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22 下列關於財產稅租稅歸宿新舊觀點之敘述,何者正確?(A)傳統觀點採一般均衡分析,而新觀點採部分均衡分析 (B)傳統觀點視財產稅為資本稅,而新觀點則認為財產稅為貨物稅 (C)傳統觀點認為財產稅歸宿由
問題詳情
22 下列關於財產稅租稅歸宿新舊觀點之敘述,何者正確?
(A)傳統觀點採一般均衡分析,而新觀點採部分均衡分析
(B)傳統觀點視財產稅為資本稅,而新觀點則認為財產稅為貨物稅
(C)傳統觀點認為財產稅歸宿由土地及房屋供需價格彈性決定,新觀點認為財產稅歸宿視流動性而定
(D)新舊觀點皆認為課財產稅不會有超額負擔
參考答案
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21 丁波模型(Tiebout model)的那項假設條件解決了公共財偏好顯示問題?(A)人民可自由遷移 (B)以人頭稅融通公共財 (C)公共財無外溢效果 (D)人民對各地區的公共支出與租稅有充分的訊
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25 「國家若不消滅公債,公債必會消滅國家。」是何人主張?(A)李嘉圖(D. Ricardo) (B)休謨(D. Hume) (C)華格納(A. Wagner) (D)布坎南(J. M. Buchan
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