File:NLC416-11jh000259-54321 財政新論.pdf

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財政新論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
滕茂椿著
image of artwork listed in title parameter on this page
Title
財政新論
Publisher
[出版者不詳]
Description

分財政思想史略、達爾敦（Dalton）、得馬科（D. de Marco）、塞利格曼（Seligman）、比古（Pigou）5章，分別介紹西方各主要學派的財政理論。附錄「我國財政著述舉要」

目錄
引言
第一章 財政思想史略
第一節 財政學定義之演變
第二節 早期之財政思想
第三節 重商主義客房學派與重農主義之財政思想
第四節 正統學派之財政思想
第五節 十九世紀中葉以後各國財政學界之鳥瞰
第二章 達爾敦(dalton)
第一節 導言
第二節 最大社會利益原則
第三節 稅負之分配——最小犧牲原則
第四節 租稅之經濟影響
第五節 支出之經濟影響
第六節 公債之負擔
第三章 得馬科(de viti de marco)
第一節 導言
第二節 公共財產之生產論
第三節 租稅之意義
第四節 租稅之分配
第五節 比例稅與累進稅
第六節 所得稅之理論
第七節 關稅理論
第八節 非常財政學
第四章 塞利格曼(seligman)
第一節 導言
第二節 租稅之轉嫁與歸宿上——名辭釋義
第三節 租稅之轉嫁與歸宿中——一般原則
第四節 租稅之轉嫁與歸宿下——結論
第五節 所得稅論
第六節 其他財政理論
第五章 比古(pigou)
第一節 導言
第二節 補償原則
第三節 消耗支出與轉賬支出
第四節 最小集壘犧牲原則
第五節 所得稅與儲蓄
第六節 公債在財政上之地位
第七節 戰時公債之發行技術
結語
附註一百三十三則
本編參考書舉要
附錄：我國財政著述舉要

Language Chinese
Publication date 民國34[1945]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810
主題
InfoField
財政學
中圖分類
InfoField
F810
載體形態
InfoField
101頁

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