| 期刊論文1. | 胡世唐、吳世英(20120900)。臺灣遺產稅短漏報的實證分析。經濟論文叢刊,40(3),389-420。 延伸查詢 | 2. | Kopczuk, W.、Slemrod, J.(2003)。Dying to Save Taxes Evidence from Estate Tax Returns on the Death Elasticity。The Review of Economics and Statistics,85(2),256-265。 | 3. | 林左裕、陳正芬(20050600)。利用未償債務之扣除進行逃漏遺產稅之研究--Logit模式之應用。交大管理學報,25(1),205-229。 延伸查詢 | 4. | Joulfaian, D.(2006)。The behavioral response of wealth accumulation to estate taxation: Time series evidence。National Tax Journal,59(2),253-268。 | 5. | 何艷宏、黃瓊如、林維思(20120600)。臺灣遺產稅改革之研究:模擬分析觀點。朝陽商管評論,11(1),21-46。 延伸查詢 | 6. | Astrachan, J. H.、Tutterow, R.(1996)。The Effect of Estate Taxes on Family Business: Survey Results。Family Business Review,9(3),303-314。 | 7. | Munnell, A. H.、Ernsberger, C. N.(1988)。Wealth Transfer Taxation: The Relative Role for Estate and Income Taxes。New England Economic Review,1988(Nov.),3-28。 | 8. | Stiglitz, J. E.(1978)。Notes on Estate Taxes, Redistribution, and the Concept of Balanced Growth Path Incidence。Journal of Political Economy,86(2),S137-S150。 | 研究報告1. | 黃耀輝(2009)。遺產及贈與稅制之檢討。 延伸查詢 | 2. | Poterba, J. M.、Weisbenner, S.(2000)。The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death。 | 學位論文1. | 曾仲慧(2009)。我國遺產稅與贈與稅規劃之探討--以個人遺產稅申報實例為例(碩士論文)。國立政治大學。 延伸查詢 | 圖書1. | Wooldridge, Jeffrey M.(2012)。Introductory Econometrics: A Modern Approach。Mason, OH:Cengage Learning。 | 圖書論文1. | Laitner, J.(2001)。Inequality and Wealth Accumulation: Eliminating the Federal Gift and Estate Tax。Rethinking Estate and Gift Taxation。Washington, D.C.:Brookings Institution Press。 | 2. | Kopczuk, W.、Slemrod, J.(2001)。The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors。Rethinking Estate and Gift Taxation。Washington, D.C.:Brookings Institution Press。 | |