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題名：On the Efficiency Aspect of Inheritance Taxation
書刊名：經濟論文
作者：朱敬一／呂俊慧／楊建成
作者(外文)：Chu, Cyrus C. Y.／Lu, Chun-hui／Yang, C. C.
出版日期：2020
卷期：48:2
頁次：頁151-181
主題關鍵詞：遺產稅；資源錯誤配置；效率；Inheritance tax；Resource misallocation；Efficiency
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:3
期刊論文
1.Piketty, Thomas、Saez, Emmanuel(2013)。A Theory of Optimal Inheritance Taxation。Econometrica，81(5)，1851-1886。  new window
2.Broda, C.、Weinstein, D. E.(2006)。Globalization and the Gains from Variety。The Quarterly Journal of Economics，121(2)，541-585。  new window
3.Bernanke, B. S.、Gürkaynak, R. S.(2002)。Is growth exogenous? Taking Mankiw, Romer and Weil seriously。NBER Macroeconomics Annual，16。  new window
4.Chu, C. Y. C.(1990)。An Existence Theorem on the Stationary State of Income Distribution and Population Growth。International Economic Review，31，171-185。  new window
5.Laitner, J. P.(1979)。Household Bequests, Perfect Expectations, and the National Distribution of Wealth。Econometrica，47，1175-1193。  new window
6.Benabou, Roland(2002)。Tax and Education Policy in a Heterogeneous-Agent Economy: What Levels of Redistribution Maximize Growth and Efficiency?。Econometrica，70(2)，481-517。  new window
7.Cagetti, Marco、De Nardi, Mariacristina(2009)。Estate Taxation, Entrepreneurship, and Wealth。American Economic Review，99(1)，85-111。  new window
8.Charness, G.、Rabin, M.(2002)。Understanding Social Preferences with Simple Tests。Quarterly Journal of Economics，117，817-869。  new window
9.Engelmann, D.、Strobel, M.(2004)。Inequality Aversion, Efficiency and Maximin Preferences in Simple Distribution Experiments。American Economic Review，94，857-869。  new window
10.Farhi, Emmanuel、Werning, Iván(2010)。Progressive Estate Taxation。Quarterly Journal of Economics，125(2)，635-673。  new window
11.Farhi, E.、Werning, I.(2013)。Estate Taxation with Altruism Heterogeneity。American Economic Review Papers & Proceedings，103，489-495。  new window
12.Heathcote, J.、Storesletten, K.、Violante, G. L.(2014)。Consumption and Labor Supply with Partial Insurance: An Analytical Framework。American Economic Review，104，1-52。  new window
13.Hendel, I.、Nevo, A.(2006)。Measuring the Implications of Consumer Inventory Behavior。Econometrica，74，1637-1673。  new window
14.Hurst, Erik、Pugsley, Benjamin Wild(2011)。What Do Small Businesses Do?。Brookings Papers on Economic Activity，43，73-118。  new window
15.Nishiyama, S.(2002)。Bequests, Inter Vivos Transfers, and Wealth Distribution。Review of Economic Dynamics，5，892-931。  new window
16.Restuccia, D.、Rogerson, R.(2008)。Policy Distortion and Aggregate Productivity with Heterogeneous Plants。Review of Economic Dynamics，11，707-720。  new window
17.Schildberg-Hörisch, H.(2010)。Is the Veil of Ignorance Only a Concept About Risk? An Experiment。Journal of Public Economics，94(11/12)，1062-1066。  new window
18.Traub, S.、Seidl, C.、Schmidt, U.、Levati, M. V.(2005)。Friedman, Harsanyi, Rawls, Boulding - or Somebody Else? An Experimental Investigation of Distributive Justice。Social Choice and Welfare，24，283-309。  new window
19.Ueng, K. L. G.(2005)。On Presumptive Tax。Academia Economic Papers，33，141-171。  new window
20.Yue, S.(2002)。The Bivariate Lognormal Distribution for Describing Joint Statistical Properties of a Multivariate Storm Event。Environmetrics，13，811-819。  new window
21.Hsieh, Chang-Tai、Klenow, Peter J.(2009)。Misallocation and Manufacturing TFP in China and India。The Quarterly Journal of Economics，124(4)，1403-1448。  new window
22.Mirrlees, James Alexander(1971)。An Exploration in the Theory of Optimum Income Taxation。The Review of Economic Studies，38(2)，175-208。  new window
23.Pérez-González, Francisco(2006)。Inherited Control and Firm Performance。American Economic Review，96(5)，1559-1588。  new window
24.Saez, Emmanuel(2001)。Using Elasticities to Derive Optimal Income Tax Rates。Review of Economic Studies，68(1)，205-229。  new window
25.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
研究報告
1.Holter, H. A.、Krueger, D.、Stepanchuk, S.(2014)。How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?。  new window
2.Saez, E.、Stantcheva, S.(2013)。Generalized Social Marginal Welfare Weights for Optimal Tax Theory。  new window
圖書
1.Paine, Thomas(1776)。Common Sense。London：John Almon。  new window
2.U.S. Bureau of Labor Statistics(2014)。Multifactor Productivity Trends。Washington, DC：U.S. Bureau of Labor Statistics。  new window
圖書論文
1.Gale, W. G.、Slemrod, J. B.(2001)。Rethinking Estate and Gift Taxation: Overview。Rethinking Estate and Gift Taxation。Washington, DC：Brookings Institution Press。  new window
2.Jones, C. I.(2016)。The Facts of Economic Growth。Handbook of Macroeconomics。Elsevier。  new window
3.Kopczuk, W.(2013)。Taxation of Intergenerational Transfers and Wealth。Handbook of Public Economics。Elsevier。  new window
4.Piketty, T.、Zucman, G.(2015)。Wealth and Inheritance in the Long Run。Handbook of Income Distribution。Amsterdam：Elsevier。  new window
 
 
 
 
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