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題名:我國遺產及贈與稅稅制檢討
書刊名:財稅研究
作者:陳國樑 引用關係洪以儒
出版日期:2016
卷期:45:5
頁次:頁106-138
主題關鍵詞:遺產稅贈與稅最適稅制理論
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:0
  • 點閱點閱:8
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。  new window
2.Holtz-Eakin, D.、Joulfian, D.、Rosen, H. S.(1993)。The Carnegie Conjecture: Some Empirical Evidence。Quarterly Journal of Economics,108,413-435。  new window
3.Roemer, John、Alain Trannoy(2016)。Equality of Opportunity: Theory and Measurement。Journal of Economic Literature,54(4),1288-1332。  new window
4.朱敬一(20150610)。遺贈稅:2500字說清楚、講明白。今周刊。  延伸查詢new window
5.Andreoni, James(1990)。Impure Altruism and Donation to Public Goods: A Theory of Warm Glow Giving。Economic Journal,100(401),464-77。  new window
6.Bankman, Joseph、Shaviro, Daniel(2015)。Piketty in America: A Tale of Two Literatures。Tax Law review,68。  new window
7.Bruce, Neil、Waldman, Michael(1990)。The Rotten-Kid Theorem Meets the Samaritan's Dilemma。Quarterly Journal of Economics,105(1),155-165。  new window
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。  new window
9.Gale, William G.、Slemrod, Joel(2000)。Life and Death Questions about the Estate and Gift Tax。National Tax Journal,53,889-912。  new window
10.Gale, William G.、Slemrod, Joel(2001)。Policy Watch: Death Watch for the Estate Tax?。Journal of Economic Perspectives,15(1),205-218。  new window
11.Roemer, John E.(2012)。On Several Approaches to Equality of Opportunity。Economics and Philosophy,28(2),165-200。  new window
12.Barro, Robert J.(1974)。Are Government Bonds Net Wealth?。Journal of Political Economy,82(6),1095-1117。  new window
13.Becker, Gary S.(1974)。A Theory of Social Interactions。Journal of Political Economy,82(6),1063-1093。  new window
研究報告
1.Cingano, Federico(2014)。Trends in Income Inequality and its Impact on Economic Growth。OECD Publishing。  new window
2.Bemheim, B. D.、Rangel, A.(2005)。Behavioral Public Economics: Welfare and Policy Analysis with Non-standard Decision Makers。  new window
3.Joulfaian, David(2006)。Inheritance and Savings。  new window
4.Kopczuk, W.(2010)。Economics of Estate Taxation: A Brief review of Theory and Evidence。  new window
5.Carroll, Christopher D.、Kimball, Miles S.(2001)。Liquidity Constraints and Precautionary Saving。National Bureau of Economic Research。  new window
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。  new window
2.Roemer, John E.(1996)。Theories of Distributive Justice。Cambridge, Mass.:Harvard University Press。  new window
3.Dworkin, Ronald(2002)。Sovereign Virtue: The Theory And Practice of Equality。Cambridge, Mass:Harvard University Press。  new window
4.Piketty, Thomas(2014)。Capital in the twenty-first century。The Belknap Press of Harvard University Press。  new window
5.Rosen, Harvey S.、Gayer, Ted(2014)。Public Finance。McGraw-Hill Education。  new window
6.Carnegie, Andrew(1901)。The Gospel of Wealth and Other Timely Essays。New York:Century。  new window
7.CBO(2009)。Federal Estate and Gift Taxes。Washington D. C.:Congressional Budget Office。  new window
8.Gale, William G.、Slemrod, Joel(2000)。Resurrecting the Estate Tax。  new window
9.Nozick, Robert(1974)。Anarchy, State and Utopia。Blackwell。  new window
10.Stiglitz, Joseph E.(2012)。The Price of Inequality: How Today's Divided Society Endangers Our Future。New York, NY:W. W. Norton & Company。  new window
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。  new window
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。  new window
3.Fleurbaey, M.、Maniquet, F.(2011)。Compensation and Responsibility。Handbook of Social Choice and Welfare。Amsterdam:North-Holland。  new window
4.Gale, William G.、Perozek, Maria(2000)。Do Estate Taxes reduce Saving?。Rethinking the Estate and Gift Taxation。Washington, D.C:Brookings Institution Press。  new window
5.Gale, William G.、Slemrod, Joel(2001)。Rethinking the Estate and Gift Tax: Overview。Rethinking Estate and Gift Taxation。Washington, DC:Brookings Institution Press。  new window
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。  new window
 
 
 
 
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