| Reference: | 參考文獻
翁堃嵐與吳家恩 (2011)，「最適差別通路稅之分析」，《經濟研究》，47(1)，1-26。
Atkinson, A. B. and J. E. Stiglitz (1976), “The Design of Tax Structure: Direct versus Indirect Taxation,” Journal of Public Economics, 6(1-2), 55-75.
Atkinson, A. B. (1977), “Optimal Taxation and the Direct versus Indirect Tax Controversy,” Canadian Journal of Economics, 10(4), 590-606.
Atkinson, A. B. and J. E. Stiglitz (1980), Lectures on Public Economics, New York： McGraw Hill.
Bagwell, L. S. and D. B. Bernheim (1996), “Veblen Effects in a Theory of Conspicuous consumption,” American Economic Review, 86(3), 349-373.
Baumol, W. J. and D. F. Bradford (1970), “Optimal Departures from Marginal Cost Pricing,” American Economic Review, 60(3), 265-283.
Bertola, G., R. Foellmi and J. Zweimuller (2006), Income Distribution in Macroeconomic Models, Princeton University Press.
Besley, T. and S. Coate (1991), “Public Provision of Private Goods and the Redistribution of Income,” American Economic Review, 81(4), 979-984.
Boadway, R. and F. Gahvari (2006), “Optimal Taxation with Consumption Time as a Leisure or Labor Substitute,” Journal of Public Economics, 90(10-11), 1851-1878.
Boadway, R. and M. Keen (1993), “Public Goods, Self-Selection and Optimal Income Taxation,” International Economic Review, 34(3), 463-478.
Boadway, R., M. Marchand, and P. Pestieau (1994), “Towards a Theory of the Direct-Indirect Tax Mix,” Journal of Public Economics, 55(1), 71-88.
Christiansen, V. A. (1984), “Which Commodity Taxes Should Supplement the Income Tax?” Journal of Public Economics, 24(2), 195-220.
Corlett, W. J. and D. C. Hague (1953), “Complementarity and the Excess Burden of Taxation,” Review of Economic Studies, 21(1), 21-30.
Corneo, G. and O. Jeanne (1997), “Conspicuous Consumption, Snobbism and Conformism,” Journal of Public Economics, 66(1), 55-71.
Cremer, H. and F. Gahvari (1995a), “Uncertainty and the Optimal Taxation: In Defense of Commodity Taxes,” Journal of Public Economics, 56(2), 291-310.
Cremer, H. and F. Gahvari (1995b), “Uncertainty, Optimal Taxation and the Direct versus Indirect Tax Controversy,” Economic Journal, 105(432), 1165-1179.
Cremer, H. and F. Gahvari (1999), “Uncertainty, Commitment, and Optimal Taxation,” Journal of Public Economic Theory, 1(1), 51-70.
Cremer, H., P. Pestieau, and J. C. Rochet (2001), “Direct versus Indirect Taxation: the Design of the Tax Structure Revisited,” International Economic Review, 42(3), 781-799.
Danilov, V., G. Koshevoy and K. Murota (2001), “Discrete Convexity and Equilibria in Economies with Indivisible Goods and Money,” Mathematical Social Sciences, 41(3), 251-273.
Deaton, A. (1979), “Optimally Uniform Commodity Taxes,” Economics Letters, 2(4), 357-361.
Deaton, A. and N. Stern (1986), “Optimally Uniform Commodity Taxes, Taste Differences and Lump-Sum Grants,” Economics Letters, 20(3), 263-266.
Diamond, P. A. (1975), “A Many-Person Ramsey Tax Rule,” Journal of Public Economics, 4(4), 335-342.
Diamond, P. A. and J. A. Mirrlees (1971), “Optimal Taxation and Public Production I: Production Efficiency,” American Economic Review, 61(1), 8-27.
Diamond, P. A. and J. A. Mirrlees (1971), “Optimal Taxation and Public Production II: Tax Rules,” American Economic Review, 61(3), 261-278.
Dixit, A. (1973), “The Optimum Factory Town,” Bell Journal Economics, 4(2), 637-651.
Dowell, R. (1985), “Risk Preference and the Work-Leisure Trade-Off,” Economic Inquiry, 23(4), 691-701.
Guesnerie, R. (1981), “On Taxation and Incentives：Further Reflexions on the Limits of Redistribution,” DP89, Bonn University, Chapter 1 in：R. Guesnerie, A Contribution to the Theory of Taxation, Cambridge：Cambridge University Press.
Hammond, P. J. (1987), “Markets as Constraints：Multilateral Incentive Compatibility in a Continuum Economy,” Review of Economic Studies, 54(3), 399-412.
Heckman, J. J. (1993), “What Has Been Learned About Labor Supply in the Past Twenty Years?” American Economic Review, 83(2), 116-121.
Ireland, N. J. (1994), “On Limiting the Market for Status Signals,” Journal of Public Economics, 53(1), 91-110.
Jones-Lee, M. W. (1976), The Value of Life：An Economic Analysis, London：Martin Rebertson.
Koshevoy, G. A. and D. Talman (2006), “Competitive Equilibria in Economies with Multiple Indivisible and Multiple Divisible Commodities,” Journal of Mathematical Economics, 42(2), 216-226.
Kimmel, J. and T. J. Kniesner (1998), “New Evidence on Labor Supply: Employment versus Hours Elasticities by Sex and Marital Status.” Journal of Monetary Economics, 42(2), 289-301.
Krishna K. and C. Yavas (2004), “Immiserizing Growth in a Closed Economy,” Scandinavian Journal of Economics, 106(1), 143-158.
Krishna K. and C. Yavas (2005), “When Trade Hurts：Consumption Indivisibilities and Labor Market Distortions,” Journal of International Economics, 67(2), 413-427.
Marshall, J. M. (1984), “Gambles and the Shadow Price of Death,” American Economic Review, 74(1), 73-86.
Mas-Colell, A., M. D. Whinston and J. R. Green (1995), Microeconomic Theory, Oxford University Press.
Matsuyama, K. (2000), “A Ricardian Model with a Continuum of Goods under Nonhomothetic Preferences：Demand Complementarities, Income Distribution, and North-South Trade,” Journal of Political Economy, 108(6), 1093-1120.
Meyer, B. D. (2002), “Labor Supply at the Extensive and Intensive Margins: The EITC, Welfare, and Hours Worked,” American Economic Review, 92(2), 373-379.
Mirrlees, J.A. (1971), “An Exploration in the Theory of Optimum Income Taxation,” Review of Economic Studies, 38(2), 175-208.
Mirrlees, J. A. (1975), “Optimal Commodity Taxation in a Two-Class Economy,” Journal of Public Economics, 4(1), 27-33.
Mirrlees, J. A. (1976), “Optimal Tax Theory：a Synthesis,” Journal of Public Economics, 6(4), 327-358.
Murphy, K. M., A. Shleifer and R. Vishny (1989), “Income Distribution, Market Size, and Industrialization,” Quarterly Journal of Economics, 104(3), 537-564.
Myles, G. D. (1995), Public Economics, New York：Cambridge University Press.
Naito, H. (1999), “Re-Examination of Uniform Commodity Taxes under a Non-Linear Income Tax System and its Implication for Production Efficiency,” Journal of Public Economics, 71(2), 165-188.
Nava, M., F. Schroyen and M. Marchand (1996), “Optimal Fiscal and Public Expenditure Policy in a Two-Class Economy,” Journal of Public Economics, 61(1), 119-137.
Ng, Y. K. (1965), “Why Do People Buy Lottery Tickets? Choices Involving Risk and the Indivisibility of Expenditure,” Journal of Political Economy, 73(5), 530-535.
Ng, Y. K. (1987), “Diamonds Are a Government`s Best Friend: Burden-Free Taxes on Goods Valued for their Values,” American Economic Review, 77(1), 186-191.
Pollak, R. A. (1969), “Conditional Demand Functions and Consumption Theory,” Quarterly Journal of Economics, 83(1), 60-78.
Ramsey, F. P. (1927), “A Contribution to the Theory of Taxation,” Economic Journal, 37(145), 47-61.
Riley, J. G. (1973), “Gammaville：An Optimum Town,” Journal of Economic Theory, 6(5), 471-482.
Rosen, S. (1988), “The Value of Changes in Life Expectancy,” Journal of Risk and Uncertainty, 1(3), 285-304.
Rubin, P. H. and C. W. Paul II (1979), “An Evolutionary Model of Taste for Risk,” Economic Inquiry, 17(4), 585-596.
Saez, E. (2001), “Using Elasticities to Derive Optimal Income Tax Rates,” Review of Economic Studies, 68(1), 205-229.
Saez, E. (2002a), “Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses,” Quarterly Journal of Economics, 117(3), 1039-1073.
Saez, E. (2002b), “The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes,” Journal of Public Economics, 83(2), 217-230.
Samuelson, P. A. (1951), Unpublished memorandum for the US Treasury.
Sandmo, A. (1974), “A Note on the Structure of Optimal Taxation,” American Economic Review, 64(4), 701-706.
Seade, J. K. (1977), “On the Shape of Optimal Tax Schedules,” Journal of Public Economics, 7(2), 203-235.
Stiglitz, J. E. (1982), “Self-Selection and Pareto Efficient Taxation,” Journal of Public Economics, 17(2), 213-240.
Stiglitz, J. E. (1987), “Pareto Efficient and Optimal Taxation and New New Welfare Economics,” in: Auerbach, A. and M. Feldstein, eds., Handbook of Public Economics, Vol. 2, pp.991-1042, Amsterdam：North-Holland.
van der Laan, G., D. Talman and Z. Yang (2002), “Existence and Welfare Properties of Equilibrium in an Exchange Economy with Multiple Divisible and Indivisible Commodities and Linear Production Technologies,” Journal of Economic Theory, 103(2), 411- 428. |
