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題名 支出稅制之研究 作者 郭淑慧 貢獻者 張慶輝
郭淑慧日期 1986 上傳時間 12-五月-2016 13:44:00 (UTC+8) 摘要 摘要 參考文獻 參考文獻一、中文部份1.王建?著，租稅法，台北:文笙書局，民國七十二年八版。2. N. Kaldor，消費支出稅(An Expenditure Tax:1955),夏道平譯，台北:財政部財稅人員訓練所編印，民國六十一年版。3.郭文豔譯，「論支出稅的實施性」，財稅研究，第14卷第2期，民國七十一年三月，頁42~48。4.稅務旬刊，「美國消費稅發展之新方向」，稅務旬刊第1139期，頁12~14。5.魏建言著，消費稅論，台中，民國五十八年。二、英文部份1. Aaron, Henry. "What Is a Comprehensive Tax Base Anyway? National Tax Journal. Vol. 22, No.4, P. 543- 549.2.────── and Galper, Harvey. "A Tax on Comsumption, Gifts,and Bequest and Other Strategies for Reform." Pechman, Joseph A. ed. Options for Tax Reform (Washington D.C. : The Brookings Institution, 1984, below quoted as Brookings 1984. ).3. American Bar Association, Section of Taxation. "Complexity and the Personal Consumption Tax," Tax Lawyer, Vol. 35, No. 2.4. Andrews, William D. "A Consumption-Type or Cash Flow Personal Income Tax," Harvard Law Review, Vol. 87, P. 1113-1188.5. ──────. "A Supplemental Personal Expenditure Tax." Pechman,Joseph A. ed. What Should Be Taxed: Income or Expenditure?(Washington D.C.: The Brookings Institution, 1980, below quoted as Brookings 1980).6. Bradford, David F. "The Case for a personal Consumption Tax."Brookings 1980.7. ──────. "The Possibilities for an Expenditure Tax." National Tax Journal, Vol. 35, No.3, P. 243- 251.8. Frank, Max. "Toward the Adoption of a Progressive Personal Expenditure Tax? A General Outlook." Public Finance, Vol. 38, No. 2,P. 185- 201.9. Goode, Richiard. "The Economic Definition of Income." Peclm1an,Joseph A. ed. Comprehensive income Taxation (Washington D.C.: The Brookings Institution, 1977).10. ────── . "Lessons from Seven Decades of Income Taxation."Brookings 1984.11. ────── . "The Superiority of the Income Tax." Brookings 1980.12. Graetz, Michael J. "Can the Income Tax continue to Be the Major Revenue Source?" Brookings 1984.13. ────── ."Expenditure Tax Design." Brookings 1984.14. ────── ."Implementing A Progressive Consumption Tax."Harvard Law Review, Vol. 92, No.8, (June 1979), P. 1575- 1627.15. Gunn, Alan. "The Case for an Income Tax." The University of Chicago Law Review, Vol. 46 (1979), P. 370- 400.16. Henderson, Gordon D. "Alternatives to the Income Tax." Brookings 1984.17. Kelley, Patrick L. "Is an Expenditure Tax Feasible?." National Tax Journal, Vol. 23, No.3, (September 1970), P. 237- 253.18. Mieszkowski, Peter. "The Advisability and Feasibility of an Expenditure Tax System." Aaron, H. J. and Boskin, M. J. ed. The Economic of Taxation (Washington D.C.: The Brookings Institution, 1980).19. ────── . The Cash Flow Version of An Expenditure Tax. Office of Tax Analysis. OTA Paper 26 (May 1977).20. Minarik, Jospeh J. "Conference Discussion." Brookings 1980.21. ────── . "The Future of the Individual Income Tax." National Tax Journal, Vol. 35, No. 3, P. 231-241.22. Peacock, Alan. "Do we Need to Reform Direct Tax?" Lloyds Bank Review (July 1978).23. Poole, Kenyon E. "Problems of Administration and Equity under a Spendings Tax." The American Economic Review (March 1943).24. Shachar, Avishai. "From Income to Consumption Tax Criteria for Rules of Transition." Harvard Law Review,Vol. 97, P. 1581 - 1609.25. Sliter, Richard E. "Administrative Aspects of Expenditure Taxation."Musgrave, R.A. Broad- Based Taxes (Baltimore and London: The Johns Johns Kopkins University Press, 1973).26. Thimmaiah, G. "The New Itnernational Debate on Expenditure Tax:An Assessment." 1981 International Bureau of Fiscal Documentation,P. 498- 507.27. U.S. Treasury. Blueprints for Basic Tax Reform. Washington D.C. U.S. G.P.O. January 1977.28. Warren, Alvin C., Jr. "Fairness and A Consumption- Type or Cash Flow Personal Income Tax." Harvard Law Review, Vol. 88, P. 931-958. 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/#G91NCCU6882012 資料類型 thesis dc.contributor.advisor 張慶輝 zh_TW dc.contributor.author (作者) 郭淑慧 zh_TW dc.creator (作者) 郭淑慧 zh_TW dc.date (日期) 1986 en_US dc.date.accessioned 12-五月-2016 13:44:00 (UTC+8) - dc.date.available 12-五月-2016 13:44:00 (UTC+8) - dc.date.issued (上傳時間) 12-五月-2016 13:44:00 (UTC+8) - dc.identifier (其他 識別碼) G91NCCU6882012 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96577 - 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.abstract (摘要) 摘要 zh_TW dc.description.tableofcontents 目錄第一章 導論………1第二章 支出稅概述………5第一節 支出稅之源起及發展………5第二節 支出稅之意義及標準計稅法………6 壹、支出稅之意義………6 貳、支出稅之標準計稅法………8第三節 支出稅之可行性………12 壹、稅務行政簡便之標準………13 貳、所得稅之稅務難題………13 參、支出稅之可行性………15第四節 支出稅對所得稅改革之啟示………17 壹、現行所得稅之缺失………17 貳、現行所得稅改革之方向………19第三章 支出稅之課稅理論………23第一節 支出稅之變通計稅法………23 壹、計徵支出稅之預付法與遲付法………23 貳、支出稅稅負之跨期間平均效果………27 參、預付法、遲付法自由選用之限制因素………29 肆、預付法、遲付法在稅制中之地位………31第二節 支出稅之公平性………32 壹、受益稅………33 貳、納稅能力說………34 參、遺產、贈與財產及納稅能力………37第三節 支出稅之經濟效率………38第四章 支出稅之芻議………45第一節 支出稅之課稅單位及稅率基礎………45 壹、課稅單位………45 貳、稅率基礎………46第二節 各項收支之租稅處理………48 壹、一般所得………48 貳、投資性收支項目………49 參、消費性收支項目………52 肆、無償移轉項目………61第五章 稅制之協調與轉換………67第一節 公司稅及淨值稅之地位………67 壹、公司稅………67 貳、淨值稅………70第二節 國際租稅協調………70 壹、支出稅之管轄基礎………71 貳、國際重覆課稅問題………72 參、移民問題………73第三節 稅制之轉換………74 壹、稅制轉換問題………74 貳、稅制轉換措施………76 參、補充型支出稅………79第六章 結論………83 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCU6882012 en_US dc.title (題名) 支出稅制之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考文獻一、中文部份1.王建?著，租稅法，台北:文笙書局，民國七十二年八版。2. N. Kaldor，消費支出稅(An Expenditure Tax:1955),夏道平譯，台北:財政部財稅人員訓練所編印，民國六十一年版。3.郭文豔譯，「論支出稅的實施性」，財稅研究，第14卷第2期，民國七十一年三月，頁42~48。4.稅務旬刊，「美國消費稅發展之新方向」，稅務旬刊第1139期，頁12~14。5.魏建言著，消費稅論，台中，民國五十八年。二、英文部份1. Aaron, Henry. "What Is a Comprehensive Tax Base Anyway? National Tax Journal. Vol. 22, No.4, P. 543- 549.2.────── and Galper, Harvey. "A Tax on Comsumption, Gifts,and Bequest and Other Strategies for Reform." Pechman, Joseph A. ed. Options for Tax Reform (Washington D.C. : The Brookings Institution, 1984, below quoted as Brookings 1984. ).3. American Bar Association, Section of Taxation. "Complexity and the Personal Consumption Tax," Tax Lawyer, Vol. 35, No. 2.4. Andrews, William D. "A Consumption-Type or Cash Flow Personal Income Tax," Harvard Law Review, Vol. 87, P. 1113-1188.5. ──────. "A Supplemental Personal Expenditure Tax." Pechman,Joseph A. ed. What Should Be Taxed: Income or Expenditure?(Washington D.C.: The Brookings Institution, 1980, below quoted as Brookings 1980).6. Bradford, David F. "The Case for a personal Consumption Tax."Brookings 1980.7. ──────. "The Possibilities for an Expenditure Tax." National Tax Journal, Vol. 35, No.3, P. 243- 251.8. Frank, Max. "Toward the Adoption of a Progressive Personal Expenditure Tax? A General Outlook." Public Finance, Vol. 38, No. 2,P. 185- 201.9. Goode, Richiard. "The Economic Definition of Income." Peclm1an,Joseph A. ed. Comprehensive income Taxation (Washington D.C.: The Brookings Institution, 1977).10. ────── . "Lessons from Seven Decades of Income Taxation."Brookings 1984.11. ────── . "The Superiority of the Income Tax." Brookings 1980.12. Graetz, Michael J. "Can the Income Tax continue to Be the Major Revenue Source?" Brookings 1984.13. ────── ."Expenditure Tax Design." Brookings 1984.14. ────── ."Implementing A Progressive Consumption Tax."Harvard Law Review, Vol. 92, No.8, (June 1979), P. 1575- 1627.15. Gunn, Alan. "The Case for an Income Tax." The University of Chicago Law Review, Vol. 46 (1979), P. 370- 400.16. Henderson, Gordon D. "Alternatives to the Income Tax." Brookings 1984.17. Kelley, Patrick L. "Is an Expenditure Tax Feasible?." National Tax Journal, Vol. 23, No.3, (September 1970), P. 237- 253.18. Mieszkowski, Peter. "The Advisability and Feasibility of an Expenditure Tax System." Aaron, H. J. and Boskin, M. J. ed. The Economic of Taxation (Washington D.C.: The Brookings Institution, 1980).19. ────── . The Cash Flow Version of An Expenditure Tax. Office of Tax Analysis. OTA Paper 26 (May 1977).20. Minarik, Jospeh J. "Conference Discussion." Brookings 1980.21. ────── . "The Future of the Individual Income Tax." National Tax Journal, Vol. 35, No. 3, P. 231-241.22. Peacock, Alan. "Do we Need to Reform Direct Tax?" Lloyds Bank Review (July 1978).23. Poole, Kenyon E. "Problems of Administration and Equity under a Spendings Tax." The American Economic Review (March 1943).24. Shachar, Avishai. "From Income to Consumption Tax Criteria for Rules of Transition." Harvard Law Review,Vol. 97, P. 1581 - 1609.25. Sliter, Richard E. "Administrative Aspects of Expenditure Taxation."Musgrave, R.A. Broad- Based Taxes (Baltimore and London: The Johns Johns Kopkins University Press, 1973).26. Thimmaiah, G. "The New Itnernational Debate on Expenditure Tax:An Assessment." 1981 International Bureau of Fiscal Documentation,P. 498- 507.27. U.S. Treasury. Blueprints for Basic Tax Reform. Washington D.C. U.S. G.P.O. January 1977.28. Warren, Alvin C., Jr. "Fairness and A Consumption- Type or Cash Flow Personal Income Tax." Harvard Law Review, Vol. 88, P. 931-958. zh_TW
