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題名:從公共選擇觀點探討我國菸品稅捐政策
書刊名:財稅研究
作者:林翠芳 引用關係詹昀姍彭祐宜 引用關係陳鎮洲 引用關係
出版日期:2016
卷期:45:6
頁次:頁27-39
主題關鍵詞:菸品稅捐菸捐
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(2) 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:2
  • 共同引用共同引用:23
  • 點閱點閱:8
期刊論文
1.葉春淵、李家銘、陳昇鴻、黃琮琪(20051200)。菸品健康福利捐對香菸消費量及產業之影響。農業經濟半年刊,78,105-149。new window  延伸查詢new window
2.Hsieh, C. R.、Hu, T. W.、Lin, C. F. J.(1999)。The demand for cigarettes in Taiwan: domestic versus imported cigarettes。Contemporary Economic Policy,17(2),223-234。  new window
3.李卓倫、林霖、陳江明(20131000)。菸品健康捐調升前後的需求價格彈性。臺灣公共衛生雜誌,32(5),491-501。new window  延伸查詢new window
4.Downs, Anthony(1957)。An Economic Theory of Political Action in a Democracy。Journal of Political Economy,65(2),135-150。  new window
5.Tsai, Y. W.、Yen, L. L.、Yang, C. L.、Chen, P. F.(2003)。Public opinion regarding earmarked cigarette tax in Taiwan。BMC Public Health,3,42。  new window
6.Buchanan, James M.(1963)。The Economics of Earmarked Taxes。Journal of Political Economy,71(5),457-469。  new window
7.趙揚清、黃怡靜(20030700)。菸酒公賣利益回歸稅制及相關問題之研究。財稅研究,35(4),16-30。new window  延伸查詢new window
8.Athanassakos, A.(1990)。General fund financing versus earmarked taxes: an alternative model of budgetary choice in a democracy。Public Choice,66(3),261-278。  new window
9.Borland, R.、Winstanley, M.、Reading, D.(2009)。Legislation to institutionalize resources for tobacco control: the 1987 Victorian Tobacco Act。Addiction,104(10),1623-1629。  new window
10.Hanewinke, R.、Isensee, B.(2008)。Opinion on tobacco tax increase: Factors associated with individuals' support in Germany。Health Policy,86,234-238。  new window
11.Holcombe, Randall G.(1998)。Tax policy from a public choice perspective。National Tax Journal,51(2),359-371。  new window
12.IARC(2011)。Effectiveness of Tax and Price Policies for Tobacco Control。IARC Handbooks of Cancer Prevention,14。  new window
13.Hsiung, B. Y.(2001)。A note on earmarked taxes。Public Finance Review,29(3),223-232。  new window
14.Lykke, M.、Pisinger, C.、Glümer, C.(2015)。Ready for a goodbye to tobacco?--assessment of support for endgame strategies on smoking among adults in a Danish regional health survey。Prevented Medicine,83,5-10。  new window
15.McMahon, W. W.、Sprenkle, C. M.(1970)。A theory of earmarking。National Tax Journal,23(3),255-261。  new window
16.Prakongsai, P.、Patcharanarumol, W.、Tangcharoensathien, V.(2008)。Can earmarking mobilize and sustain resources to the health sector?。Bulletin of the World Health Organization,86(11),898-901。  new window
17.Viscusi, W. K.(1995)。Cigarette Taxation and Social Consequences of Smoking。Tax Policy and the Economy,9。  new window
研究報告
1.林翠芳、詹昀姍、陳鎮洲、彭祐宜(2015)。我國菸品單位稅額與稅收關係之研究。  延伸查詢new window
2.McCleary, W.(1989)。Earmarking government revenues: Dose it work?。Washington, DC:World Bank。  new window
3.財政統計通報。  延伸查詢new window
圖書
1.Niskanen, W. A.(1971)。Bureaucracy and representative government。Transaction Books。  new window
2.吳嘉勳(2015)。租稅法。華泰文化事業股份有限公司。new window  延伸查詢new window
3.王正、徐偉初(1991)。財政學。國立空中大學。  延伸查詢new window
4.許義忠(2013)。財政學。新陸書局。new window  延伸查詢new window
5.Laffer, A. B.(2014)。Handbook of Tobacco Taxation: Theory and Practice。San Francisco:Laffer Center at the Pacific Research Institute。  new window
6.Manning, W.、Keeler, E. B.、Newhouse, J. P.、Sloss, E. M.、Wasserman, J.(1991)。The Cost of Poor Health Habits。Cambridge, Massachusetts:Harvard University Press。  new window
7.Rosen, Harvey S.、Gayer, Ted(2014)。Public Finance。McGraw-Hill Education。  new window
8.World Health Organization(2010)。WHO technical manual on tobacco tax administration。Geneva:WHO Press。  new window
9.World Health Organization(2015)。WHO report on the global tobacco epidemic。  new window
其他
1.Doetinchem, O.(2010)。Hypothecation of tax revenue for health,https://www.who.int/healthsystems/topics/financing/healthreport/51Hypothecation.pdf。  new window
2.Southeast Asia Tobacco Control Alliance(2015)。EATCA Tobacco Tax Index: Implementation of WHO Framework Convention on Tobacco Control Article in Asean Countries。  new window
3.衛生福利部國民健康署(2015)。2015年台灣菸害防制年報,http://tobacco.hpa.gov.tw/Upload/FTB/UpFiles/2015ch.pdf。  延伸查詢new window
4.衛生福利部國民健康署。成年人吸菸行為調查,http://tobacco.hpa.gov.tw/Show,aspx?MenuId=581。  延伸查詢new window
5.(20140918)。菸權團體籲凍漲菸捐,http://news.ltn.com.tw/news/life/paper/814080。  延伸查詢new window
6.(20150204)。每包漲25元低價菸近百,http://www.chinatimes.com/newspapers/20150204000426-260102。  延伸查詢new window
7.(2016)。菸稅擬漲25元,支應長照財源,http://money.udn.com/money/story/6710/1983816。  延伸查詢new window
8.(2016)。籌長照財源,遺贈稅菸稅雙漲,http://money.udn.com/money/story/5648/2008299。  延伸查詢new window
9.INDEPTH Training and Research Centers of Excellence(2012)。Tobacco Control Policy for Non-Tobacco/Cigarettes Producing Provinces and Districts in Indonesia,http://www.intrec.info/Country%20reports/INTREC%20Policy%20Brief%20-%20Indonesia.pdf。  new window
 
 
 
 
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