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題名:美國《破產法典》對個人稅捐債務規範之探討
書刊名:華岡法粹
作者:吳德華
作者(外文):Wu, Francis
出版日期:2015
卷期:59
頁次:頁65-102
主題關鍵詞:破產重生免責債務破產稅清算重整有固定收入之個人債務調整優先債權普通債權BankruptcyFresh startDischargeDebtsBankruptcy taxLiquidationReorganizationAdjustment of the debts of individual with regular incomePriority claimsGeneral claims
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:4
  • 點閱點閱:13
期刊論文
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2.Colliton, James W.(1989)。The Tax Treatment of Criminal and disapproved Payments。Va. Tax Rev.,9。  new window
3.Batchelder, Lily L.、Goldberg, Fred T. Jr.、Orszag, Peter R.(2006)。Efficiency and Tax Incentives: The Case for Refundable Tax Credits。Stan. L. Rev.,59。  new window
4.Dodge, Joseph M.(2006)。Exploring the Income Tax Treatment of Borrowing and Liabilities, or Why the Accrual Method Should Be Eliminated。Va. Tax. Rev.,26。  new window
5.Dirusso, Alyssa A.(2011)。American Nonprofit Law in Comparative Perspective。WASH. U. Global Stud. L. Rev.,10。  new window
6.Dickerson, A. Mechele(2006)。Race Matters in Bankruptcy Reform。Mo. L. Rev.,71。  new window
7.Countryman, Vern(1983)。Bankruptcy and the Individual Debtor--And a Modest Proposal to Return to the Seventeenth Century。Cath. U. L. Rev.,32。  new window
8.Coulson, Richard E.(1998)。Consumer Abuse of Bankruptcy: An Evolving Philosophy of Debtor Qualification for Bankruptcy Discharge。ALB. L. Rev.,62。  new window
9.Howard, Margaret(1987)。A Theory of Discharge in Consumer Bankruptcy。OHIO ST. L. J.,48。  new window
10.Herbert, Herman J. Jr.(1938)。The General Welfare Clauses in the Constitution of the United States。Fordham L. Rev.,7。  new window
11.Gustafsson, Lars G.(1996)。The Definition of "Charitable" for Federal Income Tax Purposes: Defrocking the Old and Suggesting Some New Fundamental Assumptions。Hous. L. Rev.,33。  new window
12.Germain, Gregory(2007)。Discharging Income Tax Liabilities in Bankruptcy: A Challenge to the New Theory of Strict Construction for Scrivener's Errors。UMKC L. Rev.,75。  new window
13.Flint, Richard E.(1991)。Bankruptcy Policy: Toward A Moral Justification for Financial Rehabilitation of the Consumer Debtor。Wash. & Lee L. Rev.,48。  new window
14.Levinthal, Louis Edward(1919)。The Early History of English Bankruptcy。U. PA. L. Rev.,67。  new window
15.Leibell, Vincent L. Jr.(1940)。The Chandler Act-Its Effect Upon the Law of Bankruptcy。Fordham L. Rev.,9。  new window
16.Klee, Kenneth N.(1979)。Legislative History of the New Bankruptcy Law。DEPAUL L. Rev.,28。  new window
17.Jimenez, Dalie(2009)。The Distribution of Assets in Consumer Chapter 7 Bankruptcy Cases。Am. BANKR. L.J.,83。  new window
18.Huff, Julia LeMense(2004)。Protecting Ecosystems Using Conservation Tax Incentives: How Much Bang Do We Get for Our Buck?。Mo ENVTL. L. & POL'Y Rev.,11。  new window
19.Sugin, Linda(2013)。The Great and Mighty Tax Law: How the Roberts Court Has Reduced Constitutional Scrutiny of Taxes and Tax Expenditures。BROOKLYN L. Rev.,78。  new window
20.Pryor, C. Scott(2008)。The Missing Piece of the Puzzle: Perspectives on the Wage Priority in Bankruptcy。AM. Bankr. Inst. L. Rev.,16。  new window
21.Matejkovic, John E.、Rucinski, Keith(2004)。Bankruptcy "Reform": The 21st Century's Debtors' Prison。Am. Bankr. Inst. L. Rev.,12。  new window
22.Mason, Ruth(2011)。Federalism and the Taxing Power。Calif. L. Rev.,99。  new window
23.Listokin, Yair(2008)。Is Secured Debt Used to Redistribute Value from Tort Claimants in Bankruptcy? An Empirical Analysis。Duke L.J.,57。  new window
24.Williams, Jack F.(1997)。National Bankruptcy Review Commission Tax Recommendations: Individual Debtors, Priorities, and Discharge。Bank. Dev. J.,14。  new window
25.Williams, Jack F.(1995)。Rethinking Bankruptcy and Tax Policy。Am. Bankr. Inst. L. Rev.,3。  new window
26.Williams, Jack F.(1994)。The Tax Consequences of Abandonment Under the Bankruptcy Code。Temp. L. Rev.,67。  new window
27.Tahk, Susannah Camic(2013)。Everything is Tax: Evaluating the Structural Transformation of U.S. Policymaking。Harv. J. on Legis.,50。  new window
28.Tabb, Charles Jordan(1995)。The History of the Bankruptcy Laws in the United States。Am. Bankr. Inst. L. Rev.,3,5-51。  new window
29.Zelinsky, Edward A.(1986)。Efficiency and Income Taxes: The Rehabilitation of Tax Incentives。Tex. L. Rev.,64。  new window
30.Zelenak, Lawrence(2009)。Cancellation-Of-Indebtedness Income and Transactional Accounting。Va. Tax. Rev.,29,277。  new window
31.Williams, Jack F.(1998)。National Bankruptcy Review Commission Tax Recommendations: Notice, Jurisdiction, and Corporate Debtors。BANK. Dev. J.,14。  new window
32.李淑媛(20091200)。唐代的「典賣妻女」現象--以律令為中心。臺灣師大歷史學報,42,51-80。new window  延伸查詢new window
圖書
1.陳計男(2008)。消費者債務清理條例釋論。三民書局股份有限公司。  延伸查詢new window
 
 
 
 
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