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題名:Dual Income Tax與租稅逃漏
書刊名:財稅研究
作者:黃則強 引用關係
出版日期:2008
卷期:40:3
頁次:頁204-211
主題關鍵詞:租稅逃漏稅
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:2
  • 點閱點閱:4
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。new window  延伸查詢new window
2.Boadway, R.(2004)。The Dual Income Tax system: an overview。CESifo Dice Report,2(3),3-8。  new window
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。  new window
4.Christian, K.、Martin, D. D.(2007)。A growth oriented Dual Income Tax。International Tax and Public Finance,14(2),191-221。  new window
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。  new window
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。  new window
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。  new window
8.Wolfgang, E.、Bemd, G.(2005)。Dual income taxation in EU member countries。CESifo Dice Report,1,41-47。  new window
9.Lee, Kangoh(2001)。Tax Evasion and Self-insurance。Journal of Public Economics,81(1),73-81。  new window
10.Corlett, W. J.、Hague, D. C.(1953)。Complementarity and the Excess Burden of Taxation。Review of Economic Studies,21(1),21-30。  new window
11.Cremer, Helmuth、Gahvari, Firouz(1994)。Tax Evasion, Concealmet and the Optimal Linear Income Tax。The Scandinavian Journal of Economics,96,219-239。  new window
12.Cremer, Helmuth、Gahvari, Firouz(1995)。Tax evasion and the optimum general income tax。Journal of Public Economics,60,235-249。  new window
13.Cremer, Helmuth、Gahvari, Firouz(1993)。Tax Evasion and Optimal Commodity Taxation。Journal of Public Economics,50(2),261-275。  new window
 
 
 
 
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