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題名 通貨膨脹下的租稅制度與資本形成
作者 陳福隆
貢獻者 陳聽安
陳福隆
日期 1987
上傳時間 4-May-2016 17:14:25 (UTC+8)
參考文獻 參考書目
一、中文部分
1.汪海清，營利事業所得稅與通貨膨脹之研究，台北:國立政大財政研究所碩士論文，民七十二年九月。
2.林勝安，稅法上折舊制度之研究，台北:政大財政研究所碩士論文，民七十一年六月。
3.財政部，美國公平、簡化與經濟成長租稅方案，第六、七章，財政部稅制委員會譯，民七十四年元月。
4.許錫坤，通貨膨脹下的資本預算之研究，台北:國立政大會計研究所碩士論文，民七十年。
5.陳雪萍，租稅政策影響投資行為之動態分析，台北:國立政大財政研究所碩士論文，民七十五年七月。
6.莊義雄，我國營利事業資產重估價之研究，台北:政大財政研究所碩士論文，民六十五年五月。

二、英文部份
1. Abel, A.B. "Taxes, Inflation and the Durability of Capital" Journal of Political Economy 89, No.3,1981.
2. Atkinson, A.B. & J.E. Stiglitz, "Lectures on Public Economics" Lecture 4-5 (England. McGrow-Hill.1980).
3. Auerbach, A.J. "Inflation and Tax Treatment of Firm Behavior" American Economic Review Papers and Proceedings Vol71, No.2, 1981.
4. Auerbach, A.J. "Inflation and the Choice of Assets Life," Journal of Political Economy 87, No.3,1979.
5. Auerbach, A.J. & D.W. Jorgenson, "Inflation-Proof Depreciation of Assets." Havard Business Review (Spt/Oct. 1980).
6. Bailey, f~. "Inflation and Tax-Indued Resource Misallocation" National Tax Journal 33, No.3, 1980.
7. Bergstron,V.and J. Sodersten, "Taxation and Real Cost of Capital" Scandinavian Journal of Economics 84. No. 3, 1982.
8. Bernard, v. & c. Hayn, "Inflation and the Distribution of Coporate Income Tax Burden." National Tax Journal,39. No.2 (June 1986).
9. Bi?rn, E, "Inflation, Depreciation and the Neutrality Corporate Income Tax" Scandinavian Journal of Economics 86. No.2, 1986.
10. Bradford, D.F. "Tax Neutrality and the Investment Tax Credit." in "The Economics of Taxation" Aaron, H.J. & M.J. Soskin ed. (The Brookings Institution 1980).
11. Break, G.F. "Avenues to Tax Reform: Perils and Possibility" National Tax Journal 37, No.1, 1984.
12. Chirinko, R.S. "The Ineffecientivenss of Effective Tax Rates: A Critique of Feldstein`s Fisher-Schutz Lecture", NBER working paper, No.281, 1982.
13. Chirinko, R.s. "Business Investment and Tax Policy:A Perspective on Existing Models and Empirical Results" National Tax Journal 39, No.2, 1986.
14. Conrad, W. E. & D. s. Cohen, "Inflation, Taxes and the Capital Stock-A Long Run Analysis11 in "Public Policy and Capital Formation" (Board of Governor of the Federal
Reserve System, April 1981).
15. Corcoran , P.J. "Inflation, Taxes and the Composition of Business Investment", in "Public Policy and Capital Formation" (Board of Governor of federal Reserve
System, April 1981).
16. Ebrill, L. & v. Possen "The Interaction of Taxes and Inflation in a Macroeconomic Model" Quarterly Journal of Economics 97. No.2, 1982.
17. Elizabeth, W.P. "An Empirical Study of Capital Investment Incentives in an Inflationary Environment" Ph.D. thesis. University of South Carolina.
18. Feldstein, M.S. "Taxes, Inflation and Capital Formation" National Tax Journal 32, No.3, 1979.
19. Feldstein, M.S. "Inflation, Tax Rules and the Accumulation of Residential and Nonresidential Capital."Scandinavian Journal of Economics 84, No.2, 1980(a).
20. Feldstein, M.S. "Inflation and the Stock Market,"American Economic Review 70, No.5, 1980 (b).
21. Feldstein, M.S. "Fiscal Policy, Inflation and Capital Formation." American Economic Review 70, No.4, 1980(c).
22.Feldstein, M.S. "Inflation, Tax Rules and the Stock Market. " Journal of Monetary Economics 6, No.3, July 1980 (d).
23. Feldstein, M.S. "Adjusting Depreciation in an Inflationary Economy: Indexing versus Accelerated Depreciation." National Tax Journal .34, No.1, 1981.
24. Feldstein, M.S. "Inflation, Tax Rules and Investment: Some Econometric Evidence" Econometrica 50, (July 1982).
25. Feldstein, M.S., Green, J. & E. Sheshinski, "Corperate Financial Policy and Taxation in a Growing Economy" Quarterly Journal of Economics 93, No.3 (1979).
26. Feldstein, M.s.,J. Poterba & L. Dicks-Mireaux, "The Effective Tax Rates and the Pretax Rate of Return." Journal of Public Economics 21, No.2, 1983.
27. Feldstein, M.S. & L. Summers, "Inflation and the Taxation of Capital Income from Corporate Sector, 11 National Tax Journal 32, No.4, 1979.
28. Fullerton. D. "Which Effective Tax Rate?" National Tax Journal 38, No.1 (1984).
29. Gavelle, J. "Effects of 1981. Depreciation Revision on Taxation of Income Form Business Capital" National Tax Journal 35 (March 1982).
30. Gordon, R. H. "Inflation, Taxation and Corporate Behavior." Quareterly Journal of ?Economics (June 1984).
31. Grady, P. "The Recent Corporate Income Tax Reform Proposal in Canada and Unite States". Canadian Tax Journal 34. No.1 (1986).
32. Hall, R.E. "Tax Treatment of Dep reciation, Capital Gain and Interest in an Inflationary Economy" in "Depreciation, Inflation and the Taxation of Income from Capital," C.R. Hulten , ed. (Washington, D.C. : Urban Institution Press, 1981).
33. Harberger. A.C. "Tax Neutrality and Investment Incentives" in "The Economics of Taxation" Aarron, H.J. & M.J. Baskin, ed. (1980)
34. Hartman, D. G. "Taxation and the Effects of Inflation on the Real Capital Stock in an Open Economy" International Economic Review 20, No.2 (June 1979).
35. Hasbrouck J. "The Impact of Inflation Upon Corporate Taxation" National Tax Journal 36, No . 1 (1982).
36. Hendershott .. P. "The Decline in Aggregate Share Values: Inflation, Taxation, Risk and Profitability" American Economic Review 71, No.5 (Dec 1981).
37. Hulten. C.R, "Tax Policy and the Investment Decision" American Economic Review 74 (May 1984).
38. Johnson, D. "Capital Formation in the Unite States: The Pastwar Perspective" in "Public Policy and Capital Formation." (Board of Governor of Federal System 1981).
39. Jorgenson, D. W. & M.A. Sullivan, "Inflation and Corporate Recovery." in Depreciation , Inflation and Taxation of Income from Capital." C.R. Hulten ed.(1981).
40. King, M. & D. Fullerton, "The Taxation of Income from Capital." Chicago, The University of Chicago Press,1984.
41. Kopcke, R.W. "Inflation, Corporate Income Taxation and the Demand for Capital Assets." Journal of Political Economy 89, No.1 (1981).
42. Mauskopf, E. &: W. Conrad, "Taxes, Inflation and Capital Misallocation" in "Public Policy and Capital Formation" (Board of Governor of Ferderal System 1981).
43. Mieszkowski, P. "The Advisability and Feasibility of an Expenditure Tax System" in "The Economics of Taxation" Aarron, H,J. & M.J. Soskin, ed.(1980)
44. Musgrave, J. "Tax Policy and Capital Formation" National Tax Journal 32, No.3, 1979.
45. Nelson, C.R. "Inflation and Capital Budgeting" Journal of Finance 16, No.3 (1976).
46. Sandmo. A. "Investment Incentive and the Corporate Income Tax" Journal of Political Economy 82, No.2 (1974).
47. Shaven. J.B. & P. Taubman, "Saving, Capital Income and Taxation" in "The Economics of Taxation" Aaron,H.J. & M.J. Boskin,ed. 1981.
48. Summers, L. "Inflation and the Tax System" American Economic Review 71, No.3 , 1981.
49. Sunley . E. J. " Tax Neutrality between Capital Services Provided by Long-Lived and Short-Lived Assets" in U.S. Department of Treasury. OAT Papers, Vol . 1, (Government Printing Office 1978).
50. Tatorm, J. & J. Turley. "Inflation and Taxes: Disincentive for Capital Formation" Federal Reserve Bankof S.T. Louis (1978).
51. U.S. Department of Treasury; "Tax Reform for Fairness, Simplicity and Economic Growth-the Treasury Department Report to President" (Washigton D.C. Government
Printing Office (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/#B2002006196
資料類型 thesis
dc.contributor.advisor 陳聽安zh_TW
dc.contributor.author (Authors) 陳福隆zh_TW
dc.creator (作者) 陳福隆zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:14:25 (UTC+8)-
dc.date.available 4-May-2016 17:14:25 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:14:25 (UTC+8)-
dc.identifier (Other Identifiers) B2002006196en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90950-
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 研究範圍與限制………2
第三節 本文之架構………3
第二章 通貨膨脹下的租稅與資本型態
第一節 通貨膨脹下的租稅與資源配置………5
第二節 通貨膨脹下的租稅與資本耐用年數………6
第三節 A. Auerbach結論的檢討………11
第四節 通貨膨脹，資本型態的租稅誘因………19
第五節 本章小結………27
第三章 通貨膨脹下的租稅與資本成本
第一節 前言………31
第二節 傳統理論的見解………33
第三節 通貨膨脹下，公司稅負之非?性問題………39
第四節 通貨膨脹下，租稅與淨實質成本………48
第五節 本章小結………54
第四章 通貨膨脹下的租稅改革方案
第一節 前言………60
第二節 加速折舊與指數化折舊方案………61
第三節 舉債融資租稅補貼的改革方案………72
第四節 我國現行調整通貨膨脹的租稅措施………78
第五節 通貨膨脹下，促進資本形成的租稅誘因………80
第五章 結論………87
參考書目………89		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006196en_US
dc.title (題名) 通貨膨脹下的租稅制度與資本形成zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分
1.汪海清，營利事業所得稅與通貨膨脹之研究，台北:國立政大財政研究所碩士論文，民七十二年九月。
2.林勝安，稅法上折舊制度之研究，台北:政大財政研究所碩士論文，民七十一年六月。
3.財政部，美國公平、簡化與經濟成長租稅方案，第六、七章，財政部稅制委員會譯，民七十四年元月。
4.許錫坤，通貨膨脹下的資本預算之研究，台北:國立政大會計研究所碩士論文，民七十年。
5.陳雪萍，租稅政策影響投資行為之動態分析，台北:國立政大財政研究所碩士論文，民七十五年七月。
6.莊義雄，我國營利事業資產重估價之研究，台北:政大財政研究所碩士論文，民六十五年五月。

二、英文部份
1. Abel, A.B. "Taxes, Inflation and the Durability of Capital" Journal of Political Economy 89, No.3,1981.
2. Atkinson, A.B. & J.E. Stiglitz, "Lectures on Public Economics" Lecture 4-5 (England. McGrow-Hill.1980).
3. Auerbach, A.J. "Inflation and Tax Treatment of Firm Behavior" American Economic Review Papers and Proceedings Vol71, No.2, 1981.
4. Auerbach, A.J. "Inflation and the Choice of Assets Life," Journal of Political Economy 87, No.3,1979.
5. Auerbach, A.J. & D.W. Jorgenson, "Inflation-Proof Depreciation of Assets." Havard Business Review (Spt/Oct. 1980).
6. Bailey, f~. "Inflation and Tax-Indued Resource Misallocation" National Tax Journal 33, No.3, 1980.
7. Bergstron,V.and J. Sodersten, "Taxation and Real Cost of Capital" Scandinavian Journal of Economics 84. No. 3, 1982.
8. Bernard, v. & c. Hayn, "Inflation and the Distribution of Coporate Income Tax Burden." National Tax Journal,39. No.2 (June 1986).
9. Bi?rn, E, "Inflation, Depreciation and the Neutrality Corporate Income Tax" Scandinavian Journal of Economics 86. No.2, 1986.
10. Bradford, D.F. "Tax Neutrality and the Investment Tax Credit." in "The Economics of Taxation" Aaron, H.J. & M.J. Soskin ed. (The Brookings Institution 1980).
11. Break, G.F. "Avenues to Tax Reform: Perils and Possibility" National Tax Journal 37, No.1, 1984.
12. Chirinko, R.S. "The Ineffecientivenss of Effective Tax Rates: A Critique of Feldstein`s Fisher-Schutz Lecture", NBER working paper, No.281, 1982.
13. Chirinko, R.s. "Business Investment and Tax Policy:A Perspective on Existing Models and Empirical Results" National Tax Journal 39, No.2, 1986.
14. Conrad, W. E. & D. s. Cohen, "Inflation, Taxes and the Capital Stock-A Long Run Analysis11 in "Public Policy and Capital Formation" (Board of Governor of the Federal
Reserve System, April 1981).
15. Corcoran , P.J. "Inflation, Taxes and the Composition of Business Investment", in "Public Policy and Capital Formation" (Board of Governor of federal Reserve
System, April 1981).
16. Ebrill, L. & v. Possen "The Interaction of Taxes and Inflation in a Macroeconomic Model" Quarterly Journal of Economics 97. No.2, 1982.
17. Elizabeth, W.P. "An Empirical Study of Capital Investment Incentives in an Inflationary Environment" Ph.D. thesis. University of South Carolina.
18. Feldstein, M.S. "Taxes, Inflation and Capital Formation" National Tax Journal 32, No.3, 1979.
19. Feldstein, M.S. "Inflation, Tax Rules and the Accumulation of Residential and Nonresidential Capital."Scandinavian Journal of Economics 84, No.2, 1980(a).
20. Feldstein, M.S. "Inflation and the Stock Market,"American Economic Review 70, No.5, 1980 (b).
21. Feldstein, M.S. "Fiscal Policy, Inflation and Capital Formation." American Economic Review 70, No.4, 1980(c).
22.Feldstein, M.S. "Inflation, Tax Rules and the Stock Market. " Journal of Monetary Economics 6, No.3, July 1980 (d).
23. Feldstein, M.S. "Adjusting Depreciation in an Inflationary Economy: Indexing versus Accelerated Depreciation." National Tax Journal .34, No.1, 1981.
24. Feldstein, M.S. "Inflation, Tax Rules and Investment: Some Econometric Evidence" Econometrica 50, (July 1982).
25. Feldstein, M.S., Green, J. & E. Sheshinski, "Corperate Financial Policy and Taxation in a Growing Economy" Quarterly Journal of Economics 93, No.3 (1979).
26. Feldstein, M.s.,J. Poterba & L. Dicks-Mireaux, "The Effective Tax Rates and the Pretax Rate of Return." Journal of Public Economics 21, No.2, 1983.
27. Feldstein, M.S. & L. Summers, "Inflation and the Taxation of Capital Income from Corporate Sector, 11 National Tax Journal 32, No.4, 1979.
28. Fullerton. D. "Which Effective Tax Rate?" National Tax Journal 38, No.1 (1984).
29. Gavelle, J. "Effects of 1981. Depreciation Revision on Taxation of Income Form Business Capital" National Tax Journal 35 (March 1982).
30. Gordon, R. H. "Inflation, Taxation and Corporate Behavior." Quareterly Journal of ?Economics (June 1984).
31. Grady, P. "The Recent Corporate Income Tax Reform Proposal in Canada and Unite States". Canadian Tax Journal 34. No.1 (1986).
32. Hall, R.E. "Tax Treatment of Dep reciation, Capital Gain and Interest in an Inflationary Economy" in "Depreciation, Inflation and the Taxation of Income from Capital," C.R. Hulten , ed. (Washington, D.C. : Urban Institution Press, 1981).
33. Harberger. A.C. "Tax Neutrality and Investment Incentives" in "The Economics of Taxation" Aarron, H.J. & M.J. Baskin, ed. (1980)
34. Hartman, D. G. "Taxation and the Effects of Inflation on the Real Capital Stock in an Open Economy" International Economic Review 20, No.2 (June 1979).
35. Hasbrouck J. "The Impact of Inflation Upon Corporate Taxation" National Tax Journal 36, No . 1 (1982).
36. Hendershott .. P. "The Decline in Aggregate Share Values: Inflation, Taxation, Risk and Profitability" American Economic Review 71, No.5 (Dec 1981).
37. Hulten. C.R, "Tax Policy and the Investment Decision" American Economic Review 74 (May 1984).
38. Johnson, D. "Capital Formation in the Unite States: The Pastwar Perspective" in "Public Policy and Capital Formation." (Board of Governor of Federal System 1981).
39. Jorgenson, D. W. & M.A. Sullivan, "Inflation and Corporate Recovery." in Depreciation , Inflation and Taxation of Income from Capital." C.R. Hulten ed.(1981).
40. King, M. & D. Fullerton, "The Taxation of Income from Capital." Chicago, The University of Chicago Press,1984.
41. Kopcke, R.W. "Inflation, Corporate Income Taxation and the Demand for Capital Assets." Journal of Political Economy 89, No.1 (1981).
42. Mauskopf, E. &: W. Conrad, "Taxes, Inflation and Capital Misallocation" in "Public Policy and Capital Formation" (Board of Governor of Ferderal System 1981).
43. Mieszkowski, P. "The Advisability and Feasibility of an Expenditure Tax System" in "The Economics of Taxation" Aarron, H,J. & M.J. Soskin, ed.(1980)
44. Musgrave, J. "Tax Policy and Capital Formation" National Tax Journal 32, No.3, 1979.
45. Nelson, C.R. "Inflation and Capital Budgeting" Journal of Finance 16, No.3 (1976).
46. Sandmo. A. "Investment Incentive and the Corporate Income Tax" Journal of Political Economy 82, No.2 (1974).
47. Shaven. J.B. & P. Taubman, "Saving, Capital Income and Taxation" in "The Economics of Taxation" Aaron,H.J. & M.J. Boskin,ed. 1981.
48. Summers, L. "Inflation and the Tax System" American Economic Review 71, No.3 , 1981.
49. Sunley . E. J. " Tax Neutrality between Capital Services Provided by Long-Lived and Short-Lived Assets" in U.S. Department of Treasury. OAT Papers, Vol . 1, (Government Printing Office 1978).
50. Tatorm, J. & J. Turley. "Inflation and Taxes: Disincentive for Capital Formation" Federal Reserve Bankof S.T. Louis (1978).
51. U.S. Department of Treasury; "Tax Reform for Fairness, Simplicity and Economic Growth-the Treasury Department Report to President" (Washigton D.C. Government
Printing Office (1984).		zh_TW