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題名:考慮資本要素下之消費稅與所得稅關係
書刊名:財稅研究
作者:許義忠
出版日期:1999
卷期:31:4
頁次:頁113-121
主題關鍵詞:資本消費稅所得稅
原始連結:連回原系統網址new window
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     本文之研究係將資本要素納入要素市場,藉此引申出儲蓄的概念,並且探討在有 租稅逃漏的租稅混合制度中,當要素市場中包含資本與勞動兩要素,而且所得稅與消費稅稅 基不同時,則所得稅率與消費稅率之間的抵換關係為何。本文研究結果顯示,在考慮了資本 要素之後,消費稅對所得稅不具備完全反方向之抵換關係。
期刊論文
1.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1(3/4),323-338。  new window
2.Virmani, A.(19890700)。Indirect Tax Evasion and Production Efficiency。Journal of Public Economics,39(2),223-237。  new window
3.Marrelli, M.(1984)。On Indirect Tax Evasion。Journal of Public Economics,25,181-196。  new window
4.Schroyen, Fred(1997)。Pareto Efficient Income Taxation under Costly Monitoring。Journal of Public Economics,65(3),343-366。  new window
5.Cowell, Frank A.、Gordon, James P. F.(1988)。Unwillingness to Pay: Tax Evasion and Public Good Provision。Journal of Public Economics,36(3),305-321。  new window
6.Yitzhaki, S.(1974)。Income tax evasion: A theoretical analysis。Journal of Public Economics,3(2),201-202。  new window
7.Cremer, H.、Gahvari, Firouz(1993)。Tax Evasion and Optimal Commodity Taxation。Journal of Public Economics,50,261-275。  new window
8.Srinivasan, T. N.(1973)。Tax Evasion: A Model。Journal of Public Economics,2,339-346。  new window
9.Kaplow, L.(1990)。Optimal Taxation with Costly Enforcement and Evasion。Journal of Public Economics,43,221-236。  new window
10.Kesselman, J. R.(1993)。Evasion Effects of Changing the Tax Mix。Economic Record,69,131-148。  new window
11.Feehan, J. P.(1989)。Pareto-Efficiency with Three Varieties of Public Input。Public Finance,44(2),237-248。  new window
12.Groenewegen, P. D.(1984)。Rationalizing Australian Taxation Revisited。Economic Record,60,113-127。  new window
13.Lemieux, T.、Fortin, Bernard、Frechette, Pierre(1994)。The Effect of Taxes on Labor Supply in the Underground Economy。American Economic Review,84(1),231-254。  new window
14.Kesselman, J. R.(1989)。Income tax evasion: An intersectoral analysis。Public Finance,38,137-182。  new window
15.Lynde, C.(1992)。Private Profit and Public Capital。Journal of Macroeconomics,14(1),125-142。  new window
16.Seitz, Helmut(1994)。Public Capital and the Demand for Private Inputs。Journal of Public Economics,54,287-307。  new window
17.Welsch, Heinz(1992)。A note on lindahl taxes when public goods are inputs to household production。Journal of Economics,56(1),99-105。  new window
18.Mirrlees, James Alexander(1971)。An Exploration in the Theory of Optimum Income Taxation。The Review of Economic Studies,38(2),175-208。  new window
19.Aschauer, David Alan(1989)。Is Public Expenditure Productive?。Journal of Monetary Economics,23(2),177-200。  new window
學位論文
1.沈慧君(1992)。逃稅行為與地下經濟之一般均衡分析(碩士論文)。國立臺灣大學。  延伸查詢new window
2.夏美業(1995)。租稅混合對租稅逃漏的影響--兼論公共財最適提供法則(碩士論文)。國立政治大學。  延伸查詢new window
圖書論文
1.Bental, Benjamin、Ben-Zion, Uri、Wenig, Alois(1985)。Macroeconomic Policy and The Shadow Economy。The Economics of the Shadow Economy。Berlin:Springer-Verlag。  new window
2.Methews, R.(1983)。Tax Effectiveness and Tax Equity in Federal Countries。Tax Assignment in Federal Countries。Anu, Canberra:Centre for Research on Federal Financial Relations。  new window
 
 
 
 
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