期刊論文1. | Atkinson, A. B.、Stiglitz, J. E.(1976)。The Design of Tax Structure: Direct versus Indirect Taxation。Journal of Public Economics,6(2),55-75。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | 林安樂(19860300)。新制營業稅對物價及所得分配的影響。財稅研究,18(2),10-36。 延伸查詢![new window](/gs32/images/newin.png) |
3. | 賀廣鈴(19850100)。新制營業稅稅率訂定原則及方法。財稅研究,17(1),45-63。 延伸查詢![new window](/gs32/images/newin.png) |
4. | Atkinson, A. B.、Stiglitz, J. E.(1974)。The Structure of Indirect Taxation and Economic Efficiency。Journal of Public Economics,1,97-119。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | 王坤一(19891200)。日本改革消費稅之回顧與檢討。臺灣經濟研究月刊,12(12)=144,84-89。 延伸查詢![new window](/gs32/images/newin.png) |
6. | 林安樂(19840900)。營業加值稅的價格效果及其稅負重分配。臺北市銀月刊,15(9)=180,1-29。 延伸查詢![new window](/gs32/images/newin.png) |
7. | 莊文政(19860300)。新制營業稅之稅額計算。財稅研究,18(2),37-53。 延伸查詢![new window](/gs32/images/newin.png) |
8. | Lindholm,Richard W.、張盛和(19850100)。加值稅與國際競爭能力。財稅研究,17(1),17-29。 延伸查詢![new window](/gs32/images/newin.png) |
9. | 劉寧添、吳俊德(19870500)。黃金條塊應否課徵營業稅之問題研究。財稅研究,19(3),32-39。 延伸查詢![new window](/gs32/images/newin.png) |
10. | 顏慶章、張盛和、鄭宗典(19870500)。歐洲加值稅考察報告。財稅研究,19(3),22-31。 延伸查詢![new window](/gs32/images/newin.png) |
11. | Aaron, H.(1968)。The Differential Price Effects of a Value Added Tax。National Tax Journal,21,162-175。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Bracewell-Milnes, T. B.(1969)。Value Added Taxation in the United Kingdom。Journal of Business and Finance,1969(Jun.),67-30。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Bradley, J. S.(1969)。The Tax on Value Added。Accountancy,80,1-4。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Forte., F.(1966)。On the Feasibility of a Truly General Value Added Tax: Some Reflections on the French Experience。National Tax Journal,19(4),337-361。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Lindholm, R. W.(1969)。A Plea for the Value Added Tax。Tax Review,30,17-24。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Lindholm, R. W.(1968)。Some Value-Added Tax Impacts on the International Competitiveness of producers。The Journal of Finance,23(4),659-665。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Lindholm, R. W.(1970)。Value Added Tax vs. Corporation Income Tax。Business Economics,5(1),62-65。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Mclure, C. C. Jr(1988)。The VAT and Other Revenue Sources。Business Economics,23(4),19-24。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Matthiasson, B.(1970)。The Value-Added Tax。Finance and Development,1(7),40-46。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Missorten, W.(1968)。Some Problems in Implementing a Tax on Value Added。National Tax Journal,21(4),396-411。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Oakland, W. H.(1967)。The Theory of The Value-Added Tax。National Tax Journal,20(2),119-136。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Sapounas, George S.(1987)。Allocation of Goods and Services in VAT: the Case of Greece。European Economic Review,31,1285-1298。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | 顏慶章(19870500)。An Introduction to the Value-added Tax in the Republic of China。財稅研究,19(3),5-21。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | 邱政茂(19850100)。新制營業稅之會計處理。財稅研究,17(1),64-71。 延伸查詢![new window](/gs32/images/newin.png) |