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題名:稅制改革與國民年金之經濟分析:動態產業關聯模型之應用
書刊名:財稅研究
作者:洪振義 引用關係黃宗煌李見發 引用關係金士懿
出版日期:2017
卷期:46:2
頁次:頁80-114
主題關鍵詞:稅制改革國民年金動態產業關聯模型
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(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:32
  • 點閱點閱:21
期刊論文
1.羅時萬(19950600)。人力資本、實質資本、人口成長與經濟成長之關係。國立臺北商專學報,44,289-312。new window  延伸查詢new window
2.王肇蘭、徐偉初(20040700)。經濟成長極大化之租稅負擔及租稅結構--臺灣實證分析。經社法制論叢,34,77-102。  延伸查詢new window
3.Koester, R. B.、Kormendi, R. C.(1989)。Taxation, aggregate activity and economic growth: cross-country evidence on some supply-side hypotheses。Economic Inquiry,27(3),367-386。  new window
4.孫克難(20020500)。臺灣租稅結構、有效稅率與經濟成長。財稅研究,34(3),20-32。new window  延伸查詢new window
5.Branson, J.、Lovell, C. A. K.(2001)。A Growth Maximising Tax Structure for New Zealand。International Tax and Public Finance,8(2),129-146。  new window
6.Kocherlakota, N. R.、Yi, K. M.(1997)。Is There Endogenous Long-Run Growth? Evidence from the United States and the United Kingdom。Journal of Money, Credit and Banking,29(2),235-262。  new window
7.Myles, G.(2000)。Taxation and Economic Growth。Fiscal Studies,21(1),141-168。  new window
8.Wang, P.、Yip, C. K.(1992)。Taxation and Economic Growth: The Case of Taiwan。The American Journal of Economics and Sociology,51(3),317-333。  new window
9.Canton, E.(2001)。Fiscal Policy in a Stochastic Model of Endogenous Growth。Economic Modelling,18,19-47。  new window
10.De Hek, P. A.(2006)。On Taxation in a Two-sector Endogenous Growth Model with Endogenous Labor Supply。Journal of Economic Dynamic and Control,30(4),655-685。  new window
11.Jones, L. E.、Manuelli, R. E.(1992)。Finite Lifetimes and Growth。Journal of Economic Theory,58,171-197。  new window
12.Kim, S. J.(1998)。Growth Effect of Taxes in an Endogenous Growth Model: To What Extent Do Taxes Affect Economic Growth?。Journal of Economic Dynamics and Control,23,125-158。  new window
13.Turnovsky, Stephen J.(1990)。The Effects of Taxes and Dividend Policy on Capital Accumulation and Macroeconomic Behavior。Journal of Economic Dynamics and Control,14,491-521。  new window
14.Uhlig, H.、Yanagawa, N.(1996)。Increasing the Capital Income Tax May Lead to Faster Growth。European Economic Review,40(8),1521-1540。  new window
15.Yakita, A.(2003)。Taxation and Growth with Overlapping Generations。Journal of Public Economics,87,467-487。  new window
16.Angelopoulos, K.、Economides, G.、Kammas, P.(2007)。Tax-spending Policies and Economic Growth: Theoretical Predictions and Evidence from the OECD。European Journal of Political Economy,23,885-902。  new window
17.黃明聖(20131200)。日本提高加值型營業稅稅率之探討。當代財政,36,39-46。  延伸查詢new window
18.Kneller, Richard、Bleaney, Michael Francis、Gemmell, Norman(1999)。Fiscal Policy and Growth: Evidence from OECD Countries。Journal of Public Economics,74(2),171-190。  new window
19.Razin, A.、Yuen, C. W.(1996)。Capital Income Taxation and Long-Run Growth:New Perspectives。Journal of Public Economics,59,239-263。  new window
20.孫克難(20000100)。賦稅制度與經濟發展--臺灣經驗的探討。財稅研究,32(1),1-34。new window  延伸查詢new window
21.Judd, Kenneth L.(1987)。The Welfare Cost of Factor Taxation in a Perfect-foresight Model。Journal of Political Economy,95,675-709。  new window
22.Chamley, Christophe(1986)。Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives。Econometrica,54(3),607-622。  new window
23.Stokey, N. L.、Rebelo, S.(1995)。Growth effects of flat-rate taxes。Journal of Political Economy,103,519-550。  new window
24.江振南、陳韻如(20040100)。經濟增長與稅收負擔VAR模型之實證研究。財稅研究,36(1),86-107。new window  延伸查詢new window
25.林慈芳(20141200)。臺灣財政健全之探討。臺灣經濟論衡,12(8),79-98。  延伸查詢new window
26.周麗芳、許振明、何金巡(20001200)。臺灣地區賦稅結構調整政策對政府財政之影響。主計月報,540,27-40。  延伸查詢new window
27.洪振義、李見發、陳曉芸(20150100)。探討房地產實價課徵的經濟意義及其效果。財稅研究,44(1),130-149。new window  延伸查詢new window
28.洪振義、黃宗煌、李見發(20161100)。課徵環境稅與「雙重紅利論」--以動態產業關聯模型分析。財稅研究,45(6),127-162。new window  延伸查詢new window
29.Charlet, A.、Owens, J.(2010)。An International Perspective on VAT。Tax Notes International,59(12),943-954。  new window
30.Kelley, Allen、Schmidt, Robert(2005)。Evolution of recent economic- demographic modeling: A synthesis。Journal of Population Economics,18,275-300。  new window
31.Klitgaard, Michael、Elmelund-Præstekær, Christian(2014)。The partisanship of systemic retrenchment: tax policy and welfare reform in Denmark 1975-2008。European Political Science Review,6(1),1-9。  new window
32.Kocherlakota, N. R.、Yi, K. M.(1996)。A Simple Time Series Test of Endogenousvs. Exogenous Growth Models: An Application to the United States。The Review of Economics and Statistics,78(1),126-134。  new window
33.Yamarik, S.(2000)。Can Tax Policy Help Explain State-Level Macroeconomic Growth?。Economics Letter,68(2),211-215。  new window
34.Mendoza, E. G.、Milesi-Ferretti, G. M.、Asea, P.(1997)。On the Ineffectiveness of Tax Policy in Altering Long-Run Growth: Harberger's Superneutrality Conjecture。Journal of Public Economics,66(1),99-126。  new window
35.Karadag, Metin、Westaway, Tony(2000)。The Impact on Consumer and Producer Prices of Changes in VAT in Turkey Designed to Meet EU Membership Criteria。Middle East Business and Economic Review,12(1),43-57。  new window
36.Shanmugam, K. R.、Sthanumoorthy, R.(2004)。Sales Tax Policy Interaction among the State Governments in India。Journal of Quantitative Economics,2(1),147-163。  new window
37.Rebelo, Sergio(1991)。Long-run Policy Analysis and Long-run Growth。Journal of Political Economy,99(3),500-521。  new window
38.Barro, Robert J.(1990)。Government Spending in a Simple Model of Endogenous Growth。Journal of Political Economy,98(5),S103-S125。  new window
39.Martin, R.、Fardmanesh, M.(1990)。Fiscal Variables and Growth: A Cross-sectional Analysis。Public Choice,64(3),239-251。  new window
40.Sparks, C. Ryan、McCoskey, Melanie G.、Alvis, John M.(2004)。Can Internet Sales Be Taxed?。Public Finance and Management,4(2),109-137。  new window
41.Alm, James、Melnik, Mikhail I.(2005)。Sales Taxes and the Decision to Purchase Online。Public Finance Review,33(2),184-212。  new window
42.Murrell, David、Yu, Wei-Qiu(2000)。The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada。Canadian Public Policy,26(4),451-460。  new window
43.Lee, Young、Gordon, Roger H.(2005)。Tax Structure and Economic Growth。Journal of Public Economics,89(5/6),1027-1043。  new window
會議論文
1.吳中書、范芝萍(2006)。營業稅調整對總體經濟之可能影響。2005年總體經濟計量模型研討會。  延伸查詢new window
2.Gesko, M.(2013)。Factors influencing the microeconomic and fiscal effects of the reduced VAT。The 10th International Scientific Conference。Brno:Masaryk University。99-106。  new window
研究報告
1.Arnold, Jens M.(2008)。Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries。OECD Publishing。  new window
2.Engen, E. M.、Skinner, J.(1996)。Taxation and Economic Growth。National Bureau of Economic Research。  new window
3.Skinner, J.(1987)。Taxation and Output Growth: Evidence from Africa Countries。  new window
4.Marsden, Keith(1983)。Links Between Taxes and Economic Growth: Some Empirical Evidence。Washington。  new window
5.林金源、陳明進、江莉莉、朱雲鵬(2005)。所得稅及銷售稅稅制改革對所得分配之影響。  延伸查詢new window
6.黃明聖(2015)。調高營業稅徵收率1%挹注中央應負擔國民年金款項之影響。  延伸查詢new window
7.Hong, C. Y.、Hsieh, P. C.、Hong, W. C.(2017)。Business Taxes in Taiwan。  new window
8.Milesi-Ferretti, Gian Maria、Roubini, Nouriel(1998)。Growth Effect of Income and Consumption Taxes: Positive and Normative Analysis。  new window
9.Park, Donghyun、Shin, Kwanho(2011)。Impact of Population Aging on Asia's Future Growth。Asian development bank。  new window
學位論文
1.林明進(2014)。日本提高消費稅率對其財政與經濟影響之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.林展毅(2008)。聯合探討人口成長與經濟成長之關係(碩士論文)。國立清華大學。  延伸查詢new window
圖書
1.Auerbach, Alan J.、Kotlikoff, Laurence J.(1987)。Dynamic Fiscal Policy。Cambridge University Press。  new window
2.Bloom, D. E.、Canning, D.、Sevilla, J.(2003)。The demographic dividend: A new perspective on the economic consequences of population change。  new window
3.Bloom, David E.、Craig, Patricia H.、Malaney, Pia N.(2001)。The Quality of Life in Rural Asia。Hong Kong:Oxford University Press。  new window
4.Creedy, J.(1999)。Modelling Indirect Taxes and tax Reform。Cheltenham:Edward Elgar Press。  new window
5.Keen, M.、Pradhan, M.、Kang, K.、Mooij, R.(2011)。Raising the Consumption Tax in Japan: Why, When, How?。  new window
6.Mirrlees, J.、Adam, S.、Besley, T.、Blundell, R.、Bond, S.、Chote, R.、Gammie, M.、Johnson, P.、Myles, G.、Poterba, J.(2010)。Dimensions of Tax Design: The Mirrlees Review。Oxford:Oxford University Press for Institute for Fiscal Studies。  new window
圖書論文
1.Harberger, A. C.(1964)。Taxation, Resource Allocation and Welfare。The Role of Direct and Indirect Taxes in the Federal Reserve System。Princeton, NJ:Princeton University Press。  new window
2.Bloom, David E.、Canning, David、Finlay, Jocelyn E.(2010)。Population Aging and Economic Growth in Asia。The Economic Consequences of Demographic Change in East Asia。Chicago, IL:University of Chicago Press。  new window
3.Hemels, S.(2009)。Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example。Value Added Tax and Direct Taxation. Similarities and Differences。Amsterdam:IBFD。  new window
4.Tait, A. A.(1991)。VAT Policy Issues: Structure, Regressivity, Inflation, and Exports。Value-added Tax: Administrative and Policy Issues。Washington, DC:IMF Press。  new window
 
 
 
 
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