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
(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
無參考答案
內容推薦
- 20 下列那一種定理或法則主張不論以課稅或發行公債的方式來融通既定的政府支出，其經濟效果相同？(A)雅羅可能定理（Arrow's possibility theorem） (B)雷姆斯法則（
- 19 在新古典模型中，給予廠商折舊與投資稅額扣抵，廠商的資本使用者成本（user cost of capital）會如何變動？ (A)資本使用者成本不受折舊與投資稅額抵減影響 (B)資本使用者成本會降
- 18 根據相等絕對犧牲（equal absolute sacrifice）原則，若所有人的效用函數都相同，則在所得邊際效用遞減且其所得彈性小於一的情況下，所得稅應採何種稅率課徵？ (A)累進稅率 (B
- 17 假定代表性個人各期勞動所得固定，且各種稅課的稅率跨期不變，則依據兩期消費的無異曲線模型分析，下列那兩種租稅具有等價性？ (A)一般消費稅與利息所得稅 (B)利息所得稅與薪資所得稅 (C)一般消費
- 16 其他情況不變，若市場需求曲線具有負斜率，則對完全競爭且無外部性之固定邊際成本產業課徵從量稅，其相關效果之敘述，下列何者正確？ (A)稅負完全由消費者負擔 (B)租稅的超額負擔將為零 (C)稅後的
- 15 若政府公共投資計畫案執行期間為 N 期，每期的利益與成本為下圖的 AB 與 CD ，社會的折現率為 r ，且 0 < r < 1 ，以下敘述何者正確？ (A)若 r 上升，該案的還
- 現在臺南市民權路北極殿之「威靈赫奕」名匾，為哪人所寫： (A)鄭成功 (B)連橫 (C)朱術桂 (D)朱玖瑩。
- The girls were dressed in their _____ white communion dresses and the boys wore appropriate suit
- 柳永《雨霖鈴》:「寒蟬淒切，對長亭晚，驟雨初歇。都門帳飲無緒，方留戀處，蘭舟催發。執手相看淚眼，竟無語凝噎。念去去、千里煙波，暮靄沉沉楚天闊。多情自古傷離別，更哪堪、冷落清秋節！今宵酒醒何處？楊
- 13 下列有關定額稅（lump sum tax）的討論，何者錯誤？(A)在政府取得相同稅收的情形下，個人會比較偏好定額稅的課徵 (B)就相同的福利損失，定額稅可為政府帶來較高的稅收 (C)對經濟體系所
內容推薦
- 23 下列那種政府補助款會產生替代效果？(A)一般補助款 (B)配合補助款 (C)定額特定補助 (D)無條件補助款
- 24 柏瑞圖改善（Pareto improvement）係指下列何種情況？(A)增加某人的效用必減少他人的效用 (B)減少某人的效用也減少他人的效用 (C)增加某人的效用而不減少他人的效用 (D)減少
- To break a word into its sounds by tapping out or counting the sounds or by pronouncing and posit
- 2 一般而言，下列那一類成本較容易正確歸屬於某一成本標的？(A)間接成本 (B)直接成本 (C)聯合成本 (D)共同成本
- 32 Because of the mayor's _____, the city is on the verge of bankruptcy and has to raise the tr
- 38 People around the world celebrate _____ in different ways. In New Orleans, musicians play jazz an
- 3 某科技公司採相互分攤法將服務部門成本分攤至營運部門，下列為該科技公司的相關資料：假設資料處理部門完成相互分攤後之成本為 X，工廠維修部門完成相互分攤後之成本為 Y，則下列何者可表達資料處理部門完成
- 39 The orchids, roses, and lilies in the greenhouse may _____when the guardian forgets to water them
- 請依下文回答第 41 題至第 45 題：That, more or less, is how the story would run, I think, if a woman in Shakespea
- Since Johnny had no proper reason for missing school, his absence should be treated as _____.(A)
- 33 In this Internet age, many people respond to a _____ image more than a real one.(A) virtuous (B)
- 37 Although Betty's microwave is still in good _____, she wants to get rid of it and buy a new
- 34 In this country, more than 4,000 people are killed and 70,000 _____ in car accidents each year.(A
- 請依下文回答第 46 題至第 50 題：China completed the construction of the Qinghai-Tibet Railroad in 200This 1,1
- 35 The patient has been _____ of the safety of the operation.(A) assured (B) guaranteed (C) entruste
- 36 He _____ the task of checking the facts in the book and found that many are indeed true.(A) aband
- 【題組】47 Which of the following statements about the Qinghai-Tibet Railroad is NOT true according to t
- 【題組】48 What does the word "permafrost" in the second paragraph most likely mean?(A) A hard
- 【題組】50 Which of the following statements can be inferred from this passage?(A) The Qinghai-Tibet Rai
- 【題組】49 Which of the following is one of the challenges engineers and workers had to face during the
- 4 下列對作業成本制（operation costing）的敘述，何者正確？(A)亦稱作業基礎成本法（ABC），不僅可以協助企業分攤製造費用，亦可降低成本相互補貼的問題(B)亦稱作業基礎成本法（ABC
- 40 She is very much living in her own world and quite _____ of what is happening in the society.(A)
- 5 在分批成本制度下，已分攤製造費用應在何時計入分批成本單？(A)投入原料時 (B)發生製造費用時 (C)產品銷售時 (D)每月終了結帳時
- 【題組】42 (A) laboring (B) learning (C) labored (D) learned
- 【題組】43 (A) because of (B) according to (C) such as (D) owing to