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題名 誘導性所得稅率制定之研究 作者 盛偉德 貢獻者 劉維琪
盛偉德日期 1985 上傳時間 9-Nov-2016 17:13:04 (UTC+8) 摘要 序言 壹目錄 叁第一章 導論1第一節 研究動機1第二節 研究目的4第三節 本文結構5第二章 八○年代租稅改革思潮--減稅7第一節 拉佛爾曲綫（Laffer curve）的假說8第二節 減稅的誘導效果12一、租稅規避13二、租稅逃漏20第二節 減稅後的稅基反應23第三章 最適稅率結構36第一節 C.V. Brown之最適稅率結構37第二節 資訊不對稱下之最適稅率結構42一、Pareto模式43二、圖形分析48第四章 誘導性所得稅模型之設立與求解58第一節 模式的設立59第二節 模式的求解63第三節 模式之解後分析69第五章 結論與未來研究方向77第一節 結論77第二節 未來研究方向78參考文獻82 參考文獻 中文部份：1.于明宜著，「供給面經濟學的租稅政革」，台北市銀月刊，第十三卷第十一期，民國七十一年十一月廿五日。2.林華德著，財政理論與政策，台北：東華書局，民國六十八年三版。 3.施富士著，最適所得稅稅率研究，國立政治大學財政研究所碩士論文，民國六十八年。 4.詹珍禎著，高階主管誘因契約之建立與管理上之應用，國立中山大學企業管理研究所碩士論文，民國七十三年。 5.歐陽勛著，經濟學原理，台北：三民書局，民國七十一年初版。6.羅仙法著，最適薪資所得稅之研究，國立政治大學經濟研究所碩士論文，民國七十三年。7.蘇華山著，「供給面經濟學與雷根的經濟政策」，台北市銀月刊，第十二卷第八期，民國七十年八月廿五日。譯作：1.佐滕進著，陳攀雲譯，現代稅制論，台北；財稅人員訓練所編印，民國六十五年一版。2.趙揚清等合譯．美國「公平、簡化與經濟成長租稅改革」方案，台北：財政部稅制會編印，民國七十四年二月。3. A. Smith (An Inquiry into the Nature and Causes of the Wealth of Nations﹐ Methuen & Co. London, 3ed , 1922 )，張漢裕譯，國富論，台北：台灣銀行經濟研究室編印，民國六十三年四月再版。4. J. Greenwald , (“Playing Tax Games”, TIME ,April 1982) ，黃春生譯，「美國逃稅大競賽」，財稅研究，第十四卷第三期，民國七十年五月。5. J. C. Winfrey (Public Finance: Public Choices and The Public Economy , 1974 )，李金桐譯，現代財政理論，台北：台灣銀行經濟研究室編印，民國六十七年一版。英文部分:1. A. B. Atkinson & J. E. Stiglitz, Lecture on Public Economics, 1980.2. Brddford, D.F. & Rosen, H. S., “The Optimal Taxation of Commodities and Income”, American Economic Review 66 (May 1976), pp. 94-101.3. Brown, C.V., Taxation and Incentive to Work, 2nd, Oxford University Press, 1983.4. Brown, C.V. & Jackson, P.M., Public Sector Economics, 2nd edn., Oxford University Press, 1982.5. Champsaur, P. & Laroque, G., “A Note on Incentives in Large Economics”, Review of Economic Studies 49 (1982), pp. 627-635.6. Chatterjee, K., “Incentive Compatibility in Bargaining under Uncertainty”, Quarterly Journal of Economics 67 (Nov. 1982), pp. 717-726.7. d’ Asprement, C. & G’erard-Vart, L., “Incentives and Incomplete Information”, Journal of Public Economics 11 (1979), pp. 25-45.8. Dasgupta, P., Hammond, P. & Maskin, E., “The Implementation of Social Choice Rules: Some General Results on Incentive Compatibility”, Review of Economic Studies 46 (1979), pp. 185-216.9. Dunn, L. F,, “Measurement of Interal Income-Leisure Tradeoffs”, Quarterly Journal of Economics 93 (Aug. 1979), pp. 373-393.10. Fieldstein, M., “On The Optimal Progressivity of The Income Tax”, Journal of Public Economics 2 (1973), pp. 357-376.11. _________ , “On The Theory of Tax Reform”, Journal of Public Economics 6 (1976), pp. 77-104.12. Gilder, G., Wealth and Poverty, 1981.13. Groves, T. & Ledyard, J., “Optimal Allocation of Public Goods: A Solution to The “Free Rider” Problem”, Econometrica 45 (May 1977), pp. 783-809.14. Gwartney, J.D. & Stroup, R. L., “The Effects of Income Tax Rate Changes”, Economic Impact (April 1982), pp. 60-65.15. Hart, O. D., “Optimal Labour Contracts under Asymmetric Imformation: An Introduction”, Review of Economic Studies (1983), pp. 3-35.16. Hemming, R., “Income Tax Progressivity and Labour Supply”, Journal of Public Economics 14 (1980), pp. 95-100.17. Jovanovic, B., “Favorable Selection with Asymmetric Information”, Quarterly Journal of Economics 47 (Aug. 1982), pp. 535-539.18. J. Luis Guasch and Joel Sobel, “Product Solection, Market Structure and Heterogeneity of Quality Valuations”, University of California, San Diego, Discussion paper 79-34 (Oct. 1979).19. Mirrlees, J. A., “An Exploration in the Theory of Optimum Income Taxation”, Review of Economic Studies (1971), pp. 175-208.20. Roberts, J., “The Incentives for Correct Revelation of Preferences and The Number of Consumer”, Journal of Public Economics 6 (1976), pp. 359-374.21. Romer, T., “On The Progressivity of The Utilitarian Income Tax”, Public Finance 31 (1976), pp. 414-426.22. Rudin, W., Principles of Mathematical Analysis, 3rd edn., 1978.23. Sadka, E., “On Income Distribution, Incentive Effects and Optimal Income Taxation”, Review of Economic Studies (1975), pp. 261-267.24. Sheshinski, E., “The Optimal Linear Income Tax”, Review of Economics Studies 39 (1972), pp. 297-302.25. Salop, J. & Salop, S., “Self-Selection & Turnover in The Labor Market”, Quarterly Journal of Economics (1976), pp. 619-627.26. Seade, J., “On the Sign of the Optimum Marginal Income Tax”, Review of Economic Studies 49 (1982), pp. 637-643.27. Seade, J. K., “On the Shape of Optimal Tax Schedules”, Journal of Public Economics 7 (1977), pp. 203-235.28. Srinivasan, T. N., “Tax Evasion: A Model”, Journal of Public Economics 2 (1973), pp. 339-346.29. Stiglitz, J. E., “Monopoly, Non-liner Pricing and Imperfect Information: The Insurance Market”, Review of Economic Studies (Oct. 1977), pp. 407-430.30. ___________ , “Self-Selection and Pareto Efficient Taxation”, Journal of Public Economics 17 (1982), pp. 213-240.31. __________ , “Utilitarianism and Horizontal Equity”, Journal of Public Economics 18 (1982), pp. 1-33.32. Stiglitz, J.E. & Rothschild, M., “Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information”, Quarterly Journal of Economics (1977), pp. 629-649.33. Sandom, A., “Income Tax Evasion, Labor Supply, and The Equity-Efficiency Trade off”, Journal of Public Economics 16 (Dec. 1981), pp. 265-288.34. Weiss, L., “The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax”, Journal of Political Economy 84 (1976), pp. 1343-1352.35. Wales, T.J. & Woodland, A.D., “Labour Supply and Progressive Taxes.” Review of. Economics Studies 46 (1979), pp. 83-95.36. Varian, H.R., Microeconomic Analysis, University of Michigan, 1978, 台北：雙葉書局翻印，民國六十七年初版。 關聯 國立政治大學
財政研究所
碩士
73資料類型 thesis dc.contributor.advisor 劉維琪 dc.contributor.author (Authors) 盛偉德 dc.creator (作者) 盛偉德 zh_TW dc.date (日期) 1985 dc.date.accessioned 9-Nov-2016 17:13:04 (UTC+8) - dc.date.available 9-Nov-2016 17:13:04 (UTC+8) - dc.date.issued (上傳時間) 9-Nov-2016 17:13:04 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103657 - dc.description.abstract (摘要) 序言 壹目錄 叁第一章 導論1第一節 研究動機1第二節 研究目的4第三節 本文結構5第二章 八○年代租稅改革思潮--減稅7第一節 拉佛爾曲綫（Laffer curve）的假說8第二節 減稅的誘導效果12一、租稅規避13二、租稅逃漏20第二節 減稅後的稅基反應23第三章 最適稅率結構36第一節 C.V. Brown之最適稅率結構37第二節 資訊不對稱下之最適稅率結構42一、Pareto模式43二、圖形分析48第四章 誘導性所得稅模型之設立與求解58第一節 模式的設立59第二節 模式的求解63第三節 模式之解後分析69第五章 結論與未來研究方向77第一節 結論77第二節 未來研究方向78參考文獻82 dc.format.extent 115 bytes - dc.format.mimetype text/html - dc.relation (關聯) 國立政治大學 dc.relation (關聯) 財政研究所 dc.relation (關聯) 碩士 dc.relation (關聯) 73 dc.title (題名) 誘導性所得稅率制定之研究 zh_TW dc.type (資料類型) thesis dc.relation.reference (參考文獻) 中文部份：1.于明宜著，「供給面經濟學的租稅政革」，台北市銀月刊，第十三卷第十一期，民國七十一年十一月廿五日。2.林華德著，財政理論與政策，台北：東華書局，民國六十八年三版。 3.施富士著，最適所得稅稅率研究，國立政治大學財政研究所碩士論文，民國六十八年。 4.詹珍禎著，高階主管誘因契約之建立與管理上之應用，國立中山大學企業管理研究所碩士論文，民國七十三年。 5.歐陽勛著，經濟學原理，台北：三民書局，民國七十一年初版。6.羅仙法著，最適薪資所得稅之研究，國立政治大學經濟研究所碩士論文，民國七十三年。7.蘇華山著，「供給面經濟學與雷根的經濟政策」，台北市銀月刊，第十二卷第八期，民國七十年八月廿五日。譯作：1.佐滕進著，陳攀雲譯，現代稅制論，台北；財稅人員訓練所編印，民國六十五年一版。2.趙揚清等合譯．美國「公平、簡化與經濟成長租稅改革」方案，台北：財政部稅制會編印，民國七十四年二月。3. A. Smith (An Inquiry into the Nature and Causes of the Wealth of Nations﹐ Methuen & Co. London, 3ed , 1922 )，張漢裕譯，國富論，台北：台灣銀行經濟研究室編印，民國六十三年四月再版。4. J. Greenwald , (“Playing Tax Games”, TIME ,April 1982) ，黃春生譯，「美國逃稅大競賽」，財稅研究，第十四卷第三期，民國七十年五月。5. J. C. Winfrey (Public Finance: Public Choices and The Public Economy , 1974 )，李金桐譯，現代財政理論，台北：台灣銀行經濟研究室編印，民國六十七年一版。英文部分:1. A. B. Atkinson & J. E. Stiglitz, Lecture on Public Economics, 1980.2. Brddford, D.F. & Rosen, H. S., “The Optimal Taxation of Commodities and Income”, American Economic Review 66 (May 1976), pp. 94-101.3. Brown, C.V., Taxation and Incentive to Work, 2nd, Oxford University Press, 1983.4. Brown, C.V. & Jackson, P.M., Public Sector Economics, 2nd edn., Oxford University Press, 1982.5. Champsaur, P. & Laroque, G., “A Note on Incentives in Large Economics”, Review of Economic Studies 49 (1982), pp. 627-635.6. Chatterjee, K., “Incentive Compatibility in Bargaining under Uncertainty”, Quarterly Journal of Economics 67 (Nov. 1982), pp. 717-726.7. d’ Asprement, C. & G’erard-Vart, L., “Incentives and Incomplete Information”, Journal of Public Economics 11 (1979), pp. 25-45.8. Dasgupta, P., Hammond, P. & Maskin, E., “The Implementation of Social Choice Rules: Some General Results on Incentive Compatibility”, Review of Economic Studies 46 (1979), pp. 185-216.9. Dunn, L. F,, “Measurement of Interal Income-Leisure Tradeoffs”, Quarterly Journal of Economics 93 (Aug. 1979), pp. 373-393.10. Fieldstein, M., “On The Optimal Progressivity of The Income Tax”, Journal of Public Economics 2 (1973), pp. 357-376.11. _________ , “On The Theory of Tax Reform”, Journal of Public Economics 6 (1976), pp. 77-104.12. Gilder, G., Wealth and Poverty, 1981.13. Groves, T. & Ledyard, J., “Optimal Allocation of Public Goods: A Solution to The “Free Rider” Problem”, Econometrica 45 (May 1977), pp. 783-809.14. Gwartney, J.D. & Stroup, R. L., “The Effects of Income Tax Rate Changes”, Economic Impact (April 1982), pp. 60-65.15. Hart, O. D., “Optimal Labour Contracts under Asymmetric Imformation: An Introduction”, Review of Economic Studies (1983), pp. 3-35.16. Hemming, R., “Income Tax Progressivity and Labour Supply”, Journal of Public Economics 14 (1980), pp. 95-100.17. Jovanovic, B., “Favorable Selection with Asymmetric Information”, Quarterly Journal of Economics 47 (Aug. 1982), pp. 535-539.18. J. Luis Guasch and Joel Sobel, “Product Solection, Market Structure and Heterogeneity of Quality Valuations”, University of California, San Diego, Discussion paper 79-34 (Oct. 1979).19. Mirrlees, J. A., “An Exploration in the Theory of Optimum Income Taxation”, Review of Economic Studies (1971), pp. 175-208.20. Roberts, J., “The Incentives for Correct Revelation of Preferences and The Number of Consumer”, Journal of Public Economics 6 (1976), pp. 359-374.21. Romer, T., “On The Progressivity of The Utilitarian Income Tax”, Public Finance 31 (1976), pp. 414-426.22. Rudin, W., Principles of Mathematical Analysis, 3rd edn., 1978.23. Sadka, E., “On Income Distribution, Incentive Effects and Optimal Income Taxation”, Review of Economic Studies (1975), pp. 261-267.24. Sheshinski, E., “The Optimal Linear Income Tax”, Review of Economics Studies 39 (1972), pp. 297-302.25. Salop, J. & Salop, S., “Self-Selection & Turnover in The Labor Market”, Quarterly Journal of Economics (1976), pp. 619-627.26. Seade, J., “On the Sign of the Optimum Marginal Income Tax”, Review of Economic Studies 49 (1982), pp. 637-643.27. Seade, J. K., “On the Shape of Optimal Tax Schedules”, Journal of Public Economics 7 (1977), pp. 203-235.28. Srinivasan, T. N., “Tax Evasion: A Model”, Journal of Public Economics 2 (1973), pp. 339-346.29. Stiglitz, J. E., “Monopoly, Non-liner Pricing and Imperfect Information: The Insurance Market”, Review of Economic Studies (Oct. 1977), pp. 407-430.30. ___________ , “Self-Selection and Pareto Efficient Taxation”, Journal of Public Economics 17 (1982), pp. 213-240.31. __________ , “Utilitarianism and Horizontal Equity”, Journal of Public Economics 18 (1982), pp. 1-33.32. Stiglitz, J.E. & Rothschild, M., “Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information”, Quarterly Journal of Economics (1977), pp. 629-649.33. Sandom, A., “Income Tax Evasion, Labor Supply, and The Equity-Efficiency Trade off”, Journal of Public Economics 16 (Dec. 1981), pp. 265-288.34. Weiss, L., “The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax”, Journal of Political Economy 84 (1976), pp. 1343-1352.35. Wales, T.J. & Woodland, A.D., “Labour Supply and Progressive Taxes.” Review of. Economics Studies 46 (1979), pp. 83-95.36. Varian, H.R., Microeconomic Analysis, University of Michigan, 1978, 台北：雙葉書局翻印，民國六十七年初版。
