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題名:公司所得稅歸宿理論之回顧與發展
書刊名:財稅研究
作者:林至常
出版日期:1984
卷期:16:1
頁次:頁55-61
主題關鍵詞:公司所得稅歸宿理論
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)
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  • 共同引用共同引用:0
  • 點閱點閱:4
期刊論文
1.Jones, R. W.(1965)。The Structure of Simple General Equilibrium Models。Journal of Political Economy,73(6),557-572。  new window
2.Ratti, R. A.、Shome, P.(1977)。On a General Equilibrium Model of the Incidence of the Corporation Tax Under Uncertainty。Journal of Public Economics,8(2),233-238。  new window
3.Ratti, R. A.、Shome, P.(1977)。The Incidence of the Corporation Income Tax: A Long-Run, Specific Factor Model。Southern Economy Journal,44,85-98。  new window
4.Bhatia, K. B.(1981)。Intermediate Goods and the Incidence of the Corporation Income Tax。Journal of Public Economics,16,93-112。  new window
5.Ballentine, J. G.(1978)。The Incidence of a Corporation Income Tax in a Growing Economy。Journal of Political Economy,86(5),863-875。  new window
6.Friedlaender, A. F.、Vandeudrope, A. F.(1978)。Capital Taxation In A Dynamic General Equilibrium Setting。Journal of Public Economics,10(1),1-24。  new window
7.Liam, P. E.、Hartman, D. G.(1982)。On the Incidence and Excess Burden of the Corporation Income Tax。Public Finance,37(1),48-58。  new window
8.Anderson, R.、Ballentine, J. G.(1976)。The Incidence and Excess Burden of a Profits Tax under Imperfect Competition。Public Finance,31(2),159-176。  new window
9.Ballentine, J. G.(1977)。Non-Profit Maximizing Behavior and the Short-Run Incidence of the Corporation Income Tax。Journal of Public Economics,7(1),135-146。  new window
10.Ballentine, J. G.、Eris, I.(1975)。On the General Equilibrium Analysis of Tax Incidence。Journal of Political Economy,83(3),633-644。  new window
11.Melrin, J. R.(1979)。Short-Run Price Effects of the Corporate Income Tax and Implications for International Trade。American Economic Review,69(5),765-774。  new window
12.Batra, R. N.(1975)。A General Equilibrium Model of the Incidence of Corporation Income Tax Under Uncertainty。Journal of Public Economics,4(4),343-360。  new window
13.Hatta, T.、Haltiwanger, J.(1982)。A Decomposition of the Harberger Expression for Tax Incidence。Journal of Public Economics,19(3),353-366。  new window
會議論文
1.張慶輝(1981)。獨占與公司所得稅之歸宿。中國經濟學會年會。臺北。67-80。  延伸查詢new window
學位論文
1.林至常(1983)。公司所得稅歸宿理論之分析(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Atkinson, Anthony B.、Stiglitz, Joseph E.(1980)。Lectures on Public Economics。New York:McGraw-Hill。  new window
2.Harberger, Arnold C.(1974)。Taxation and Welfare。Boston:Little, Brown, & Co。  new window
 
 
 
 
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