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題名：重分配政策之主觀偏好：以臺灣所得稅、遺產稅為例
書刊名：財稅研究
作者：張文俊／陳瑞玉
出版日期：2015
卷期：44:5
頁次：頁124-141
主題關鍵詞：所得分配；所得稅；遺產稅；稅制設計；所得重分配
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:17
  • 點閱點閱:9
期刊論文
1.Wilhelm, M. O.(1996)。Bequest Behavior and the Effect of Heirs' Earnings: Testing the Altruistic Model of Bequests。American Economic Review，86(4)，874-892。  new window
2.Hurd, M. D.(1987)。Savings of the Elderly and Desired Bequests。The American Economic Review，77(3)，298-312。  new window
3.Benabou, Roland、Ok, Efe A.(2001)。Social Mobility and the Demand for Redistribution: The POUM Hypothesis。Quarterly Journal of Economics，116(2)，447-487。  new window
4.蘇慧君(20040100)。由約翰彌爾的租稅正義觀論當前遺產稅制之爭議。財稅研究，36(1)，171-186。new window  延伸查詢new window
5.Bernheim, B. D.(1991)。How Strong Are Bequest Motives? Evidence Based on Estimates of the Demand for Life Insurance and Annuities。Journal of Political Economy，99，899-927。  new window
6.施恬(20070700)。從國際稅改趨勢看我國遺贈稅之未來發展。經濟前瞻，112，119-125。  延伸查詢new window
7.陳聽安(20071100)。遺產稅與贈與稅改革之剖析。財稅研究，39(6)，1-11。new window  延伸查詢new window
8.黃耀輝、歐俊男、謝文盛、羅時萬(20090900)。我國新舊制遺贈稅的探討。永豐金融季刊，46，37-95。  延伸查詢new window
9.Kotlikoff, L. J.、Summers, L. H.(1981)。The Role of Intergenerational Transfers in Aggregate Capital Accumulation。Journal of Political Economy，89(4)，706-733。  new window
10.Edgeworth, F. Y.(1897)。The Pure Theory of Taxation。Economic Journal，7。  new window
11.Joulfaian, D.(2004)。Gift Taxes and Lifetime Transfers: Time Series Evidence。Journal of Public Economics，88(9/10)，1917-1929。  new window
12.黃士洲(20070510)。遺贈稅喪失劫富濟貧功能。稅務旬刊，2002，18-24。  延伸查詢new window
13.Atkinson, A. B.(1971)。Capital Taxes, the Distribution of Wealth and Individual Savings。Review of Economic Studies，13，209-228。  new window
14.Alesina, A.、Fuchs-Schündeln, N.(2007)。Good Bye Lenin (or not?): The Effect of Communism on People's Preference。American Economic Review，97(4)，1507-1528。  new window
15.Benabou, R.、Tirole, J.(2005)。Beliefs in a Just World and Redistributive Politics。Quarterly Journal of Economics，121(2)，699-746。  new window
16.Bossman, M.、Kleiber, C.、Wälde, K.(2007)。Bequests, Taxation and the Distribution of Wealth in a General Equilibrium Model。Journal of Public Economics，91，1247-1271。  new window
17.Frey, B. S.、Stutzer, A.(2002)。What Can Economists Learn from Happiness Resarch?。Journal of Economic Literature，40(2)，402-435。  new window
18.Hamermesh, D. S.、Menchik, P. L.(1987)。Planned and Unplanned Bequests。Economic Inquiry，25，55-66。  new window
19.Laitner, J.、Juster, T. F.(1996)。New Evidence on Altruism: A Study of TIAACREF Retirees。American Economic Review，86，893-908。  new window
20.Menchick, P. L.、David, M.(1983)。Income Distribution, Lifetimes Savings, and Bequests。American Economic Review，73，672-690。  new window
21.Page, B. R.(2003)。Bequest Taxes, Inter Vivos Gifts and the Bequest Motive。Journal of Public Economics，87(5/6)，1219-1229。  new window
22.Piketty, T.(1995)。Social Mobility and Redistributive Polities。Quarterly Journal of Economics，110，511-584。  new window
23.Solnick, S. J.、Hemenway, D.(2005)。Are Positional Concerns Stronger in Some Domains than in Others?。American Economic Review，95(2)，147-151。  new window
24.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
25.Mirrlees, James Alexander(1971)。An Exploration in the Theory of Optimum Income Taxation。The Review of Economic Studies，38(2)，175-208。  new window
26.Meltzer, Allan H.、Richard, Scott F.(1981)。A Rational Theory of the Size of Government。Journal of Political Economy，89(5)，914-927。  new window
27.Richard, S. F.、Meltzer, A. H.(1983)。Tests of a Rational Theory of the Size of Government。Public Choice，41(3)，403-418。  new window
研究報告
1.Alesina, A.、Giuliano, P.(2007)。The Power of the Family。  new window
2.Bemheim, B. D.、Lemke, R. J.、Scholz, J. K.(2001)。Do Estate and Gift Taxes Affect the Timing of Intergenerational Transfers。  new window
3.Joulfaian, D.(2005)。Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers。  new window
圖書
1.Alesina, A.、Glaeser, E. L.(2004)。Fighting Poverty in the US and Europe: A World of Difference。Oxford：Oxford University Press。  new window
2.Todd, E.(1985)。The Explanation of Ideology: Family Structures and Social Systems。Oxford：Basil Blackwell。  new window
3.Esping-Andersen, Gøsta(1999)。Social Foundations of Postindustrial Economies。Oxford University Press。  new window
其他
1.Burman, L. E.，Gale, W. G.，Rohaly, J.(2004)。The Distribution of Estate Tax and Reform Options。  new window
圖書論文
1.Gale, W. G.、Slemrod, J.(2001)。Overview。Rethinking Estate and Gift Taxation。Washington, D.C.：Brookings Institution Press。  new window
 
 
 
 
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