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題名:我國與OECD國家的稅制比較
書刊名:財稅研究
作者:黃耀輝 引用關係羅時萬 引用關係謝文盛 引用關係
出版日期:2007
卷期:39:2
頁次:頁85-118
主題關鍵詞:經濟合作暨發展組織租稅制度賦稅賦稅收入OECD
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(0) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:60
  • 點閱點閱:2
期刊論文
1.孫克難(19981100)。產業發展、政府介入與產升條例之歸宿。財稅研究,30(6),18-41。new window  延伸查詢new window
2.Landau, D.(1986)。Government Expenditure and Economic Growth in Developed Countries: An Empirical Study for 1960-1980。Economic Development and Cultural Change,35(1),35-75。  new window
3.Kneller, Richard、Bleaney, Michael Francis、Gemmell, Norman(1999)。Fiscal Policy and Growth: Evidence from OECD Countries。Journal of Public Economics,74(2),171-190。  new window
4.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
5.Mendoza, E. G.、Razin, A.、Tesar, L. L.(1994)。Effective Tax Rates in Macroeconomics Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption。Journal of Monetary Economics,34(3),297-323。  new window
6.Tanzi, V.、Zee, H. H.(1997)。Fiscal Policy and Long-Run Growth。IMF Staff Papers,44(2),179-209。  new window
7.Easterly, William、Rebelo, Sergio(1993)。Fiscal Policy and Economic Growth: An Empirical Investigation。Journal of Monetary Economics,32(3),417-458。  new window
8.Turnovsky, Stephen J.(1996)。Optimal Tax, Debt, and Expenditure Policies in a Growing Economy。Journal of Public Economics,60(1),21-44。  new window
9.孫克難(20000100)。賦稅制度與經濟發展--臺灣經驗的探討。財稅研究,32(1),1-34。new window  延伸查詢new window
10.Burgess, Robin、Stern, Nicholas(1993)。Taxation and Development。Journal of Economic Literature,31(2),762-830。  new window
11.Levine, R.、Renelt, S. D.(1992)。A Sensitivity Analysis of Cross-Country Growth regressions。American Economic Review,82(4),942-963。  new window
12.孫克難(20040500)。臺灣產業發展政策的回顧、展望與財政限制。財稅研究,36(3),1-34。new window  延伸查詢new window
13.許國忠(20020700)。主要國家賦稅負擔之比較--維持賦稅制度中立 建立租稅公平目標。主計月刊,559,24-35。  延伸查詢new window
14.Barro, R. J.(1979)。On the Determination of the Public Debt。Journal of Political Economy,87(4),940-947。  new window
15.Blomquist, S.(1983)。The Effect of Income Taxation on Male Labour Supply in Sweden。Journal of Public Economics,22,169-197。  new window
16.Gravelle, J. G.(1995)。The Corporate Income Tax: Economic Issues and Policy Options。National Tax,48(2),267-277。  new window
17.Hagemann, R. P.、Jones, B. R.、Montador, R. B.(1988)。Tax Reform in OECD Countries: Motives. Constraints and Practice。OECD Economic Studies,10。  new window
18.Kaplow, L.(1998)。Tax and Non-tax Distortion。Journal of Public Economics,68(2),303-306。  new window
19.Stuart, C.(1984)。Marginal Excess Burden in the US。American Economic Review,74(2),352-362。  new window
20.Tanzi, V.(1989)。The Impact of Macroeconomic Policies in the Level of Taxation and the Fiscal Balance in Developing Countries。IMF Staff Papers,36(3),633-656。  new window
21.Cashin, Paul O.(1995)。Government spending, taxes and economic growth。IMF Staff Papers,42(2),237-269。  new window
22.孫克難(20051200)。臺灣的稅制改革與租稅公平。中華戰略學刊,94(冬),36-73。new window  延伸查詢new window
23.Rebelo, Sergio T.(1991)。Long-run Policy Analysis and Long-run Growth。Journal of Political Economy,99(3),500-521。  new window
24.Martin, R.、Fardmanesh, M.(1990)。Fiscal Variables and Growth: A Cross-sectional Analysis。Public Choice,64(3),239-251。  new window
會議論文
1.Heady, C.(2006)。Analysis of Corporate tax Burdens: An Introduction。OECD Workshop on effective Corporate Taxation,(會議日期: July 4)。  new window
2.Nicoletti, G.(2006)。Taxation, Business Environment and FDI in OECD Countries。OECD Workshop on effective Corporate Taxation,(會議日期: July 4)。  new window
3.Yoo, K. Y.(2006)。Corporate taxation on FDI: 1991-2001。OECD Workshop on effective Corporate Taxation,(會議日期: July 4)。  new window
研究報告
1.Engen, E. M.、Skinner, J.(1992)。Fiscal Policy and Economic Growth。  new window
2.林安樂(1999)。先進國家產業租稅政策之比較研究。中華經濟研究院。  延伸查詢new window
3.Auerbach, A. J.(2005)。Who Bears the Corporate Tax? A Review of What We Know。  new window
4.Feldstein, M.(1996)。How Big Should Government Be?。  new window
5.Fullerton, D.、Henderson, Y. K.(1986)。The Impact of Fundamental Tax Reform on the Allocation of Resources。  new window
6.Gravelle, J. G.、Smetters, K.(2001)。Who Bears the Burden of the Corporate Tax in the Open Economy?。  new window
7.Mctcalf, G. E.(2005)。Tax Reform and Environmental Taxation。  new window
8.Noord, P.、Heady, C.(2001)。Surveillance of Tax Policies: A Synthesis of Findings in Economic Surveys。  new window
9.(2005)。Revenue Statistics 1965-2004。OECD Publishing。  new window
10.Poterba, J.(2004)。Taxation and Corporate Payout Policy。  new window
11.Slemrod, J.(2004)。The Economics of Corporate Tax Selfishness。  new window
圖書
1.王建煊(2005)。租稅法。台北:文笙書局。  延伸查詢new window
2.Owens, J.(2005)。Tax Reform: An International Perspective?。Centre for Tax Policy and Administration。  new window
單篇論文
1.曾巨威(2005)。我國租稅環境與國際比較。  延伸查詢new window
圖書論文
1.Auerbach, A. J.、Kotlikoff, L.(1987)。National Savings, Economic Welfare and the Structure of Taxation。Behavioural Simulation Methods in Tax Policy Analysis。Chicago:Chicago University Press。  new window
 
 
 
 
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