| Reference: | 參考文獻
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5. 財政部統計處，中華民國七十三年賦稅統計年報，民國七十四年元月。
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6. _____, and J. Mintz, “Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada,” Canadian Journal of Economics, Vol. 17 (1), (Feb. 1984), pp.62-79.
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8. Bradford, D., and C. Stuart, “Issues in the Measurement and Interpretation of Effect Tax Rates,” National Tax Journal, 39 (September 1986), pp.307-316.
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10. Chirinko, R.S., “The Ineffectiveness of Effective Tax Rates on Business Investment – A Critique of Feldstein’s Fisher-Schultz Lecture,” Journal of Public Economics, 32 (1987), PP. 369-387.
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16. _____, “The Indexation of Interest, Deprection, and Capital Gains and Tax Reform in The United States,,” Journal of Public Economics, 32(1987), pp.23-51.
17. Gravelle, J.G., “Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital,” National Tax Journal, Vol.xxxv, No.1 (March 1982), pp.1-20.
18. _____, “Which Effective Tax Rate? A Comment and Extension,” National Tax Journal, 38 (1, 1985), pp.103-108.
19. Hall, R.E. (1981), “Tax Treatment of Depreciation, Capital Gains, and Interest in an Inflationary Economic,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R.Hulten, Washington, D.C.: The Urban Institute Press.
20. Hall, R.E., and D.W. Jorgenson, “Tax Policy and Investment Behavior,” American Economic Review, 57(3, 1867), pp.391-414.
21. Harberger, A.C., “Efficiency Effects of Taxes on Income from Capital,” In Effects of Corporation Income Tax, Edited by M. Krzyzaniak, Detroit: Wayne State University Press, 1966, pp.107-117.
22. Hulten, C.R., and J.W. Robertson, “The Taxation of High Technology Industries,” National Tax Journal, Vol.XXXVII (3), pp.327-343.
23. Hulten, C.R., and F.C. Wykoff, “The Measurement of Economic Depreciation,” In Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, (1981a), pp.81-134.
24. _____, “Economic Depreciation and Accelerated Depreciation: An Evaluation of the Conable-Jones 10-5-3 Proposal,” National Tax Journal, Vol.XXXIVII, 1981b), pp.45-60.
25. Jorgenson, D.W., and M.A. Sullivan, “Inflation and Corporate Capital Recovery,” in Depreciation, Inflation and the Taxation of Income from Capital, Edited by C.R. Hulten, Washington, D.C.: Urban Institute, 1981, pp.171-237.
26. King, M.A., and D. Fullerton, ed. The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany, Chicago: The University of Chicago, 1984.
27. Mcdaniel, P.R. “Identification of the ‘Tax’ in “Effective Tax Rates’, ‘Tax Reform’ and ‘Tax Equity’, “National Tax Journal, 38(1985), pp.273-279.
28. Pechman, J. (1977), Federal Tax Policy, Washington, D.C.: The Brookings Institution.
29. Slemord, Joel, “On Effective Tax Rates and Steady—State Tax Revenues,” National Tax Journal, Vol.XL (1, 1987), pp.127-132. |
