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題名:我國綜合所得稅收之所得彈性實證估計
書刊名:財稅研究
作者:黃蔭基楊瑞元
出版日期:1999
卷期:31:5
頁次:頁28-35
主題關鍵詞:綜合所得稅收所得彈性
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(1) 博士論文(1) 專書(0) 專書論文(0)
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     本文之主要目的在實證估計我國綜合所得稅收之所得彈性。所得彈性代表所得稅 制的累進性, 有助於不同國家不同所得稅率結構間累進程度的比較,因此我們以我國 1970 年到 1993 年之時間數列資料作估計, 得出綜合所得稅收的所得彈性值約介於 1.106 與 1.242 之間。就所得稅制的累進性而言,低於美國的介於 1.297 與 1.631 間。我們也發現 衡量所得分配不平均的 Gini 係數提高時並不會顯著的增加綜合所得稅收。
期刊論文
1.Phillips, P. C. B.、Hansen, B. E.(1990)。Statistical inference in instrumental variables regression with I(1) processes。Review of Economic Studies,57,99-125。  new window
2.Phillips, Peter C. B.(1987)。Time Series Regression with a Unit Root。Econometrica,55(2),277-301。  new window
3.曾光文(19940600)。臺灣個人所得稅制累進程度的衡量--總租稅彈性的應用。法商學報,29,333-372。  延伸查詢new window
4.林華德(19870300)。稅收的決定因素。財稅研究,19(2),138-153。new window  延伸查詢new window
5.Fries, A.、Hutton, J.、Lambert, P.(1982)。The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior。Review of Economics and Statistics,64(1),147-151。  new window
6.Hamilton, J.(1995)。Anatomy of Satellite Trading in the National Market System for NYSE-Listed Stocks。Journal of Financial Research,18(2),189-202。  new window
7.Hansen, B.(1992)。The Likelihood Ratio Test under Non-Standard Condition: Testing the Markov Switching Model of GNP。Journal of Applied Econometrics,7,S61-S82。  new window
8.Phillips, P.、Perron, P.(1988)。Testing a Unit Root in Time Series Regression。Biometrika,75,335-346。  new window
9.Ram, R.(1991)。Elasticity of Individual Income Tax in the United States: Further Evidence from cross-section Data。National Tax Journal,44(1),93-99。  new window
10.Schwert, G.(1989)。Test for Unit Roots: A Monte Carlo Investigation。Journal of Business & Economic Statistics,7(2),147-159。  new window
11.Tanzi, V.(1969)。Measuring the Sensitivity of the Federal Income Tax from Cross-Section Data: A New Approach。Review of Economics and Statistics,51(1),206-209。  new window
12.Johansen, Søren(1988)。Statistical Analysis of Cointegration Vectors。Journal of Economic Dynamics and Control,12(2/3),231-254。  new window
13.Sims, Christopher A.(1980)。Macroeconomics and Reality。Econometrica: Journal of the Econometric Society,48(1),1-48。  new window
14.Engle, Robert F.、Granger, Clive W. J.(1987)。Cointegration and Error Correction: Representation, Estimation, and Testing。Econometrica,55(2),251-276。  new window
15.Kwiatkowski, Denis、Phillips, Peter C. B.、Schmidt, Peter、Shin, Yongcheol(1992)。Testing the null hypothesis of stationarity against the alternative of a unit root: How sure are we that economic time series have a unit root?。Journal of Econometrics,54(1-3),159-178。  new window
16.Granger, Clive William John、Newbold, Paul(1974)。Spurious Regressions in Econometrics。Journal of econometrics,2(2),111-120。  new window
17.Newey, Whitney K.、West, Kenneth D.(1987)。A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix。Econometrica,55(3),703-708。  new window
18.Young, H. P.(1990)。Progressive taxation and equal sacrifice。The American Economic Review,80(1),253-266。  new window
圖書
1.Rosen, H. S.(1992)。Public Finance。Richard D. Irwin, Inc.。  new window
2.Fuller, W.(1976)。Introduction to Statistical Time Series。New York:Wiley。  new window
3.Granger, C.(1991)。Time Series Econometrics。Routledge。  new window
其他
1.Wooldridge, J.(1991)。Note on Regression with Difference-Stationary Data,Michigan State University。  new window
 
 
 
 
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