資訊推薦

• 16 有關課徵商品稅的效率概念，下列敘述何者錯誤？(A)課稅使貧窮者承擔的超額負擔應相對較富有者為少(B)稅收相同時，廣基、低稅率的課徵較狹基、高稅率的課徵有效率(C)課稅所產生的所得效果不屬於超額負
• 17 下列何者可提高個人綜合所得稅的自動穩定作用（built-in stabilization）？(A)股利所得採低稅率分離課稅 (B)調高各課稅級距的金額(C)免稅額按物價指數調高 (D)提高累進稅
• 18 根據哈伯格（A. C. Harberger）之租稅歸宿一般均衡模型，假設生產要素能自由移動，對資本密集部門之資本報酬課稅，下列敘述何者正確？①要素替代效果（factor substitution
• 19 兩期跨期消費模型中，考慮利息收入課稅但利息支出不可當費用扣除的所得稅制下，若消費為正常財且替代效果小於所得效果時，下列敘述何者正確？(A)儲蓄者的儲蓄一定會減少 (B)儲蓄者的儲蓄一定會增加(C
• 20 下列有關財產稅的敘述，何者正確？(A)不動產財產稅較易產生租稅輸出（tax export）的現象(B)財產稅理論中的「斷電器」（circuit breaker）是指一種評估財產價值的方法(C)分
• 21 所得稅的課稅主義可分為屬人主義（residence-based）與屬地主義（source-based）。我國營利事業所得稅課稅範圍具有何種特性？(A)純粹採屬人主義 (B)純粹採屬地主義(C)採
• 22 布坎南（J. M. Buchanan）將個人由地方公共支出所獲得的效益，減去個人租稅負擔的差額，稱為財政剩餘（fiscal residuum）。下列有關財政剩餘的敘述，何者正確？(A)人民有動機
• 23 休閒為正常財，勞動供給曲線為正斜率的情形下，對勞動所得課稅，呈現稅收隨稅率提高而增加的情形，是因為下列何項因素？(A)替代效果等於所得效果 (B)替代效果小於所得效果(C)替代效果大於所得效果
• 24 下列有關單一制國家（unitary state）和聯邦制國家（federation）財政收支權力分配的敘述，何者錯誤？(A)單一制國家基本上地方政府的各項治理權力來自中央的授與或交辦，所需經費財
• 25 依據《財政收支劃分法》，縣應分配予鄉（鎮、市）的租稅種類包括：①地價稅 ②土地增值稅③房屋稅 ④契稅(A)①②③ (B)①②④ (C)①③④ (D)②③④
• 2 Crime pattern analysis, victimization studies, and offender profiling all seek to explain the ____
• 3 Little is known about how he _______ such a huge fortune before his death.(A) adulterated (B) acce
• 4 Ordinary people, after all, just want to get along with their lives, with the routine and_______ t
• 5 Dolphin sounds are unintelligible to humans because they cover a larger range of frequencies than
• 6 In some regions, the product is_______as a specialty item, while in others, it’s sold also on supe
• 7 Research opportunities and possibilities_______ in this relatively new field of old age psychiatry
• 8 It would be_______ to suppose that a consensus could be made by simply assigning one book to read.
• 9 In the production line a minor discrepancy in colors had to be_______ , although some clients may
• 10 The_______furniture in the doll house was all hand-made by very famous craftsmen from Italy; it i
• 11 YouTube used to be my _______ from boredom, but recently I could not find many interesting videos
• 12 What_______ between illustrators and photographers is illustrators’ ability to work without limit
• 13 To play it safe, there are things we should only keep to ourselves for what we say today may come
• 14 In business email correspondences, it is most professional to _______ an incoming message, tellin
• 15 Elaine is a talented professional artist and photographer. She draws_______ from nature, animals,
• 16 A recent study shows that students who cannot read proficiently by the end of 4th grade are likel