79. What is the expected product from the reaction sequence drawn below?  

75. A chiral C7H16O2 diol is oxidized by PCC in CH2Cl2 to an achiral C7H12O2 compound. Which of the following would satisfy these facts?

76. Which of the following molecules is chiral? 

77. Stereoisomers I and II undergo E2 elimination on treatment with sodium ethoxide in ethanol. One isomer reacts 500 times faster than the other. Also, one isomer gives X as the only product, whereas the other gives Y together with some X. Which of the following statements provides the best assignment of I and II?  (A) II reacts faster and gives both Y and X (B) II reacts faster and gives only X (C) I reacts faster and gives both Y and X (D) I reacts faster and gives only Y (E) I reacts faster and gives only X

78. What product is wrong when carvone is treated with the following reagents? 

80. Only one of the following amines will lose its nitrogen atom as trimethyl amine by repeated Hofmann elimination reactions (exhaustive methylation followed by heating with AgOH). Identify that amine.

1 下列何種情況屬於累退稅？ (A)平均稅率隨所得增加而增加 (B)邊際稅率隨所得增加而增加 (C)邊際稅率隨所得增加而不變 (D)平均稅率隨所得增加而遞減

2 其他情況不變，下列有關免稅額與扣除額對有效稅率（effective tax rate）的影響之敘述，何者錯誤？ (A)免稅額增加將使得有效稅率下降 (B)扣除額增加將使得有效稅率下降 (C)免稅額占稅基的比重愈高，則有效稅率愈低 (D)扣除額占稅基的比重愈低，則有效稅率愈低

3 假設 X 財貨和 Y 財貨的受補償需求價格彈性分別為 2 和 1。若 X 和 Y 為兩獨立不相關財貨，根據反彈性法則， 下列敘述何者正確？ (A)X 財貨的稅率為 Y 財貨稅率的 2 倍 (B)X 財貨的稅率為 Y 財貨稅率的 1/2 倍 (C)X 財貨的稅率為 Y 財貨稅率的 1/4 倍 (D)二財貨的稅率相同

4 在完全競爭短期均衡下，對廠商的超額利潤課稅，將由誰負擔稅負？ (A)部分由廠商負擔，部分由消費者負擔 (B)完全由廠商負擔 (C)完全由消費者負擔 (D)部分由資金提供者負擔

5 有關個人資本利得（capital gains）所得稅課徵之相關敘述何者錯誤？ (A)上市櫃股票由於流動性大，個人出售以投資為目的所持有之上市櫃股票非屬資本利得 (B)對資本利得課稅會有閉鎖效果之產生，原因在於資本利得一般皆於實現時方才課稅所致 (C)由於已實現資本利得往往經多年累積所產生，將資本利得列為一般所得累進課稅造成級距攀升效果 (D)對於資本利得課稅可能打擊個人風險承擔意願及影響投資誘因