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題名:所得稅政策對於經濟成長之影響--以臺灣租稅制度為例
書刊名:應用經濟論叢
作者:王韋能 引用關係謝智源 引用關係陳智華 引用關係
作者(外文):Wang, Wei-nengShieh, Jhy-yuanChen, Jhy-hwa
出版日期:2013
卷期:94
頁次:頁155-189
主題關鍵詞:兩稅合一經濟成長租稅政策Integrated income tax systemEconomic growthTaxation policy
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:12
  • 點閱點閱:25
期刊論文
1.Brock, William A.、Turnovsky, Stephen J.(1981)。The Analysis of Macroeconomic Policies in Perfect Foresight Equilibrium。International Economic Review,22(1),179-209。  new window
2.Koester, R. B.、Kormendi, R. C.(1989)。Taxation, aggregate activity and economic growth: cross-country evidence on some supply-side hypotheses。Economic Inquiry,27(3),367-386。  new window
3.財政部(1997)。兩稅合一方案簡介。中國稅務旬刊,1631,13-18。  延伸查詢new window
4.戴孟宜、呂麗蓉、胡士文、王葳(200906)。農業政策與內生成長。應用經濟論叢,85,1-45。new window  延伸查詢new window
5.Canton, E.(2001)。Fiscal Policy in a Stochastic Model of Endogenous Growth。Economic Modelling,18,19-47。  new window
6.De Hek, P. A.(2006)。On Taxation in a Two-sector Endogenous Growth Model with Endogenous Labor Supply。Journal of Economic Dynamic and Control,30(4),655-685。  new window
7.Dempsey, M.、Partington, G.(2008)。Cost of Capital Equations under the Australian Imputation Tax System。Accounting & Finance,48,439-460。  new window
8.Easterly, W.、Rebelo, S.(1993)。Marginal Income Tax Rates and Economic Growth in Developing Countries。European Economic Review,37,409-417。  new window
9.Gujarathi, M.、Feldmann, D.(2006)。Dividend Imputation Systems in Industrialized Countries: An Examination of Relative Tax Burdens。Advances in International Accounting,19,243-259。  new window
10.Helminen, M.(2001)。Finland’s Imputation System under the Pressure of Globalization。Bulletin for International Fiscal Documentation,55,17-21。  new window
11.Jones, L. E.、Manuelli, R. E.(1992)。Finite Lifetimes and Growth。Journal of Economic Theory,58,171-197。  new window
12.Kim, S. J.(1998)。Growth Effect of Taxes in an Endogenous Growth Model: To What Extent Do Taxes Affect Economic Growth?。Journal of Economic Dynamics and Control,23,125-158。  new window
13.McLure, Jr., C. E.(1980)。International Aspects of Dividend Relief。Journal of Corporate Taxation,7,137-162。  new window
14.Poterba, J. M.、Summers, L. H.(1984)。New Evidence that Taxes Affect the Value of Dividends。The Journal of Finance,39,1397-1415。  new window
15.Razin, Assaf、Yuen, Chi-Wa(1996)。Capital Income Taxation and Long-run Growth: New Perspectives。Journal of Public Economics,59,239-263。  new window
16.Turnovsky, Stephen J.(1990)。The Effects of Taxes and Dividend Policy on Capital Accumulation and Macroeconomic Behavior。Journal of Economic Dynamics and Control,14,491-521。  new window
17.Uhlig, H.、Yanagawa, N.(1996)。Increasing the Capital Income Tax May Lead to Faster Growth。European Economic Review,40(8),1521-1540。  new window
18.Yakita, A.(2003)。Taxation and Growth with Overlapping Generations。Journal of Public Economics,87,467-487。  new window
19.Guo, J. T.、Harrison, S. G.(2004)。Balanced-budget Rules and Macroeconomic (In)stability。Journal of Economic Theory,119,357-363。  new window
20.Judd, Kenneth L.(1987)。The Welfare Cost of Factor Taxation in a Perfect-foresight Model。Journal of Political Economy,95,675-709。  new window
21.Stokey, N. L.、Rebelo, S.(1995)。Growth Effects of Flat-Rate Taxes。Journal of Political Economy,103(3),519-550。  new window
22.Chamley, Christophe(1986)。Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives。Econometrica,54(3),607-622。  new window
23.Ramsey, F. P.(1928)。A mathematical theory of saving。Economic Journal,38(152),543-559。  new window
24.許嘉棟(19890900)。兩稅合一所得稅制影響之一般均衡動態模擬分析。經濟論文,17(2),1-53。new window  延伸查詢new window
25.Rebelo, Sergio(1991)。Long-run Policy Analysis and Long-run Growth。Journal of Political Economy,99(3),500-521。  new window
26.Barro, Robert J.(1990)。Government Spending in a Simple Model of Endogenous Growth。Journal of Political Economy,98(5),S103-S125。  new window
學位論文
1.許正寬(1997)。小型開放經濟下之兩稅合一問題研究(碩士論文)。國立政治大學。  延伸查詢new window
2.蘇漢邦(2005)。「兩稅合一」制度對國內經濟與所得之事後影響評估(博士論文)。臺灣大學。new window  延伸查詢new window
圖書
1.財政部(2008)。中華民國賦稅統計年報96年。台北:行政院財政部。  延伸查詢new window
2.林安樂(2000)。我國實施兩稅合一的可計算一般均衡分析。台北:中華經濟研究院。  延伸查詢new window
 
 
 
 
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