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題名:從比較法觀點論特種貨物及勞務稅條例
書刊名:中原財經法學
作者:袁義昕
作者(外文):Yuan, Daniel Yi-hsi
出版日期:2012
卷期:29
頁次:頁183-242
主題關鍵詞:特種貨物及勞務稅條例奢侈稅特種銷售稅重複課稅量能原則Specifically selected goods and servicesTax actLuxury taxExcise taxDouble taxAbility to pay
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:84
  • 點閱點閱:34
期刊論文
1.Buchanan, James M.(1963)。The Economics of Earmarked Taxes。Journal of Political Economy,71(5),457-469。  new window
2.葛克昌(20050100)。租稅優惠、平等原則與違憲審查--大法官釋字第五六五號解釋評析。月旦法學,116,139-159。new window  延伸查詢new window
3.葛克昌(20090600)。奢侈稅及其憲法界限。月旦法學,169,200-205。new window  延伸查詢new window
4.黃俊杰(20110900)。臺灣房地產稅制最新動態。月旦財經法雜誌,26,1-21。  延伸查詢new window
5.王盛賢(2003)。也談富人稅。稅務旬刊,1871,13-16。  延伸查詢new window
6.生建運(2011)。從奢侈稅開徵看稅制設計。稅務旬刊,2150,13-15。  延伸查詢new window
7.狄雅傑(2011)。奢侈稅誠實申報考驗稽徵能耐。稅務旬刊,2142,33-33。  延伸查詢new window
8.范文清(2011)。特種貨物及勞務稅條例(奢侈稅)之立法及其問題。月旦法學教室,104,105-111。  延伸查詢new window
9.張進德(20110831)。特種貨物及勞務稅概述。稅務旬刊,2157,7-12。  延伸查詢new window
10.黃玉珍(20110820)。開徵奢侈稅的政策涵義。稅務旬刊,2156,14-21。  延伸查詢new window
11.葛克昌(201006)。稅捐行政法:第四講協力義務與納稅人權益。月旦法學教室,92,56-62。  延伸查詢new window
12.Adams, Thomas Sewall(192108)。Fundamental Problems of Federal Income Taxation。O. J. ECON.,35(4),527-556。  new window
13.Adams, Thomas Sewall(1919)。Sources of Federal Revenue Readjustment and Federal Taxation。NAT'L TAX ASS'N PROC,12,300-314。  new window
14.Barker, William B.(2006)。The Three Faces of Equality: Constitutional Requirements in Taxation。CASE W. RES. L. REV.,57(1),1-53。  new window
15.Baxandall, Phineas(2003)。Taxing Habits。FED. RES. BANK OF BOSTON REGIONAL REV,13,19-26。  new window
16.Bird, Richard M.、Zolt, Eric M.(2005)。Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries。UCLA Law Review,52(6),1627-1695。  new window
17.Castellani, Edward J.(1991)。An Overview of the Omnibus Budget Reconciliation Act of 1990。MICH. B. J.,71,568-570。  new window
18.Dodge, Joseph M.(2001)。A Deemed Realization Approach Is Superior to Carryover Basis。TAX L. REV.,54(4),421-553。  new window
19.Dodge, Joseph M.(2009)。What Federal Taxes Are Subject to the Rule of Apportionment under the Constitution?。U. PA. J.CONST. L.,11,839-956。  new window
20.Hymel, Mona L.(2000)。Consumerism, Advertising, and the Role of Tax Policy。VA. TAX REV,20,347-466。  new window
21.Kaplow, Louis、Shavell, Steven(199406)。Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income。J. LEGAL STUD,23(2),667-681。  new window
22.Lennard, Reginald(191809)。The Taxation of Luxury。THE ECON. J.,28(111),287-299。  new window
23.Lewandrowski, Lorraine(1994)。Toxic Blackacre: Appraisal Techniques & Current Trends in Valuation。ALB. L.J. SCI. &TECH.,5,55-93。  new window
24.McGee, Robert W.(1993)。Principles of Taxation for Emerging Economies: Lessons from the U.S. Experience。DICK. J. INT'L L.,12(1),29-93。  new window
25.McGee, Robert W.(1996)。Some Tax Advice for Latvia and Other Similarly Situated Emerging Economies。INT'L TAX & BUS. L.,13(2),223-308。  new window
26.Moran, Beverly I.(200807)。Capitalism and the Tax System: A Search for Social Justice。SMU L. REV,61,337-379。  new window
27.Morse, Rachel E.(2009)。Note: Resisting the Path of Least Resistance: Why the Texas “Pole Tax” and the New Class of Modern Sin Taxes Are Bad Policy。B.C. THIRD WORLD L. J.,29(1),189-221。  new window
28.Prebble, John(2002)。Income Taxation: a Structure Built on Sand。SYDNEY L. REV,24(3),301-318。  new window
29.Trujillo, Elizabeth(2007)。Mission Possible: Reciprocal Deference between Domestic Regulatory Structures and the WTO。CORNELL INT'L L.J.,40(1),201-263。  new window
30.Ward, W. R.(195210)。The Administration of the Window and Assessed Taxes, 1696-1798。ENG. HIST. REV.,67(265),522-542。  new window
31.Weisbach, David A.(2009)。Toward a New Approach to Disability Law。U. CHI. LEGAL F.,1,47-102。  new window
研究報告
1.楊子涵(2010)。對奢侈消費課徵特種銷售稅之研究。  延伸查詢new window
學位論文
1.張佳雯(2003)。論癮性商品之消費型態與政府管制(博士論文)。國立政治大學。new window  延伸查詢new window
圖書
1.陳清秀(20100906)。稅法總論。臺北:元照。  延伸查詢new window
2.Nurkse, Ragnar(1953)。Problems of Capital Formation in Underdeveloped Countries。New York:Oxford University Press。  new window
3.張清溪、許嘉棟、劉鶯釧、吳聰敏(2000)。經濟學:理論與實際。臺北:張清溪。  延伸查詢new window
4.王建煊、吳嘉勳(2011)。租稅法。new window  延伸查詢new window
5.張永明(2010)。國家租稅權之界限。臺北:翰蘆。  延伸查詢new window
6.Pechman, Joseph A.(1987)。Federal Tax Policy。Washington, DC:The Brookings Institution。  new window
7.陳清秀(2010)。現代稅法原理與國際稅法。元照。new window  延伸查詢new window
8.葛克昌(19960000)。國家學與國家法:社會國、租稅國與法治國理念。臺北:月旦出版社。new window  延伸查詢new window
9.孫克難、徐正錦(2004)。台灣貨物稅課稅項目檢討與綠色租稅改革。中華經濟研究院。  延伸查詢new window
10.財政部稅制委員會(2007)。2007主要國家稅制概要。財政部稅制委員會。  延伸查詢new window
11.黃士洲(2005)。掌握稅務官司的關鍵:舉證責任實務案例分析。黃士洲。  延伸查詢new window
12.黃茂榮(2005)。稅法總論。黃茂榮。  延伸查詢new window
13.BANNOCK, GRAHAM ET AL.(1986)。VAT AND SMALL BUSINESS: EUROPEAN EXPERIENCE AND IMPLICATIONS FOR NORTH AMERICA。Nashville, TN:National Federation of Independent Business。  new window
14.GREENWALD, DOUGLAS(1982)。ENCYCLOPEDIA OF ECONOMICS。New York, NY:McGraw-Hill。  new window
15.HELLERSTEIN, JEROME R.、HELLERSTEIN, WALTER(2001)。STATE AND LOCAL TAXATION, CASES AND MATERIALS。Eagan, MN:West Publishing Company。  new window
16.HERBER, MARK D.(1997)。ANCESTRAL TRAILS: THE COMPLETE GUIDE TO BRITISH GENEALOGY AND FAMILY HISTORY。The History Press。  new window
17.MCLURE, CHARLES E.、JR.(1987)。THE VALUE-ADDED TAX: KEY TO DEFICIT REDUCTION?。Washington D.C.:American Enterprise Institute。  new window
18.OECD COMMITTEE ON FISCAL AFFAIRS(2010)。MODEL TAX CONVENTION ON INCOME AND ON CAPITAL: CONDENSED VERSION。Paris:OECD。  new window
19.SCHOR, JULIET(1998)。THE OVERSPENT AMERICAN: UPSCALING, DOWNSHIFTING AND THE NEW CONSUMER。New York, NY:Basic Books。  new window
20.U.S. GENERAL ACCOUNTING OFFICE(1992)。GAO/GGD-92-9 TAX POLICY AND ADMINISTRATION: LUXURY EXCISE TAX ISSUES AND ESTIMATED EFFECTS。Washington D.C.:GAO。  new window
 
 
 
 
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