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題名:臺灣綜合所得稅之公平性分析
書刊名:財稅研究
作者:張隆宏 引用關係
出版日期:2004
卷期:36:1
頁次:頁44-58
主題關鍵詞:綜合所得稅臺灣
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:2
期刊論文
1.Atkinson, Anthony B.(1970)。On the Measurement of Inequality。Journal of Economic Theory,2(3),244-263。  new window
2.Cowell, F. A.(1980)。Generalized Entropy and the Measurement of Distribution Change。European Economic Review,13,147-159。  new window
3.Cowell, F. A.(1985)。Measures of Distribution Change, An Axiomatic Approach。Review of Economic Studies,52,135-151。  new window
4.Decoster, André、Schokkaert, Eric、Van Camp, Guy(1997)。Is Redistribution Through Indirect Taxes Equitable?。European Economic Review,41,599-608。  new window
5.Duclos, Jean-Yves(1995)。Assessing the Performance of an Income Tax。Bulletin of Economic Research,47,115-127。  new window
6.Hemming, Richard、Keen, Michael J.(1983)。Single Crossing Condition in Comparisons of Tax Progressivity。Journal of Public Economics,20,373-380。  new window
7.Jenkins, Stephen P.(1988)。Empirical Measurement of Horizontal Inequity。Journal of Public Economics,37,305-329。  new window
8.Kakwani, Nanak C.、Lambert, Peter J.(1999)。Measuring Income Tax Discrimination。The Review of Economic and Statistics,81,27-31。  new window
9.Kaplow, Louis(1998)。Accuracy, Complexity, and The Income Tax。The Journal of Law, Economics, & Organization,14,61-83。  new window
10.Aronson, J. Richard、Johnson, Paul、Lambert, Peter J.(1994)。Redistributive effect and unequal income tax treatment。Economic Journal,104(423),262-270。  new window
11.Buhmann, Brigitte、Rainwater, Lee、Schmaus, Guenther、Smeeding, Timothy M.(1988)。Equivalence Scales, Well-Being, Inequality, And Poverty: Sensitivity Estimates Across Ten Countries Using The Luxembourg Income Study (LIS) Database。Review of Income & Wealth,34(2),115-142。  new window
12.Plotnick, Robert(1981)。A measure of horizontal inequity。The Review of Economics and Statistics,63(2),283-288。  new window
圖書
1.Rosen, Harvey S.(1995)。Public Finance。Richard D. Irwin。  new window
2.Musgrave, Richard A.、Musgrave, Peggy B.(1989)。Public Finance in Theory and Practice。New York:McGraw-Hill Book Co.。  new window
圖書論文
1.Atkinson, Anthony B.(1980)。Horizontal Equity and the Distribution of the Tax Burden。The Economics of Taxation。Washington, D. C.:The Brookings Institution。  new window
2.Berliant, M. C.、Strauss, R. C.(1985)。The Horizontal and Vertical Equity Characteristics of The Federal Individual Income Tax, 1966-1977。Horizontal Equity, Uncertainty, and Economic Well-being。  new window
 
 
 
 
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