| Reference: | 參考書目
一、中文部份:
(一)李金桐、吳家思合譯，租稅經濟論叢，台北:財政部財稅人員訓練所，民國七十三年六月。
(二)林華德著，財政理論與政策，台北:東華書局，民國七十年一月。
(三)陳曉玫著，個人所得稅列舉扣除額及標準扣除額之研究，台北:政治大學財政研究所碩士論文，民國七十四年六月。
(四)劉永憲著，財政學原理，台北:凱崙出版社，民國七十二年八月三版。
(五)財政部財稅資料處理及考核中心年報，民國七十一年至七十三年。
二、英文部份:
1. Abrams , Burton A. and Schitz, Mark D., "The `Growding-out` Effect of Govermment Transfers on Private Charitable Contributions",Public Choice, Vol.03, 1978, PP.28-40.
2. Atkinson, A. B., "The Income Tax Treatment of Charitable Contributions" in Ronald, Grieson, ed. Public Urban Economics:Essays in Honor of William S. Vickrey (Health 1976), PP.13-27.
3. Becker, Gary s., "A Theory of Social Interactions", Journal of Political Economy, Vol.82, No.60, 1974, PP.1063-1093.
4. Boadway , Robin W., Public Sector Economics, Winthrop Publishers , Inc., 1979.
5. Browning, Jacquelene M., "Estimating the Welfare Cost of Tax Preference", Public Finance Quarterly , Vol.7, No.2, April 1979,pp. 199-219.
6. Feigenbawn, Susan, "The Case of Income Redistribution: A Theory of Government and Private Provision of Collective Goods",Public Finance Quarterly, Vol.8, No.1. January 1980, pp.3-22.
7. Feldstein, Martin, "A Contribution to the Theory of Tax Expenditures:The Case of Charitable Contributions" in The Economics of Taxation, Edited by Aaron, Henry J. and Boskin, Michael J., The Brookings Institution Press, PP.99-122.
8 .────, "The Income Tax and Charitable Contributions:Part I- Aggregate and Distributional Effects", National Tax Journal, Vol.28, 1975, PP.81-100.
9. ──── and Boskin, Michael J., "Effects of the Charitable Deduction on Contributions by Low Income and Middle Income Households: Evidence from the National Survey of Philanthropy",The Review of Economics and Statistics, Vol.29, August
1977, PP.351-354.
10. ──── and Clotfelter, Charles; "Tax Incentives and Charitable Contributions in the United States a microeconomic analysis", Journal of Public Economics, Vol.5, No.1, January 1976, PP.1-26.
11. ──── and Taylor, Amy, "The Income Tax and Chari table Contributions", Econor.1etrica, Vol.44, No.6, November 1976, PP. 1201-1223.
12. von Furstenburg , George M. and Mueller, Dem1is D., "The Pareto Optir.ml Approach to Income Redistribution: A Fiscal Application",American Economic Review, Vol.61, September 1971, PP. 628-637.
13. Goldfarb,Robert S, "Pareto Optimal Redistribution: Comment",American Economic Review, Vol.60, December 1970, PP.994-996.
14. Hochman, Harold H. and Rodgers, James D., "Pareto Optimal Redistribution", American Economic Review, Vol.59, September 1969, PP.542-557.
15. ─────────────────, "Pareto Optimal Redistribution:Reply" , American Economic Review Vol.60, December 1970, PP.997-1002.
16. ─────────────────, "The Pareto Optimal Tax Treatment of Charitable Contributions", National Tax Journal,Vol.30, No.1, March 1977, PP.1-18.
17. Mckenzie, Richard B., "The Construction of the Demand for Public Goods and the Theory of Income Redistribution", Public Choice, Vol.36 , No.2, 1981, PP.337-344.
18. Musgrave, Richard A., "Pareto Optimal Redistribution: Comment",American Economic Review, Vol.60, December 1970, PP.991-993.
19. Orr, Larry L., "Income Transfers as a Public Goods: An Application to AFDC", American Economic Review, Vol.66, June 1976 ,PP.359-371.
20. Pasour, E. C., Jr., "Pareto Optimality as a Guide to Income Redistribution", Public Choice, Vol.36, No.1, 1981, PP.75-87.
21. Reece, William s., "Charitable Contributions: New Evidence on Household Behavior", American Economic Review, Vol.69,March 1979, PP.142-151.
22. Schwartz, Robert A., "Personal Philanthropy Contributions",Journal of Poltical Economy, Vol..24, 1974, PP.1264-1291.
23. Sudgen, Robert, "On the Economics of Philanthropy", Economic Journal, Vol.92, June 1982, PP.341-350.
24. Surrey, Stanley s., Pathways to Tax Reform: The Concept of Tax Expenditures, Harvard University Press, 1973.
25. Taussig, Michael K., "Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions", National Tax Journal, Vol.XX, No.1, March 1967, PP.1-19.
26. Thurow, lester C., "The Income Distribution as a Pure Public Goods", Quarterly Journal of Economics, Vol.86, May 1971,PP.327-336.
27. Tseng , Chu-Wei, "Nash Conjectures, utility Interdependence and Voluntary Givings", May 1986 Accepted by Public Choice,for publication.
28.Warr, Peter G., "Pareto Optimal Redistribution and Private Charity", Journal of Public Eeonomids, Vol.19, October 1982,PP.131-138. |
