民國七十五年六月。
四、董瑞斌撰，賦稅改革與賦稅負擔－民國43年至70年台灣省實證研究一，台北:國立台大經濟研究所碩士論文，民國七十二年七月。
五、劉永憲編著，財政學原理，台北:文笙書局，民國七十五年六版。
六、劉其昌著，「論國民稅負的分配」，台北市銀行月刊，第13卷第12期，台北:台北市銀行。
七、賴永吉撰，台灣地區財政收支所得分配效果之研析，台北:國立政大財政研究所碩士論文，民國六十九年六月。
八、Henry J. Aaron(Who Pays the Property tax? 1975)，吳家聲譯，誰來支付財產稅，台北:財政部財稅人員訓練所，民國七十三年。
九、游坤敏著，「我國財政收支的所得重分配效果」，中央研究院三民主義研究所選刊，No. 13,1978年。
十、行政院主計處，中華民國台灣地區個人所得分配調查報告，民國七十四年。
十一、財政部統計處，賦稅統計年報，民國七十五年。
十二、財政部證券管理委員會，證券統計要覽(第十七輯)，民國七十五年。
十三、台北市國稅局，台北市國稅統計(第十八期)民國七十四年。
十四、台灣省公賣局，台灣地區菸酒事業統計年報，民國七十四年。

英文部份
1. Aaron, H. “A New View of the Property Tax. “ A.E.R. (May 1974) : 212-31.
2. Atkinson, A.B. “ On the Measurement of Inequality.“ Journal of Economic Theory 2 (1970):244-63.
3. ──────“ Horizontal Equity and the Distribution of the Tax Burden. “ in The
Economics of Taxation. ed. Aaron, H.J. & M.J. Boskin, Washington, D.C. : The Brookings
Institution, 1980.
4.“ Atkinson, A.B., and J.E. Stiglitz. “The Design of Tax Structure : Direct Versus Indirect Taxation. “ J.Pub.E. (1976) : 55-75.
5. ────────────── Lecture on Public Economics . 台北:華泰書局，1980.
6. Boadway, R.W., and D.E. Wildasin. Public Sector Economics. 台北:華泰書局， 1984.
7. Brennan, G. “ Horizontal Equity : An Extension of an Extension. “Public Finance 26 (1971):437-55.
8. Browning, E.K., and W.R. Johnson. The Distribution of the Tax Burden. Washington, D.C. :American Enterprise Institute for Public Policy Research, 1979.
9. Calvo, G.A., L.J. Kotlikoff, and C.A. Rodriguez.“ The Incidence of a Tax on Pure Rent : A New (?)Reason for an Old Answer. “ J. Pol. E. 87 (1979) : 869-74 .
10. Cowell , F . A. `` Generalized Entropy and the Measurement of Distributional Chance. “ European Economic Review 13 (1980): 147-59.
11. Cragg, J. G., A. C. Harberger, and P. Mieszkowski. “ Empirical Evidence on the Incidene of the Corpor ation Income Tax. “ J. Pol . E. 75 (1967): 811-21.
12 Davies , J., F. St-Hilaire , and J . Whalleyo “Some Calculations of Life-time Tax Incidence. “ A. E.R 74 (1984): 633-49.
13. Feldstein , M.S. `` Tax Incidence in a Growing Economy with Variable Factor Supply. “ Q.J.E. 88 (1974): 551-73.
14. Feldstein, M. `` On the Theory of Tax Reform. `` J. Pub. E. 6(1976): 77-104.
15. `` The Surprising Incidence of a Tax on Pure Rent :A New Answer to an Old Question. “ J. Pol. E. 85 (1977):358-60.
16. Fields, G.S., and John C.H.Fei. ``On Inequality Comparisons. “ Eco . 46 (1978):303-16.
17. Habib, J. `` Horizontal Equity with Respect to Family Size. “ Public Finance Quarterly 7 (1979):283-302.
18. Harberger, A. C. `` The Incidence of the Corporation Income Tax. “ J. Pol. E. 70 (1962): 215- 40.
19. Henderson, J. V. “ Property Tax Incidence with a Public Sector. “ J. Pol. E. 93 (1985): 648-65 .
20. Johnson, S. B., and T. Mayer. `` An Extension of Sidgwick`s Eguity Principle. “ Q.J.E. 76 (1962):454-63.
21. Kakwani, N.C. `` Applications of Lorenz Curves in Economic. “ Eco. 45 (1977):719-27.
22. Kakwani, N.C., and N. Fodder. “ Efficient Estimation of the Lorenz Curve and Grouped Observations. `` Eco. 44 (1976):137-48.
23. King, M.A. `` An Index of Inequality : With Applications to Horizontal Equity and Social Mobility. Eco. 51 (1983): 99-115.
24. Lin, C. `` A General Equilibrium Analysis of Property Tax Incidence. “ J. Pub. E . 29 (1986): 113-32.
25. McLure, C .E. `` The “New View " of the Property Tax: A Caveat. “ N.T.J. 30 (1977):67-74.
26. ────── `` General Equilibrium Incidence Analysis : The Harberger Model After Ten Years.“ J.Pub.E. 4 (1975) : 125-61.
27. Meerman, J.P. `` The Definition of Income in Studies of Budget Incidence and Income Distribution . “ The Review of Income and Wealth, 20(1974) : 515- 23 .
28. Meerman, J. “The Incidence of Sales and Excise Taxes , or Where Do We Put the Transfers ? “J. Pol. E. 88 (1980) : 1242-48.
29. Meng, R., and W. I. Gillespie . `` Horizontal Equity and Property Taxation in Canada.`` N. T .J . 39 (1986): 221-28.
30. Mieszkowski, P. E. `` On the Theory of Tax Incidence. “ J .Pol .E. 75 (1967):250-62.
31. ──────`` Tax Incidence Theory : The Effects of Taxes on the Distribution of
Income. “ Journal of Economic Literature. (1969):1103-25.
32. ──────`` The Property Tax: An Excise Tax or a Profits Tax ? “ J. Pub. E. 1 (
1972): 73-96.
33. Musgrave , R.A. The Theory of Public Finance. New York : McGraw-Hill, 1959 .
34. ──────`` ET, OT and SBT. `` J .Pub .E. 6 (1976):3-16.
35. Musgrave, R .A., and P .B. Musgrave. Public Finance in Theory and Practice .台北:東南書局，1985.
36.Nozick, R. Anarchy, State, and Utopia. New York:Basic Books, Inc., 1974.
37. Pechman, J.A. Who Paid the Tax, 1966-85? Washington, D.C. :The Brookings Institution, 1985.
38. Pechman, J.A., and B.A. Okner. Who Bears the Tax Burden? Washington, D.C.: The Brookings Institution, 1974.
39. Plotnick, R. `` A Measure of Horizontal Inequity. “ The Review of Economics and Statistics 63 (1981): 283-88.
40. ────── `` The Concept and Measurement of Horizontal Inequity. “ J. Pub. E. 17 (1982): 373- 91.
41. ──────`` A Comparison of Measures of Horizontal Inequity. “ in Horizontal Equity,Uncertainty, and Economic Well-Being. ed. M. David,and T. :Smeeding . llinois:The Univesity of Chicago Press.
42. Ratti, R.A., and P. Shome `` On a General Equilibrium Model of the Incidence of the
Corporation Tax Under Uncertainty. “ J. Pub. E. 8 (1977) : 233-38.
43. ────────────`` The Incidence of the Corporation Income Tax : A Long-Run,Specific Factor Model. `` Southern Economy Journal (1977) : 85-98.
44. Recktenwald, H.C. Tax Incidence and Income Redistribution. Translated by V.S. Martha.Detroit :Wayne State University Press, 1971.
45. Rosen, H. S. `` An Approach to the Study of Income, Utility, and Horizontal Equity.”
Q.J.E. 92 (1978): 307-22.
46. Shome, P. “ Is the Corporate Tax Shifted ?Empirical Evidence from ASEAN. “Public Finance Quarterly 13 (1985) : 21-46.
47. Whalley, J. “Regression or Progression The Taxing Question of Incidence Analysis . “Canadian Journal of Economics 17 (1984) :654-82.
48.White, M., and A. White. “Horizontal Inequality in the Federal Income Tax Treatments of Homeowners and Tenants . “ N.T.J. 18 (1965) : 255-36.

英文期刊全明之縮寫
1. A.E.R. = American Economic Review
2. J .Pol.E. = Journal of Political Economy
3. J.Pub.E. =Journal of Public Economics
4. N.T.J. =National Tax Journal
5. Q.J .E. =Quarterly Journal of Economics
6. Eco. = Econometrica		zh_TW