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題名:臺灣慈善捐贈的租稅誘因分析
書刊名:經濟論文叢刊
作者:吳文傑 引用關係
作者(外文):Wu, Wen-chieh
出版日期:2005
卷期:33:1
頁次:頁97-111
主題關鍵詞:慈善捐贈租稅誘因所得彈性價格彈性Charitable contributionTaxation incentivesIncome elasticityPrice elasticity
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(2) 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:2
  • 共同引用共同引用:0
  • 點閱點閱:48
期刊論文
1.Randolph, William C.(1995)。Dynamic income, progressive taxes, and the timing of charitable contributions。Journal of Political Economy,103(4),709-738。  new window
2.Schiff, J.(1985)。Does Government Spending Crowd Out Charitable Contributions?。National Tax Journal,38(4),535-546。  new window
3.Reece, W. S.(1979)。Charitable Contributions: New Evidence on Household Behavior。American Economic Review,69(1),142-151。  new window
4.Feldstein, Martin、Clotfelter, Charles T.(1976)。Tax Incentives and Charitable Contributions in the United States: A Microeconometric Analysis。Journal of Public Economics,5(1/2),1-26。  new window
5.Auten, G.、Sieg, H.、Clotfelter, C.(2002)。Charitable giving, income and taxes: an analysis of panel data。The American Economic Review,92(1),371-382。  new window
6.Barrett, K.、McGuirk, A.、Steinberg, R.(1997)。Further evidence on the dynamic impact of taxes on charitable giving。National Tax Journal,50(2),312-334。  new window
7.Boskin, M.、Feldstein, M.(1978)。Effect 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,59,351-354。  new window
8.Broman, A.(1989)。Statutory tax rate reform and charitable contributions evidence form a recent period of reform。Journal of American Taxation Association,10(2),7-20。  new window
9.Brown, E.(1987)。Tax incentives and charitable giving: evidence from new survey data。Public Finance Quarterly,15,386-396。  new window
10.Choe, Y. S.、Jeong, J.(1993)。Charitable contributions by low- and middle-income taxpayers: further evidence with a new method。National Tax Journal,46(1),33-39。  new window
11.Feenberg, D.(1987)。Are tax pride models really identified? The case of charitable giving。National Tax Journal,40(4),629-633。  new window
12.Feldstein, M.(1975)。The income tax and charitable contributions: part 1-- aggregate and distributional effects。National Tax Journal,28(1),81-100。  new window
13.Feldstein, M.(1975)。The income tax and charitable contributions: part 2 - the impact on religious, educational and other organizations。National Tax Journal,28,209-226。  new window
14.Feldstein, M.、Taylor, A.(1976)。The Income Tax and Charitable Contributions。Econometrica,44(6),1201-1222。  new window
15.Reece, W. S.、Zieschang, K. D.(1985)。Consistent Estimation of the Impact of Tax Deductibility on the Level of Charitable Contributions。Econometrica,53(2),271-293。  new window
16.Ricketts, R.、Westfall, P.(1993)。New evidence on the price elasticity of charitable contributions。Journal of the American Taxation Association,15(2),1-25。  new window
17.Scheartz, R. A.(1970)。Personal philanthropic contributions。Journal of Public Economics,78(6),1264-1291。  new window
18.Taussig, M. K.(1967)。Economic aspects of the personal income tax treatment of charitable contributions。National Tax Journal,20(1),1-19。  new window
19.Tiehen, L.(2001)。Tax policy and charitable contributions of money。National Tax Journal,54(4),707-723。  new window
圖書
1.張隆宏(2001)。臺灣地區綜合所得稅之實證研究。臺灣地區綜合所得稅之實證研究。沒有紀錄。  延伸查詢new window
2.朱紀燕(2003)。臺灣地區個人捐贈的所得稅誘因之實證分析。臺灣地區個人捐贈的所得稅誘因之實證分析。沒有紀錄。  延伸查詢new window
3.Clotfelter, Charles T.(1985)。Federal Tax Policy and Charitable Giving。University of Chicago Press。  new window
 
 
 
 
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