[試題] 99上 何志欽 租稅理論與政策 期末考
課程名稱︰租稅理論與政策
課程性質︰選修
課程教師︰何志欽
開課學院：社會科學院
開課系所︰經濟所
考試日期（年月日）︰2011/1/14
考試時限（分鐘）： 100分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
Instructions: You have 100 minutes to complete the exam. Answer any four(4) of
the following six(6) questions. Please follow the directions for each
questions, noting the choices that are avilable. Good luck and Have fun.
Question 1: Taxation on Labor Income (25 points)
(1A) Evaluate core theses and policy implications of the Laffer curve
(1B) Discuss the key elements and characteristics for following two types of
income subsidy program:
(a) Welfate - TANF (Temporal Assistance to Needy Families)
(b) Workfare - EITC (Earned Income Tax Credit)
Question 2: Taxation on Capital Income (25 points)
(2A) Evaluate the main arguments concerning capital gains taxation
(for/against) in terms of the following two elements:
(a) full loss deductibility; and (b) lock-in effect
(2B) Discuss the key impacts on interest income taxation under the life-cycle
model in terms of the following two effects: (a) substitution effect; and
(b) income effect
Question 3: Taxation on Individual Income (25 points)
(3A) Discuss core concept of the Haig-Simon (H-S) definition on individual
income
(3B) Present three key justifications (rationales) for deviation (departure)
from the H-S income tax base (i.e., reasons for exclusions, examptions,
and deductions)
Question 4: Taxation on Corporate Income (25 points)
(4A) Evaluate relative merits of the following two competing forms of
corporate financing mechanism: (a) dept financing (issuance of corporate
bonds); and (b) equity financing (issuance of corporate stocks)
(4B) Discuss tax implications of the following two competing policies of
corporate earnings distribution: (a) distributed dividends; and (b) retained
earings.
Question 5: Taxation on Wealth Transfer (25 points)
(5A) Evaluate key theoretical arguments concerning estate and gift taxation
(for/against) in terms of the following two benchmarks: (a) social equity;
and (b) economics efficiency
(5B) Analyze main interactions between wealth transfer taxation and individual
income taxation in terms of the following two perspectives: (a) capital gains;
and (b) estate planning
Question 6: Tax Reform (25 points)
(6A) Elaborate the key element of alternative minimum tax (AMT) in terms of
the following three characteristics: (a) second best in method; (b) partial
in scope; and (c) transitional in nature
(6B) Discuss the core strategy of corporate income tax reform in terms of the
following three considerations: (a) tax base broadening; (b) tax rate lowering
; and (c) tax administration easing
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◆ From: 123.204.210.238
※ 編輯: kingslyw 來自: 123.204.210.238 (01/14 20:29)
※ 編輯: kingslyw 來自: 123.204.210.238 (01/14 20:29)
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