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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | Feldstein, M.(1975)。The Income Tax and Charitable Contributions: Part I--Aggregate and Distributional Effects。National Tax Journal,28(1),81-100。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
3. | 吳世英(20030500)。租稅制度與個人捐贈行為。財稅研究,35(3),1-15。 延伸查詢![new window](/gs32/images/newin.png) |
4. | 張隆宏(20030700)。臺灣個人捐贈行為及其所得稅誘因效果。財稅研究,35(4),108-120。 延伸查詢![new window](/gs32/images/newin.png) |
5. | 陳立(2003)。談捐地節稅。稅務法令半月刊,26(6),5-6。 延伸查詢![new window](/gs32/images/newin.png) |
6. | 曹馨方(2003)。利用公共設施保留地節稅可行嗎?。稅務法令半月刊,26(13),26-28。 延伸查詢![new window](/gs32/images/newin.png) |
7. | Break, George F.(1985)。The Tax Expenditure Budget--the Need For A Fuller Accounting。Nation Tax Journal,38(3),261-265。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Pogue, Thomas F.(1974)。Deductions vs. Credits: A Comment。National Tax Journal,27(4),659-662。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Sunley, Emil M.(1977)。The Choice Between Deductions And Credits。National Tax Journal,30(3),243-247。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Ruggles, Patrica、O'Higgins, Machael(1985)。The Distribution Of Public Expenditure Among Households In The United States。Review of Income Wealth,27(2),137-164。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Feldstein, M.、Taylor, A.(1976)。The Income Tax and Charitable Contributions。Econometrica,44(6),1201-1222。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Kakwani, N. C.(1977)。Measurement of Tax Progressivity: An International Comparison。Economic Journal,87(345),71-80。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |