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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/91304
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/91304


    Title: 我國採行兩稅合一之一般均衡分析
    Authors: 蘇導民
    Contributors: 張慶輝
    蘇導民
    Date: 1986
    Issue Date: 2016-05-05 14:16:21 (UTC+8)
    Abstract: 論文提要內容:
    Reference: 參考文獻與統計資料
    甲、中文部份
    1.行政院主計處,中華民國國民所得,民國六十九年,七十年及七十一年。
    2.行政院主計處,中華民國台灣地區個人所得分配調查報告,民國七十年。
    3.行政院主計處,台灣各級產業生產函數模型,民國七十二年十二月。
    4.行政院主計處,台灣產業關聯部門分類說明,民國七十四年。
    5.行政院主計處,中華民國七十年台灣產業關聯表,民國七十四年。
    6.林全、郭炳伸合著,「我國探行關稅降低政策的一般均衡分析」,中國經濟學會論文集,台北:中國經濟學會,民國七十四年十一月。
    7.林燧生編譯,比較個人所得稅制度,台北:財政部財政人員訓練所,民國六十一年元月。
    8.林華德著,財政理論與政策,台北:東華書局,民國六十八年十月,第三版。
    9.林華德、謝長宏合著,「所得稅政策與台灣經濟發展」,財稅研究雜誌社,民國七十三年三月:頁10~30。
    10.吳惠林著,台灣工資結構與經濟發展之關係,中華經濟研究院經濟叢書(5),台北:中華經濟研究院,民國七十三年。
    11.梁正德著,所得稅與勞動供給,台北:政大財政研究所碩士論文,民國七十四年十二月。
    12.郭炳伸著,我國租稅歸宿一般均衡模型之建立與應用,台北:政大財政研究所碩士論文,民國七十四年。
    13.財政部統計處,全國稅收統計月報,民國七十年一月至十二月。
    14.財政部統計處,賦稅統計年報,民國七十、七十二年。
    15.財政部財稅資料處理及考核中心,財政部財稅資料處理及考核中心年報,民國七十、七十一年及七十二年。
    16.財政部台北市國稅局,台北市國稅統計,民國七十年。
    17.財政部證券管理委員會,證券統計要覽,民國七十二年。
    18.陳聽安著,「我國所得稅制改革的可行途徑」,財稅研究第十七卷第四期,台北:財稅研究雜誌社,民國七十四年七月:頁14。
    19.張則堯著,財政學原理,台北:三民書局,民國六十六年八月,第二十五版:頁167~168。
    20.張慶輝著,「論我國當前稅制改革之方向」,財稅研究第十四卷第二期,台北:財稅研究雜誌社,民國七十一年三月:頁14~15。
    21.張慶輝著,「營利事業所得稅之轉嫁問題」,財稅研究第十四卷第四期,台北:財稅研究雜誌社,民國七十一年七月:頁10~20。
    22.張慶輝著,「營利事業所得稅課稅問題」,財稅研究第十六卷第六期,台北:財稅研究雜誌社,民國七十三年十一月:頁16~17。
    23.趙揚清著,改進我國營利事業所得稅制之研究,台北:財團法人中國租稅研究中心,民國七十五年。
    24.經濟部統計處,中華民國工商業調查報告,民國七十年。

    乙、外文部份
    1. Arrow, K. J. and F. H. Hahn, General Competitive Analysis. San Francisco: Helden-Day, Inc. 1971.
    2. Atkinson, A.B. and J.E. Stiglitz, Lectures on Public Economics England: Mc Grow-Hill, 1980.
    3. Boadway, R.W. and D.E. Wildasin, Public Sector Economics. Boston, Toronto: Little, Brown and Company, 1984, 2nd ed.,
    4. Chiang, A.C., Eundamental Methods of Mathematical Economics. Mc Grow-Hill Book Company, 1984, 3nd Ed.
    5. Cornad, Ernst-Albrencht, "Trends in the Level of Corporation Taxation," IMF, Fiscal Affairs Dept., 1972 . PP.4-15.
    6 . Dehreu, G. , Theory of Value. New York: John Wiley and Sons, Inc., 1959.
    7 . Duignan, James C., Lectures on Different Systems of Corporation Tax: Separate (Otherwise"Classical").Imputation(Full or Partial) and Two-Rate (Including Zero-Rate on Distributions,台北:財稅人員訓練所,民國72年11月,Part II.
    8. Forrester, W.J., Industrial Dynamics. MIT Press 1964。
    9. Eullerton, Don, et. al., "General Equilibrium Analysis of U.S . Taxation Policy, "Compendium of Tax Rksearch. Washington: U.S. Treasury Department, 1978.
    10. ─────, "Corporate and Personal Tax,Integration in the United States: Some Prelinary Findings," Microeconomics Simulation.Madison: Institute for Research on Poverty,1979 .
    11. ─────, "Corporate Tax Integration in the U.S.: A Genera Equilibrium Approach,"American Economic Review 71, (1981): PP.677-91.
    12. Goode, Richard A., The Corporation Income Tax.(1951) .
    13, Harberger, A,C., "The Incidence of the Corporation Income Tax," Joural of Political Economy 70(June 1962): PP.215-40.
    14. Hendriksen, E.S., Accounting Theory . Illinois:Richard D. Irwin, Inc., 1982, 4th Ed.
    15. Johnson, H.G,, "General Equilibrium Amalysis of Excise Taxes: Comment," American Economic Review 46: PP.l5l-56.
    16. Lent, George E . "Corporation Income Tax Structure in Developing Countries ," IMF Staff Papers (Fiscal Affair Deportment of IMF,April 8, 1977):PP. 725-26 .
    17.Malkiel, Burton G., A Random Walk Down Wall Street. New York: W. W. Norton & Company, 1981.
    18. Mc Kenzie, L , W., "On the Existence of General Equilibrium for a Competitive Model, "Econometrica 27 (1 964) : PP.54-71.
    19. Meade, J. Mathematical Supplement to Trade and Welfare. Oxford: Oxford University Press, 1955.
    20. Scarf, H. E. , "On the Computation of Equilibrium Prices," in W. Fellner et. al., Ten Economic Studies in the Tradition of Iring Fisher. New York: John Wiley and Sons, Inc., 1967.
    21. Scarf, H.E., with the collaboration of Hansen,T., The Computation of Economic Equilibria.New Haven: Yale U. Press, 1973.
    22. Shone, R., Microeconomics: A Modern Treatment.New York: Mcmillan, 1975.
    23. Shoven, J.B. and J. Whalley, "A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U. S.,"Journal of Public Economics 1, 1972, PP.281-82.
    24. Theil, H. and A. S. Goldberger, "On Pure and Mixed Statistical Estination in Economics,"International Economic Review 2, (January,1961): PP. 65-78.
    25. United States Treasury, Blueprints for Basic Tax Reform. Washington, DC: USGPO, 1977.
    26. Varian, H. R., Microeconomics Analysis. New York:W. W. Norton & Compuny, 1984.
    27. Whalley, J. and B. Yeung, "External Secotor Closing Rules in Applied General Equilibrium Models," Journal of International Economics 16(1984): PP. 125-38.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006616
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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