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 稅式支出與直接支出效果之比較 : 所得重分配之探討
作者 宋秀玲
貢獻者 徐偉初
宋秀玲
日期 1986
上傳時間 5-May-2016 14:16:29 (UTC+8)
參考文獻 參考書目
一、中文部份:
(一)李金桐、吳家思合譯，租稅經濟論叢，台北:財政部財稅人員訓練所，民國七十三年六月。
(二)林華德著，財政理論與政策，台北:東華書局，民國七十年一月。
(三)陳曉玫著，個人所得稅列舉扣除額及標準扣除額之研究，台北:政治大學財政研究所碩士論文，民國七十四年六月。
(四)劉永憲著，財政學原理，台北:凱崙出版社，民國七十二年八月三版。
(五)財政部財稅資料處理及考核中心年報，民國七十一年至七十三年。

二、英文部份:
1. Abrams , Burton A. and Schitz, Mark D., "The `Growding-out` Effect of Govermment Transfers on Private Charitable Contributions",Public Choice, Vol.03, 1978, PP.28-40.
2. Atkinson, A. B., "The Income Tax Treatment of Charitable Contributions" in Ronald, Grieson, ed. Public Urban Economics:Essays in Honor of William S. Vickrey (Health 1976), PP.13-27.
3. Becker, Gary s., "A Theory of Social Interactions", Journal of Political Economy, Vol.82, No.60, 1974, PP.1063-1093.
4. Boadway , Robin W., Public Sector Economics, Winthrop Publishers , Inc., 1979.
5. Browning, Jacquelene M., "Estimating the Welfare Cost of Tax Preference", Public Finance Quarterly , Vol.7, No.2, April 1979,pp. 199-219.
6. Feigenbawn, Susan, "The Case of Income Redistribution: A Theory of Government and Private Provision of Collective Goods",Public Finance Quarterly, Vol.8, No.1. January 1980, pp.3-22.
7. Feldstein, Martin, "A Contribution to the Theory of Tax Expenditures:The Case of Charitable Contributions" in The Economics of Taxation, Edited by Aaron, Henry J. and Boskin, Michael J., The Brookings Institution Press, PP.99-122.
8 .────, "The Income Tax and Charitable Contributions:Part I- Aggregate and Distributional Effects", National Tax Journal, Vol.28, 1975, PP.81-100.
9. ──── and Boskin, Michael J., "Effects of the Charitable Deduction on Contributions by Low Income and Middle Income Households: Evidence from the National Survey of Philanthropy",The Review of Economics and Statistics, Vol.29, August
1977, PP.351-354.
10. ──── and Clotfelter, Charles; "Tax Incentives and Charitable Contributions in the United States a microeconomic analysis", Journal of Public Economics, Vol.5, No.1, January 1976, PP.1-26.
11. ──── and Taylor, Amy, "The Income Tax and Chari table Contributions", Econor.1etrica, Vol.44, No.6, November 1976, PP. 1201-1223.
12. von Furstenburg , George M. and Mueller, Dem1is D., "The Pareto Optir.ml Approach to Income Redistribution: A Fiscal Application",American Economic Review, Vol.61, September 1971, PP. 628-637.
13. Goldfarb,Robert S, "Pareto Optimal Redistribution: Comment",American Economic Review, Vol.60, December 1970, PP.994-996.
14. Hochman, Harold H. and Rodgers, James D., "Pareto Optimal Redistribution", American Economic Review, Vol.59, September 1969, PP.542-557.
15. ─────────────────, "Pareto Optimal Redistribution:Reply" , American Economic Review Vol.60, December 1970, PP.997-1002.
16. ─────────────────, "The Pareto Optimal Tax Treatment of Charitable Contributions", National Tax Journal,Vol.30, No.1, March 1977, PP.1-18.
17. Mckenzie, Richard B., "The Construction of the Demand for Public Goods and the Theory of Income Redistribution", Public Choice, Vol.36 , No.2, 1981, PP.337-344.
18. Musgrave, Richard A., "Pareto Optimal Redistribution: Comment",American Economic Review, Vol.60, December 1970, PP.991-993.
19. Orr, Larry L., "Income Transfers as a Public Goods: An Application to AFDC", American Economic Review, Vol.66, June 1976 ,PP.359-371.
20. Pasour, E. C., Jr., "Pareto Optimality as a Guide to Income Redistribution", Public Choice, Vol.36, No.1, 1981, PP.75-87.
21. Reece, William s., "Charitable Contributions: New Evidence on Household Behavior", American Economic Review, Vol.69,March 1979, PP.142-151.
22. Schwartz, Robert A., "Personal Philanthropy Contributions",Journal of Poltical Economy, Vol..24, 1974, PP.1264-1291.
23. Sudgen, Robert, "On the Economics of Philanthropy", Economic Journal, Vol.92, June 1982, PP.341-350.
24. Surrey, Stanley s., Pathways to Tax Reform: The Concept of Tax Expenditures, Harvard University Press, 1973.
25. Taussig, Michael K., "Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions", National Tax Journal, Vol.XX, No.1, March 1967, PP.1-19.
26. Thurow, lester C., "The Income Distribution as a Pure Public Goods", Quarterly Journal of Economics, Vol.86, May 1971,PP.327-336.
27. Tseng , Chu-Wei, "Nash Conjectures, utility Interdependence and Voluntary Givings", May 1986 Accepted by Public Choice,for publication.
28.Warr, Peter G., "Pareto Optimal Redistribution and Private Charity", Journal of Public Eeonomids, Vol.19, October 1982,PP.131-138.
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/#B2002006620
資料類型 thesis
dc.contributor.advisor 徐偉初zh_TW
dc.contributor.author (Authors) 宋秀玲zh_TW
dc.creator (作者) 宋秀玲zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 14:16:29 (UTC+8)-
dc.date.available 5-May-2016 14:16:29 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 14:16:29 (UTC+8)-
dc.identifier (Other Identifiers) B2002006620en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91307-
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………1
第一節 研究動機與目的………1
第二節 研究架構………2
第三節 研究範圍與限制………4
第二章 所得重分配公共財理論之探討………5
第一節 所得重分配公共財理論………6
第二節 對所得重分配公共財理論的綜合批評………21
第三章 稅式支出與直接支出福利成本之比較………49
第一節 Martin Feldstein模型之介紹與闡述………50
第二節 模型之修正──所得減除法………68
第四章 稅式支出誘因效果之探討………93
第一節 稅式支出誘因效果之理論基礎………93
第二節 稅式支出誘因效果之實證回顧………96
第三節 我國之實證估計………104
第五章 結論與建議………117
參考書目………122		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006620en_US
dc.title (題名) 稅式支出與直接支出效果之比較 : 所得重分配之探討zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部份:
(一)李金桐、吳家思合譯，租稅經濟論叢，台北:財政部財稅人員訓練所，民國七十三年六月。
(二)林華德著，財政理論與政策，台北:東華書局，民國七十年一月。
(三)陳曉玫著，個人所得稅列舉扣除額及標準扣除額之研究，台北:政治大學財政研究所碩士論文，民國七十四年六月。
(四)劉永憲著，財政學原理，台北:凱崙出版社，民國七十二年八月三版。
(五)財政部財稅資料處理及考核中心年報，民國七十一年至七十三年。

二、英文部份:
1. Abrams , Burton A. and Schitz, Mark D., "The `Growding-out` Effect of Govermment Transfers on Private Charitable Contributions",Public Choice, Vol.03, 1978, PP.28-40.
2. Atkinson, A. B., "The Income Tax Treatment of Charitable Contributions" in Ronald, Grieson, ed. Public Urban Economics:Essays in Honor of William S. Vickrey (Health 1976), PP.13-27.
3. Becker, Gary s., "A Theory of Social Interactions", Journal of Political Economy, Vol.82, No.60, 1974, PP.1063-1093.
4. Boadway , Robin W., Public Sector Economics, Winthrop Publishers , Inc., 1979.
5. Browning, Jacquelene M., "Estimating the Welfare Cost of Tax Preference", Public Finance Quarterly , Vol.7, No.2, April 1979,pp. 199-219.
6. Feigenbawn, Susan, "The Case of Income Redistribution: A Theory of Government and Private Provision of Collective Goods",Public Finance Quarterly, Vol.8, No.1. January 1980, pp.3-22.
7. Feldstein, Martin, "A Contribution to the Theory of Tax Expenditures:The Case of Charitable Contributions" in The Economics of Taxation, Edited by Aaron, Henry J. and Boskin, Michael J., The Brookings Institution Press, PP.99-122.
8 .────, "The Income Tax and Charitable Contributions:Part I- Aggregate and Distributional Effects", National Tax Journal, Vol.28, 1975, PP.81-100.
9. ──── and Boskin, Michael J., "Effects of the Charitable Deduction on Contributions by Low Income and Middle Income Households: Evidence from the National Survey of Philanthropy",The Review of Economics and Statistics, Vol.29, August
1977, PP.351-354.
10. ──── and Clotfelter, Charles; "Tax Incentives and Charitable Contributions in the United States a microeconomic analysis", Journal of Public Economics, Vol.5, No.1, January 1976, PP.1-26.
11. ──── and Taylor, Amy, "The Income Tax and Chari table Contributions", Econor.1etrica, Vol.44, No.6, November 1976, PP. 1201-1223.
12. von Furstenburg , George M. and Mueller, Dem1is D., "The Pareto Optir.ml Approach to Income Redistribution: A Fiscal Application",American Economic Review, Vol.61, September 1971, PP. 628-637.
13. Goldfarb,Robert S, "Pareto Optimal Redistribution: Comment",American Economic Review, Vol.60, December 1970, PP.994-996.
14. Hochman, Harold H. and Rodgers, James D., "Pareto Optimal Redistribution", American Economic Review, Vol.59, September 1969, PP.542-557.
15. ─────────────────, "Pareto Optimal Redistribution:Reply" , American Economic Review Vol.60, December 1970, PP.997-1002.
16. ─────────────────, "The Pareto Optimal Tax Treatment of Charitable Contributions", National Tax Journal,Vol.30, No.1, March 1977, PP.1-18.
17. Mckenzie, Richard B., "The Construction of the Demand for Public Goods and the Theory of Income Redistribution", Public Choice, Vol.36 , No.2, 1981, PP.337-344.
18. Musgrave, Richard A., "Pareto Optimal Redistribution: Comment",American Economic Review, Vol.60, December 1970, PP.991-993.
19. Orr, Larry L., "Income Transfers as a Public Goods: An Application to AFDC", American Economic Review, Vol.66, June 1976 ,PP.359-371.
20. Pasour, E. C., Jr., "Pareto Optimality as a Guide to Income Redistribution", Public Choice, Vol.36, No.1, 1981, PP.75-87.
21. Reece, William s., "Charitable Contributions: New Evidence on Household Behavior", American Economic Review, Vol.69,March 1979, PP.142-151.
22. Schwartz, Robert A., "Personal Philanthropy Contributions",Journal of Poltical Economy, Vol..24, 1974, PP.1264-1291.
23. Sudgen, Robert, "On the Economics of Philanthropy", Economic Journal, Vol.92, June 1982, PP.341-350.
24. Surrey, Stanley s., Pathways to Tax Reform: The Concept of Tax Expenditures, Harvard University Press, 1973.
25. Taussig, Michael K., "Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions", National Tax Journal, Vol.XX, No.1, March 1967, PP.1-19.
26. Thurow, lester C., "The Income Distribution as a Pure Public Goods", Quarterly Journal of Economics, Vol.86, May 1971,PP.327-336.
27. Tseng , Chu-Wei, "Nash Conjectures, utility Interdependence and Voluntary Givings", May 1986 Accepted by Public Choice,for publication.
28.Warr, Peter G., "Pareto Optimal Redistribution and Private Charity", Journal of Public Eeonomids, Vol.19, October 1982,PP.131-138.		zh_TW