期刊論文1. | 黃則強、李玉鳳(20071100)。北歐國家Dual Income Tax租稅改革初探。財稅研究,39(6),150-158。 延伸查詢 |
2. | Boadway, R.(2004)。The Dual Income Tax system: an overview。CESifo Dice Report,2(3),3-8。 |
3. | Boadway, R.(2005)。Income tax reform for a globalized world: The case for a Dual Income Tax。Journal of Asian Economics,16,910-927。 |
4. | Christian, K.、Martin, D. D.(2007)。A growth oriented Dual Income Tax。International Tax and Public Finance,14(2),191-221。 |
5. | Eckhard, J.、Wolfgang, P.(1999)。Tax evasion, tax competition and the gains from nondiscrimination: the case of interest taxation in Europe。The Economic Journal,109,93-101。 |
6. | Nielsen, S. B.、Sorensen, P. B.(1997)。On the optimality of the Nordic system of dual income taxation。Journal of Public Economics,,63,311-329。 |
7. | Sorensen, P. B.(1994)。From the global income tax to the dual income tax: recent reform in the Nordic countries。International Tax and Public Finance,1,57-79。 |
8. | Wolfgang, E.、Bemd, G.(2005)。Dual income taxation in EU member countries。CESifo Dice Report,1,41-47。 |
9. | Lee, Kangoh(2001)。Tax Evasion and Self-insurance。Journal of Public Economics,81(1),73-81。 |
10. | Corlett, W. J.、Hague, D. C.(1953)。Complementarity and the Excess Burden of Taxation。Review of Economic Studies,21(1),21-30。 |
11. | Cremer, Helmuth、Gahvari, Firouz(1994)。Tax Evasion, Concealmet and the Optimal Linear Income Tax。The Scandinavian Journal of Economics,96,219-239。 |
12. | Cremer, Helmuth、Gahvari, Firouz(1995)。Tax evasion and the optimum general income tax。Journal of Public Economics,60,235-249。 |
13. | Cremer, Helmuth、Gahvari, Firouz(1993)。Tax Evasion and Optimal Commodity Taxation。Journal of Public Economics,50(2),261-275。 |