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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/61647


    Title: 財產稅之租稅歸宿
    Other Titles: The Property Tax Incidence
    Authors: 張勝文
    Contributors: 財政系
    Keywords: 財產稅;資本品;經濟效果;資本所有者;流動性;資本稅;資本課稅;租稅;傳統觀點;稅效果
    Date: 2010.12
    Issue Date: 2013-11-12 17:18:40 (UTC+8)
    Abstract: 依據租稅理論,任何一項租稅的經濟效果不外乎是透過其效率及公平兩方面來進行分析.其中,就公平面而言,主要關心的是該租稅最後究竟是由誰負擔,也就是“租稅歸宿分析”的問題.在地方財政研究的文獻中,財產稅租稅歸宿的主要爭議源自于不同學者對財產稅所使用的分析法的不同,主要有三種不同觀點:傳統觀點、資本稅觀點(或新觀點)和利益觀點.
    Relation: 財政經濟評論, 2010(2), 37-53
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

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