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題名:共享經濟課稅之租稅歸宿與最適租稅
書刊名:財稅研究
作者:李彥霖陳國樑 引用關係
出版日期:2019
卷期:48:3
頁次:頁100-131
主題關鍵詞:共享經濟課稅最適租稅勞務報酬
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.Cramer, J.、Krueger, A. B.(2016)。Disruptive Change in the Taxi Business: The Case of Uber。The American Economic Review,106(5),177-182。  new window
2.Corlett, W. J.、Hague, D. C.(1953)。Complementarity and the excess burden of taxation。The Review of Economic Studies,21(1),21-30。  new window
3.Zervas, G.、Proserpio, D.、Byers, J. W.(2017)。The rise of the sharing economy: Estimating the impact of Airbnb on the hotel industry。Journal of Marketing Research,54(5),687-705。  new window
4.Benjaafar, S.、Kong, G.、Li, X.、Courcoubetis, C.(2019)。Peer-to-Peer Product Sharing: Implications for Ownership, Usage and Social Welfare in the Sharing Economy。Management Science,65(2),477-493。  new window
5.Dalton, T. R.、Sadka, E.(1980)。A Many-Good Corlett-Hague Tax Rule。Economics Letters,4,169-172。  new window
6.Edelman, Benjamin G.、Geradin, Damien(2016)。Efficiencies and Regulatory Shortcuts: How Should We Regulate Companies like Airbnb and Uber?。Stanford Technology Law Review,19,293-328。  new window
7.Einav, L.、Farronato, C.、Levin, J.(2016)。Peer-to-Peer Markets。Annual Review of Economics,8,615-635。  new window
8.Hall, J. V.、Krueger, A. B.(2018)。An Analysis of the Labor Market for Uber's Driver-Partners in the United States。ILR Review,71(3),705-732。  new window
9.Sandmo, A.(1986)。A Reinterpretation of Elasticity Formulae in Optimum Tax Theory。Economica,54,89-96。  new window
10.Belk, Russell(2014)。You are what you can access: Sharing and collaborative consumption online。Journal of Business Research,67(8),1595-1600。  new window
11.Ramsey, Frank P.(1927)。A Contribution to the Theory of Taxation。Economic Journal,37(145),47-61。  new window
研究報告
1.Barron, K.、Kung, E.、Proserpio, D.(2018)。The Sharing Economy and Housing Affordability: Evidence from Airbnb。  new window
2.Bibler, A. J.、Teltser, K. F.、Tremblay, M. J.(2018)。Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements。McMaster University。  new window
3.Cohen, P.、Hahn, R.、Hall, J.、Levitt, S.、Metcalfe, R.(2016)。Using Big Data to Estimate Consumer Surplus: The Case of Uber。  new window
4.Fraiberger, S. P.、Sundararajan, A.(2017)。Peer-to-Peer Rental Markets in the Sharing Economy。  new window
5.Horton, J. J.、Zeckhauser, R.(2016)。Owning, Using and Renting: Some Simple Economics of the Sharing Economy。  new window
圖書
1.Botsman, Rachel、Rogers, Roo(2010)。What's Mine Is Yours: The Rise of Collaborative Consumption。Harper Business。  new window
2.Rosen, H. S.、Gayer, T.(2014)。Public Finance。New York, NY:McGraw-Hill/Irwin。  new window
3.Harberger, A. C.(1974)。Taxation and welfare。University of Chicago Press。  new window
單篇論文
1.Beutin, N.(2017)。Sharing Economy-- The New Business Model,PwC。  new window
2.Biswas, R.,Pahwa, A.,Sheth, M.(2015)。The Rise of the Sharing Economy: The Indian Landscape,London:EY。  new window
 
 
 
 
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