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題名:探討房地產實價課徵的經濟意義及其效果
書刊名:財稅研究
作者:洪振義 引用關係李見發 引用關係陳曉芸
出版日期:2015
卷期:44:1
頁次:頁130-149
主題關鍵詞:房地產實價課稅賦稅改革
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:1
  • 共同引用共同引用:52
  • 點閱點閱:3
期刊論文
1.Dolbeare, C. N.(2001)。Housing Affordability: Challenge and Context。Journal of Policy Development and Research,5(2),111-130。  new window
2.Kutty, N. K.(2005)。A New Measure of Housing Affordability: Estimates and Analytical Results。Housing Policy Debate,16(1),113-142。  new window
3.Quigley, J. M.、Raphael, S.(2004)。Is Housing Unaffordable? Why Isn't It More Affordable?。Journal of Economic Perspective,18(1),191-214。  new window
4.Stone, M. E.(2006)。A Housing Affordability Standard for the UK。Housing Studies,21(4),453-476。  new window
5.Bourassa, S. C.(1996)。Measuring the Affordability of Home-ownership。Urban Studies,33(10),1867-1877。  new window
6.Lerman, D. L.、Reeder, W. J.(1987)。The Affordability of Adequate Housing。AREUEA Journal,15(4),389-404。  new window
7.Birch, John W.、Sunderman, Mark A.、Smith, Brent C.(2004)。Vertical Inequity in Property Taxation: A Neighborhood Based Analysis。Journal of Real Estate Finance and Economics,29(1),71-78。  new window
8.Cheng, P. L.(1974)。Property Taxation, Assessment Performance and Its Measurement。Public Finance,29(3),268-284。  new window
9.黃佳鈴、張金鶚(20051100)。從房地價格分離探討地價指數之建立。臺灣土地研究,8(2),73-106。new window  延伸查詢new window
10.王宏文(20101200)。臺北市地價稅公平性之研究。行政暨政策學報,51,47-76。new window  延伸查詢new window
11.花敬群(20131200)。不動產稅制改革議題與策略。當代財政,36,8-24。  延伸查詢new window
12.Smith, B.(2000)。Applying Models for Vertical Inequity in the Property Tax to a Non-market Value State。Journal of Real Estate Research,19(3),321-344。  new window
13.Skouras, A.(1978)。The Non-Neutrality of Land Taxation。Public Finance/Finances Publiques,33(1/2),113-134。  new window
14.蔡吉源(20011100)。臺灣土地課稅制度--問題、影響與改革。臺灣土地研究,3,37-82。new window  延伸查詢new window
15.Bentick, B. L.(1979)。The capitalization of the property tax and idle land: comment。Land Economics,55(4),545-548。  new window
16.Bentick, B. L.(1979)。The impact of taxation and valution practices on the timing and efficiency of land use。Journal of Political Economy,87(4),859-868。  new window
17.Anderson, J. E.(1992)。Land development timing: effects of uncertainty in income and tax policy。Papers in Regional Science,71(1),45-52。  new window
18.Anderson, John E.(1986)。Property taxes and the timing of urban land development。Regional Science and Urban Economics,16,483-492。  new window
19.Owen, Michael S.、Thirsk, Wayne R.(1974)。Land taxes and idle land: a case study of Houston。Land Economics,50(3),251-260。  new window
20.Kamath, R.(1988)。The Measurement of Housing Affordability。Real Estate Issues,13(2),26-33。  new window
21.Weicher, J. C.(1977)。The Affordability of New Homes。AREUEA Journal,5,209-226。  new window
22.Mieszkowski, Peter M.(1972)。The Property Tax: An Excise Tax or A Profit Tax?。Journal of Public Economics,1(1),73-96。  new window
23.蔡曜如(20031200)。我國房地產市場之發展、影響暨政府因應對策。中央銀行季刊,25(4),31-63。new window  延伸查詢new window
24.Asabere, P. K.、Huffman, F. E.(1991)。Zoning and Industrial Land Values: The Case of Philadelphia。AREUEA Journal,19(2),154-160。  new window
25.Asabere, P. K.、Colwell, Peter F.(1984)。Zoning and the Value of Urban Land。Real Estate Issues,9(1),22-27。  new window
26.Allen, Marcus(2003)。Measuring Vertical Property Tax Inequity in Multifamily Property Markets。Journal of Real Estate Research,25(2),171-184。  new window
27.Cornia, Gary、Slade, Barrett S.(2005)。Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity。Journal of Real Estate Research,27(1),17-46。  new window
28.Brueckner, Jan(1986)。A Modern Analysis of the Effects of Site Value Taxation。National Tax Journal,39(1),49-58。  new window
29.Joyce, P.、Mullins, D.(1991)。The Changing Fiscal Structure of the State and Local Public Sector: The Impact of Tax and Expenditure Limitations。Public Administration Review,51(3),240-253。  new window
30.Kazumasa, T.(2001)。The Development of a Land Price Index Based on Appraisal Data for the Tokyo Area。NLI Research Institute,158,8-19。  new window
31.Mullins, D.、Bruce, W.(2004)。Tax and Expenditure Limitations: Introduction and Overview。Public Budgeting and Finance,24(4),2-15。  new window
32.Mills, D.(1981)。The Non-Neutrality of Land Value Taxation。National Tax Journal,34(1),125-129。  new window
33.Skaburskis, A.、Tomalty, Ray(1997)。Land Value Taxation and Development Activity: The reaction of Toronto and Ottawa Developers, Planners, Municipal Finance Officials。Canadian Journal of Regional Science,20,401-418。  new window
34.Payton, Seth(2006)。A Spatial Analytic Approach to Examining Property Tax Equity after Assessment Reform in Indiana。Journal of Regional Analysis and Policy,36(2),182-193。  new window
35.Oates, Wallace E.、Schwab, Robert M.(1997)。The Impact of urban Land Taxation: The Pittsburgh Experience。National Tax Journal,50(1),1-21。  new window
36.Tideman, N.(1982)。A Tax on Land Value is Neutral。National Tax Journal,35(1),109-111。  new window
37.Shoup, D. C.(1970)。The optimal timing of urban land development。Papers of Regional Science Association,25,33-44。  new window
38.Wildasin, D.(1982)。More on the Neutrality of Land Taxation。National Tax Journal,35(1),105-108。  new window
39.Gan, Quan、Hill, Robert J.(2009)。Measuring Housing Affordability: Looking Beyond the Median。Journal of Housing Economics,18(2),115-125。  new window
會議論文
1.Bramley, G.(1990)。Access, Affordability and Housing Need。ESRC Housing Studies Conference University of Surrey。SAUS, University of Bristol。  new window
研究報告
1.Gloudemans, R. J.(2002)。An Empirical Analysis of the Incidence of Location on Land and Building Values。  new window
圖書
1.International Association of Assessing Officers(1978)。Improving Real Property Assessment: A Reference Manual。Chicago:IAAO。  new window
2.Fisher, G.(1996)。The Worst Tax? A History of the Property Tax in America。Lawrence, Kansas:University Press of Kansas。  new window
3.Mikesell, John(1999)。Public Fiscal Administration。Belmont, CA:The Wadsworth Group/Thomas Learning。  new window
4.Oates, W. E.(2000)。Property Taxation and Local Government Finance。Toronto, Ontario:Lincoln Institute of Land Policy。  new window
單篇論文
1.Netzer, D.(1998)。Introduction and The Relevance and Feasibility of Land Value Taxation in the Rich Countries,Lincoln Institute of Land Policy。  new window
圖書論文
1.Mills, E.(1998)。The Economic Consequences of a Land Tax。Land Value Taxation: Can it and Will it Work Today?。Cambridge, MA:Lincoln Institute of Land Policy。  new window
 
 
 
 
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