File:NLC416-01jh003642-12474 租稅轉嫁與歸宿.pdf

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租稅轉嫁與歸宿   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔美〕塞力格曼(E.R.A.Seligman)著
image of artwork listed in title parameter on this page
Title
租稅轉嫁與歸宿
Publisher
商務印書館
Description

此書專論租稅的轉嫁負擔問題。內分2編:第1編「租稅歸宿學說史」,歷述古今各經濟學派的租稅轉嫁負擔學說;第2編「租稅歸宿之理論」,論述租稅轉嫁負擔一般原則及各種主要租稅之實際歸宿

目錄
緒論
術語衝擊轉嫁歸宿還元消轉壓迫租稅之逃避效果
第一篇 租稅歸宿學說史
卷一 古代學說
第一章 討論一般消費稅者
創始霍布斯克拉多克卡爾拍拍
一 以消費稅並不歸貧苦消費者負擔說
蒙恩瓦特豪斯福奇
二 以消費稅歸一般消費者負擔說
配第柏那比得甫薜力丹尼哥爾布魯克斯曼力豪吞騰普爾約翰得維特塔刻楊騰普爾柴爾德卡立紐真特樊特凌忒波斯德士威福爾斯忒
三 以消費稅將轉嫁於地主說
匿名的學者巴爾特尼安姆哈斯特
四 以消費稅將歸商人負擔說
匿名的學者羅伯阿什力美國學者
第二章 贊成奢侈品單一稅者
張伯雷巴刻當斯理查孫塔刻尼哥爾福爾斯忒
第三章 贊成房屋單一稅者
德克波斯德士威福奇和斯力馬西楊
第四章 贊成一般財產稅者
卡爾拍拍得甫德累克瓦格斯太甫
第五章 贊成土地單一稅者
陸克達味喃特阿斯季爾坎特隆伍德樊特凌忒
第六章 贊成折衷制度者
窩爾坡爾累內爾紐真特斯圖阿特斯條亞楊
卷二 近代學說
第一章 重農學說
揆內密拉波麥舍杜滂波度勒特洛內堵哥法蘭克林哈密爾敦
第二章 絕對說
亞丹斯密李嘉圖
第三章 平均分散說
樂觀派——萬里曼斯菲爾德笛克孫楊哈密爾敦卡那特孤塞社爾步雷普力特維次退耳得布洛利斯泰因蒙特哥美利馬丁吉本衛爾斯錫爾曼庫力哈密爾敦亞未柏立
悲觀派——蒲魯東波爾斯
第四章 還元說
楊克累格薩托立阿斯和夫曼穆爾哈德帕棲武洛斯歧德斯吐得特雷西杜譜伊若得巴克斯忒諾勃爾勞謝富勒皮爾遜
第五章 折衷說
塞西思蒙第加內帕烈杜譜伊諾得焚宜勒啦波列封圖楞勞封霍克普林斯斯密理查瓊斯布卡南詹姆斯密爾棲聶馬卡羅和密爾福塞特克力夫勒斯力巴斯退勃爾格累齊阿尼羅孫得爾那托利提法羅尼
第六章 不可知說
嘿爾德哈密爾敦麥來亞未柏立
第七章 社會主義說
拉薩爾社曼
第八章 數量說或數理說
庫諾福伏貞琴潘太雷俄尼窩拉斯威克塞爾孔尼格立阿尼巴隆馬沙爾厄治衛司
第二篇 租稅歸宿之理論
第一章 一般原則
一般研究
物品系耐久的抑系易壞的
物品受獨占法則支配抑受競爭法則支配
租稅系一般的抑系特別的
資本能完全移動否
資本之需要有伸縮力否
生產上利便之不同影響於供給者若何
物品之生產費均一乎遞增乎抑系遞減
課稅於限界抑課稅於剩餘
租稅系重稅抑系輕稅
租稅系比例的抑系遞變的
課稅品系精製品抑系粗製品
結論
第二章 農業用地稅
一般研究
課於經濟地租之土地稅
依照土地之面積或肥瘠而課之均一土地稅
課於土地總產額之土地稅
課於農業利潤之土地稅
依照土地買賣價值而課之土地稅
依照租價而課之土地稅
第三章 城市不動產稅
一般研究
課於宅地所有者之租稅
以房價為標準而課之租稅
課於房地所有者之租稅
課於房屋總租之租稅
假設情形
實際情形
房主與地主
房屋之需要
磨阻
差別的地方稅
「苛重的」及「利益的」地方稅
結論
第四章 動產稅及資本稅
均一資本稅
不均一資本稅
一 轉嫁於原主與新購主間者
二 轉嫁於借主與貸主間者
抵押品稅
三 轉嫁於生產者與消費者間者
第五章 利潤稅
依出產總額而課之租稅
課於競爭業之租稅
課於獨占業之租稅
最後效果
價漲高於稅額說
依收入總額而課之租稅
在競爭情狀下
在獨占情狀下
依純收入而課之租稅
依定額而課之租稅
應用
第六章 工資稅
課於專門職業收入之租稅
課於尋常工資之租稅
第七章 其他租稅
人頭稅
遺產稅
國產稅
輸出入稅
印花稅
證券物品交易稅
所得稅
第八章 結論
樂觀說與悲觀說
一般趨勢
貢獻於立法家之勸諫
附錄書目
亞丹斯密以前之著作
亞丹斯密以後之著作

Language Chinese
Publication date 民國20[1931]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 全國圖書館文獻縮微中心
主題
InfoField
租稅轉稼 租稅歸宿
中圖分類
InfoField
F810.42
拼音題名
InfoField
zu shui zhuan jia yu gui su
載體形態
InfoField
[13],413,32頁

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current20:29, 10 June 2023Thumbnail for version as of 20:29, 10 June 20231,239 × 1,754, 464 pages (37.58 MB)PencakeBot (talk | contribs)Upload 租稅轉嫁與歸宿 (1/1) by (美)塞力格曼(E.R.A.Seligman)著 (batch task; nlc:data_416,01jh003642,12474; 民國圖書.1; 租稅轉嫁與歸宿)

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