| 期刊論文1. | Weil, D.(1994)。The Saving of the Elderly in Micro and Macro Data。Quarterly Journal of Economics,109(1),55-81。 | 2. | Holtz-Eakin, D.、Joulfian, D.、Rosen, H. S.(1993)。The Carnegie Conjecture: Some Empirical Evidence。Quarterly Journal of Economics,108,413-435。 | 3. | Roemer, John、Alain Trannoy(2016)。Equality of Opportunity: Theory and Measurement。Journal of Economic Literature,54(4),1288-1332。 | 4. | 朱敬一(20150610)。遺贈稅:2500字說清楚、講明白。今周刊。 延伸查詢 | 5. | Andreoni, James(1990)。Impure Altruism and Donation to Public Goods: A Theory of Warm Glow Giving。Economic Journal,100(401),464-77。 | 6. | Bankman, Joseph、Shaviro, Daniel(2015)。Piketty in America: A Tale of Two Literatures。Tax Law review,68。 | 7. | Bruce, Neil、Waldman, Michael(1990)。The Rotten-Kid Theorem Meets the Samaritan's Dilemma。Quarterly Journal of Economics,105(1),155-165。 | 8. | Caron, Paul L.、Repetti, James R.(2013)。Occupy the Tax Code: Using the Estate Tax to reduce Inequality and Spur Economic Growth。Pepperdine Law review,40(5),1255-89。 | 9. | Gale, William G.、Slemrod, Joel(2000)。Life and Death Questions about the Estate and Gift Tax。National Tax Journal,53,889-912。 | 10. | Gale, William G.、Slemrod, Joel(2001)。Policy Watch: Death Watch for the Estate Tax?。Journal of Economic Perspectives,15(1),205-218。 | 11. | Roemer, John E.(2012)。On Several Approaches to Equality of Opportunity。Economics and Philosophy,28(2),165-200。 | 12. | Barro, Robert J.(1974)。Are Government Bonds Net Wealth?。Journal of Political Economy,82(6),1095-1117。 | 13. | Becker, Gary S.(1974)。A Theory of Social Interactions。Journal of Political Economy,82(6),1063-1093。 | 研究報告1. | Cingano, Federico(2014)。Trends in Income Inequality and its Impact on Economic Growth。OECD Publishing。 | 2. | Bemheim, B. D.、Rangel, A.(2005)。Behavioral Public Economics: Welfare and Policy Analysis with Non-standard Decision Makers。 | 3. | Joulfaian, David(2006)。Inheritance and Savings。 | 4. | Kopczuk, W.(2010)。Economics of Estate Taxation: A Brief review of Theory and Evidence。 | 5. | Carroll, Christopher D.、Kimball, Miles S.(2001)。Liquidity Constraints and Precautionary Saving。National Bureau of Economic Research。 | 圖書1. | Mirrlees, James、Adam, Stuart、Besley, Timothy、Blundell, Richard、Bond, Stephen、Chote, Robert、Poterba, James、Gammie, Malcolm、Johnson, Paul、Myles, Gareth(2011)。Tax by Design: The Mirrlees Review。Oxford:Oxford University Press。 | 2. | Roemer, John E.(1996)。Theories of Distributive Justice。Cambridge, Mass.:Harvard University Press。 | 3. | Dworkin, Ronald(2002)。Sovereign Virtue: The Theory And Practice of Equality。Cambridge, Mass:Harvard University Press。 | 4. | Piketty, Thomas(2014)。Capital in the twenty-first century。The Belknap Press of Harvard University Press。 | 5. | Rosen, Harvey S.、Gayer, Ted(2014)。Public Finance。McGraw-Hill Education。 | 6. | Carnegie, Andrew(1901)。The Gospel of Wealth and Other Timely Essays。New York:Century。 | 7. | CBO(2009)。Federal Estate and Gift Taxes。Washington D. C.:Congressional Budget Office。 | 8. | Gale, William G.、Slemrod, Joel(2000)。Resurrecting the Estate Tax。 | 9. | Nozick, Robert(1974)。Anarchy, State and Utopia。Blackwell。 | 10. | Stiglitz, Joseph E.(2012)。The Price of Inequality: How Today's Divided Society Endangers Our Future。New York, NY:W. W. Norton & Company。 | 圖書論文1. | Boadway, Robin、Chamberlain, Emma、Emmerson, Carl(2010)。Taxation of Wealth and Wealth Transfers。Dimensions of Tax Design: the Mirrlees Review。Oxford University Press。 | 2. | Cremer, H.、Pestieau, P.(2006)。Wealth Transfer Taxation: A Survey of the Theoretical Literature。Handbook of the Economics of Giving, reciprocity and Altruism。Amsterdam:North-Holland。 | 3. | Fleurbaey, M.、Maniquet, F.(2011)。Compensation and Responsibility。Handbook of Social Choice and Welfare。Amsterdam:North-Holland。 | 4. | Gale, William G.、Perozek, Maria(2000)。Do Estate Taxes reduce Saving?。Rethinking the Estate and Gift Taxation。Washington, D.C:Brookings Institution Press。 | 5. | Gale, William G.、Slemrod, Joel(2001)。Rethinking the Estate and Gift Tax: Overview。Rethinking Estate and Gift Taxation。Washington, DC:Brookings Institution Press。 | 6. | Kopczuk, W.、Slemrod, J.(2001)。The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behaviour。Rethinking Estate and Gift Taxation。Washington, DC:Brookings Institution Press。 | |