跳到主要內容

簡易檢索 / 詳目顯示

研究生: 林全
論文名稱: 成長經濟中的所得稅歸宿
指導教授: 魏萼
學位類別: 碩士
Master
系所名稱: 社會科學學院 - 經濟學系
Department of Economics
論文出版年: 1978
畢業學年度: 67
語文別: 中文
論文頁數: 71
中文關鍵詞:
相關次數: 點閱:106下載:0
分享至:
查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報

  • 第一章 緒論1
    第二章 預算歸宿的比較靜態分析4
    第一節 基本模型4
    第二節 勞動供給彈性8
    第三節 歸宿衡量11
    第三章 成長均衡下的勞動所得稅歸宿20
    第一節 長期歸宿的基本特性20
    第二節 生產因素淨損失24
    第三節 租稅負擔比率的衡量26
    第四章 成長均衡下的資本所得稅歸宿34
    第一節 長期歸宿的基本特性34
    第二節 生產因素淨損失37
    第三節 長期歸宿之比較39
    第五章 成長均衡下的差異歸宿分析45
    第一節 差異歸宿模型45
    第二節 差異歸宿分析48
    第六章 結論52
    附錄54

    (1) Allen, R.G.D., Macroeconomic Theory, ( London: Macmillan & Co. Ltd., 1967) , chap. 3.
    (2) Arrow, K.J., H.B. Chenery, R.S. Minhas, and R.M. Solow, “Capital-Labor Substitution and Economic Efficiency”, The Review of Economics and Statistics, (Aug 1961), pp. 225 - 250.
    (3) Fei, J.C.H. and G. Ranis, Development of the labor Surplus Economy, (Homewood: Irwin Inc., 1964) , chap.3.
    (4) Feldstein, M.S., “Tax Incidence in a Growing Economy with Variable Factor Supply “, Quarterly Journal of Economics, Vol. 88 (Nov. 1974) , pp. 551-573.
    (5) _______, “ Incidence of a Capita! Income Tax in a Growing Economy with Variable Savings Rates “, Review of Economic Studies, Vol. 41 (Oct 1974 ), pp. 505-513.
    (6) Harberger, A.C., “ Incidence of the Corporate Income Tax “, Journal of Political Economy, Vol. 70 (June 1962) , pp. 215-240.
    (7) Henderson, J.M., and R.E. Quandt, Microeconomic Theory ( New York: McGraw-Hill Inc., 1971) , p. 62.
    (8) Herber, B.P., Modern Public Finance, (Illinois: Irwin Inc. 1971) . chap. 19.
    (9) Hicks, J. R., The Theory of Wages, ( London: Macmillan & Co. Ltd., 1963, 2nd ed.) , pp. 117-
    120.
    (10) Krzyzaniak, M., “The Long-Run Burden of a General Tax on Profits in a Neoclassical World “, Public Finance, Vol. 22 (1967), pp.472-491.
    (11) Miezzkowski, P., “ Tax Incidence Theory: The Effects of Taxes on the Distribution of Income “, Journal of Economic Literature, Vol. 7 (Dec. 1969), pp. 1103 -1124.
    (12) Musgrave, Richard A., The Theory of Public Finance, (New York: McGraw-Hill Inc., 1959) , chap. 10.
    (13) Sato, K., “ Taxation and Neoclassical Growth “ Public Finance, Vol. 22 (1967), pp. 346-367.
    (14) Sato, R., “ Fiscal Policy in a Neoclassical Growth Model: An Analysis of Time Required for Equilibrating Adjustment “, Review of Economic Studies, vol. 31 (Feb. 1963 ) , pp. 16-23.

    無法下載圖示 此全文未授權公開
    QR CODE
    :::