供給面租稅政策應用到開發中國家之適當性研究__臺灣人文及社會科學引文索引資料庫

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題名：	供給面租稅政策應用到開發中國家之適當性研究
書刊名：	銘傳學刊
作者：	劉其昌
出版日期：	1992
卷期：	3
頁次：	頁91-134
主題關鍵詞：	政策；租稅；開發中國家
原始連結：	連回原系統網址
相關次數：	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:0 共同引用:0 點閱:23

　　　　　自從美國等經濟發展先進國家採行供給面租稅政策的改策精神以來，供給面觀念的租稅改革方案內容受到論者的普遍關注，供給面租稅政策源自於供給面經濟學理論，此一理論因涵蓋範疇之不同，又分為基本性（傳統上）供給面經濟學派，主張回復到以往古典和新古典經濟學派之論點，和流行性（受歡迎）供給面經濟學派，強調樂觀性彈性說；前者主張降低各類稅目的稅率，改善租稅之結構，增進經濟資源的有效配置，減少課稅之扭曲；後者強調降低所得稅之邊際稅率的最高級距適用之稅率，來減緩課稅之累進程度，論者V.P.Gandhi研究彙總流行性供給面租稅政策實施的有效性和妥適性情形，經濟開發中國家由於課稅稅基狹窄，租稅逃漏偏高，政府的稅務稽徵效率不彰，各種租稅之獎勵規定甚多，市場結構具有不完全性，加上資訊取得困難......等，實施流行性供給面觀念之租稅政策，其對經濟效率和成長之貢獻有限；從供給面的觀點而言開發中國家租稅改革內容，為減低政府對狹窄課稅稅基之依賴程序，減少逃漏增加罰則，鼓勵儲蓄活動，避免通貨膨脹造成納稅義務人虛盈實稅，消除股利所得重複課稅，取消出口課稅並改進貨物稅制，降低稅率簡化稅目等。由於各開發中國家之背景特質互異，同時需求亦不相同，適合於經濟先進諸國的供給面學派租稅政策，和以效率為導向之稅制改革方案，必需加以修正配合其它措拖，才可達成預期之政策目標。

以文找文

期刊論文
1.	Bechter, Dan M.(1982)。Budget Deficits and Supply-Side Economies: A Theoretical Discussion。Economic Review，67，14-27。
2.	Bartlett, Bruce R.(1985)。Supply-Side Economics: Theory and Evidence。Quarterly Review，18-29。
3.	Buchanan, James M.、Lee, Dwight R.(1982)。Polities, Time, and the Laffer Curve。Journal of Political Economy，90，816-819。
4.	Fullerton, Don(1982)。On the Possibility of an Inverse Relationship Between Tax Rates and Government Revenues。Journal of Public Economics，19(1)，3-22。
5.	Feige, Edgar L.、McGee, Robert T.(1983)。Swedens laffer Curve: Taxation and the Unobserved Economy。Scandinavian Journal of Economics，85(4)，499-519。
6.	Gillis, Malcolm(1985)。Micro and Macroeconomics of Tax Reform: Indonesia。Journal of Development Economics，19，221-254。
7.	Hemming, R.、Kay, J. A.(1980)。The Laffer Curve。Fiscal Studies，1，83-90。
8.	Mirowski, Philip(1982)。Whats Wrong With the Laffer Curve?。Journal of Economic Issues，16，815-828。
9.	Malcomson, James M.(1986)。Some Analytics of the Laffer Curve。Journal of Public Economics，29，263-279。
10.	Modi, Jitendra R.(1987)。Major Features of Corporate Profit Taxes in Selected Developing Countries。Bulletin，41，65-74。
11.	Palmer, Keith F.(1980)。Mineral Taxation Policies in Developing Countries: An Application of Resource Rent Tax。Staff Papers (International Monetary Fund)，27，517-542。
12.	Wanniski, Jude(1978)。Taxes, Revenues, and the Laffer Curve。The Public Interest，99，3-16。

會議論文
1.	Bahl, Roy(1987)。Tax Reform and Private Sector Growth: Proceedings of a Conference Held July 10 1986。Monograph。Syracuse, New York：Metropolitan Studies Program, Maxwell School of Citizenship and Public Affairs, Syracuse University,。
2.	Federal Reserve Bank of Atlanta and Emory University Law and Economics Center(1982)。Supply-Side Economics in the 1980s: Conference Proceedings。Supply-Side Economics in the 1980s: Conference。Westport, Connecticut：Quorum Books。
3.	Feldstein, Martin(1986)。Supply-Side Economics: Old Truths and New Claims, American Economic Review。The Ninety-Eighth Annual Meeting of the American Economic Association，(會議日期: May 1986)。Nashville, Tennessee。26-30。
4.	Kemp, Jack(1981)。The Classical Economic Case for Cutting Marginal Income Tax Rates。97th Congress，(會議日期: March 10, 1981)。Washington：Government Printing Office。
5.	U.S. Congress(1981)。House Committee on the Budget。97th Congress，(會議日期: March 10, 1981)。Washington：Government Printing Office。
6.	Wanniski, Jude(1981)。Statement Before the Task Force on Tax Policy。97th Congress，(會議日期: March 10, 1981)。
7.	Yoingco, Angel Q.(1986)。Tax Reform in the Philippines。The 4th Asian-Pacific tax Conference，(會議日期: November 17-18, 1986)。Asian-Pacific tax and Investment Research Center。

研究報告
1.	Marsden, Keith(1983)。Links Between Taxes and Economic Growth: Some Empirical Evidence。Washington。

圖書
1.	Breton, Albert(1974)。The Economic Theory of Representative Government。Chicago, Ill.：Aldine Publishing。
2.	Bartlett, Bruce R.(1982)。Reaganomics: Supply Side Economics in Action。New York：Quill。
3.	Balassa, Bela(1971)。The Structure of Protection in Developing Countries。Baltimore：Johns Hopkins University Press。
4.	Buchanan, James M.、Tullock, Gordon(1969)。The Calculus of Consent: Logical Foundations of Constitutional Democracy。Ann Arbor, Michigan：University of Michigan Press。
5.	Bhagwati, Jagdish N.(1978)。Foreign Trade Regimes and Economic Development: Anatomy and Consequences of Exchange Control Regimes。Cambridge, Massachusetts：Ballinger Publishing Co.。
6.	Canto, Victor A.、Joines, Douglas H.、Laffer, Arthour B.(1983)。Foundations of Supply-Side Economics: Theory and Evidence。New York：Academic Press。
7.	Corden, W. M.(1974)。Trade Policy and Economic Welfare。Oxford：Clarendon Press。
8.	Fink, Richard H.(1982)。Supply-Side Economics: A Critical Appraisal。Frederick, Maryland：University Publications of America。
9.	Hailstones, Thomas J.(1982)。Viewpoints on Supply-Side Economics。Richmond, Virginia：Robert F. Dame, Inc.。
10.	Hailstones, Thomas J.(1982)。A Guide to Supply-Side Economics。Richmond, Virginia：Robert F. Dame, Inc.。
11.	Gilder, George(1981)。Wealth and Poverty。New York：Basic Books Inc.。
12.	International Monetary Fund(1985)。Government Finance Statistics Yearbook, 1985。Washington。
13.	India, Ministry of Finance, Department of Economic Affairs(1985)。Long Term Fiscal Policy。New Delhi。
14.	Hall, Robert E.、Rabushka, Alvin(1983)。Low Tax, Simple Tax, Flat Tax。New York：McGraw-Hill。
15.	Laffer, Arthur B.、Seymour, Jan P.(1979)。The Economics of the Tax Revolt: A Reader。New York：Harcourt Brace Jovanovich。
16.	Krueger, Anne O.(1978)。Foreign Trade Regimes and Economic Development Liberalization Attempts and Consequences。Cambridge：Ballinger Press。
17.	Killick, Tony(1984)。The Quest for Economic Stabilisation: The IMF and the Third World。New York：St. Martins Press。
18.	International Monetary Fund(1985)。Foreign Private Investment in Developing Countries: A Study by the Research Department of the International Monetary Fund。Washington。
19.	Meyer, Laurence H.(1981)。The Supply-Side Effects of Economic Policy。Boston, Massachusetts：Kluwer-Nijhoff。
20.	Lecaillon, Jacques(1984)。Income Distribution and Economic Development: An Analytical Survey。Geneva：International Labor Office。
21.	Roberts, Paul C.(1984)。The Supply-Side Revolution: An Insider's Account of Policy-making in Washington。Cambridge, Massachusetts：Harvard University Press。
22.	Raboy, David G.(1982)。Essays in Supply-Side Economics。Washington：Institute for Research on the Economics of Taxation。
23.	Todaro, Michael P.(1985)。Economic Development in the Third World。New York：Longman。
24.	Stein, Herbert(1984)。Presidential economics: The making of economic policy from Roosevelt to Reagan and beyond。New York：Simon and Schuster。
25.	Rosen, Harvey S.(1985)。Public Finance。Homewood, Illinois：Richard D. Irwin。
26.	United States, Department of the Treasury, Tax Reform for Fairness(1984)。Simplicity, and Economic Growth: The Treasury Department Report to the President。Washington：Office of the Secretary, Department of the Treasury。
27.	Wanniski, Jude(1980)。The Way the World Works。New York：Oxford University Press。
28.	Wanniski, Jude(1981)。World Development Report, 1981。New York：Oxford University Press。
29.	Downs, Anthony J.(1957)。An Economic Theory of Democracy。New York：Harper and Row。
30.	Niskanen, William A. Jr.(1971)。Bureaucracy and Representative Government。Chicago, IL：Aldine-Atherton。

單篇論文
1.	Gandhi, Ved P.(19771201)。Sales Taxation of Services in Developing Countries，International Monetary Fund。
2.	Nellor, David C. L.(19840302)。Natural Resource Tax Policy in Developing Countries，International Monetary Fund。
3.	Modi, Jitendra R.(1985)。Levels of Personal Income Taxation in Selected Developing Countries，International Monetary Fund。
4.	Richupan, Somchai(19850422)。Revenue Significance of the Individual Income tax in Developing Countries，International Monetary Fund。

圖書論文
1.	Blinder, Alan S.(1981)。Thoughts on the Laffer Curve。The Supply-Side Effects of Economic Policy。Boston, Massachusetts：Kluwer-Nijhoff。
2.	Corden, W. M.(1975)。The Costs and Consequences of Protection: A Survey of Empirical Work。International Trade and Finance: Frontiers for Research。Cambridge, England：Cambridge University Press。
3.	Ferron, Mark J.(1986)。Issues in Excise Taxation。Fiscal Issues in South-East Asia: Comparative Studies of Selected Economies。Oxford University Press。
4.	Henderson, David(1982)。Limitations of the Laffer Curve as a Justification for Tax Cuts。Supply-Side Economics: A Critical Appraisal。Frederick, Maryland：University Publications of America。
5.	Moszer, Max(1982)。A Comment on the Laffer Model。Supply-Side Economics: A Critical Appraisal。Frederick, Maryland：University Publications of America。
6.	Roberts, Paul C.(1982)。The Breakdown of the Keynesian Model。Supply-Side Economics: A Critical Appraisal。Frederick, Maryland：University Publications of America。
7.	Tobin, James(1982)。Supply-Side Economics: What Is It? Will It Work?。Viewpoints on Supply-Side Economics。Richmond, Virginia：Robert F. Dame, Inc.。
8.	Streeten, Paul(1979)。Development Ideas in Historical Perspective。Toward a New Strategy for Development: A Rothko Chapel Colloquium。New York：Pergamon Press。
9.	Ture, Norman B.(1982)。The Economic Effects of Tax Changes: A Neoclassical Analysis。Supply-Side Economics: A Critical Appraisal。Frederick, Maryland：University Publications of America。
10.	Ture, Norman B.(1982)。Supply Side Analysis and Public Policy。Essays in Supply Side Economics。Washington：Institute for Research on the Economics of Taxation。

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