:::

詳目顯示

回上一頁
題名:The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates
書刊名:中華會計學刊
作者:陳明進 引用關係林世銘 引用關係張天勳
作者(外文):Chen, Ming-chinLin, SumingChang, Tien-hsun
出版日期:2001
卷期:2:1
頁次:頁33-56
主題關鍵詞:公司有效稅率證券交易所得土地交易所得集團企業政治成本假說Effective tax rateStock capital gainLand capital gainAffiliated enterprisesPolitical cost hypothesis
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(26) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:17
  • 共同引用共同引用:0
  • 點閱點閱:30
期刊論文
1.Callihan, D. S.(1994)。Corporate effective tax rates: A synthesis of the literature。Journal of Accounting Literature,13(1),1-43。  new window
2.Lin, S.、Yang, C.-S.(1994)。A study on corporate tax burdens of listed companies。Public Finance Review,26(6),32-52。  new window
3.Chinese Tax Affair(2000)。Discussions on the tax reform directions for the new government。Chinese Tax Affair,1753,8-16。  new window
4.Siegfried, J.(1974)。Effective average U. S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
5.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy,16(1),1-34。  new window
6.Manzon, Gil B.、Smith, W. Robert(1994)。The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates。Journal of Accounting and Public Policy,13(4),349-362。  new window
7.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
8.Shevlin, Terry、Porter, Sue(1992)。The Corporate Tax Comeback in 1987: Some Further Evidence。The Journal of the American Taxation Association,14(1),58-79。  new window
9.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
10.Stickney, Clyde P.、McGee, Victor E.(1982)。Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors。Journal of Accounting and Public Policy,1(2),125-152。  new window
學位論文
1.Tsai, Su-Shing(1993)。The Empirical Test between Firm Size and Effective Tax Rates-Positive Accounting Theory: The Study of Political Cost Hypothesis(碩士論文)。National Sun Yat-Sen University。  new window
圖書
1.Birnbaum, Jeffrey H.、Murray, Alan S.(1987)。Showdown at Gucci Gulch: Lawmakers, Lobbyists and the Unlikely Triumph of Tax Reform。New York, NY:Random House。  new window
2.Greene, William H.(2000)。Econometric Analysis。Upper Saddle River, New Jersey:Prentice Hall Znternational Inc.。  new window
3.Chou, Tein-Chen、Tsui, Wai-Cho、Li, Shin-Jen(1989)。A study on the relation between tax burdens and firm sizes and organizations。Taipei:Tax Reform Ad Hoc Committee, Ministry of Finance。  new window
4.China Credit Information Service, LTD(1998)。A Survey of Affiliated Enterprises in Taiwan 1998/1999。Taipei:China Credit Information Service, LTD。  new window
5.Chen, Jian-Chao、Ruonlu, Fang-Chou、Chen, Bao-Gin(1987)。Tax Accounting。Taipei:Chen, Jian-Chao:Ruonlu, Fang-Chou:Chen, Bao-Gin。  new window
6.Chou, Tein-Chen、Tsui, Wai-Cho、Song, Shiu-Ling、Li, Shin-Jen(1989)。A Study on the Relation between Tax Burdens and Sectors and Industries。Taipei:Tax Reform Ad Hoc Committee, Ministry of Finance。  new window
7.Citizens for Tax Justice(1985)。Corporate Tax Payers and Corporate Freeloaders: Four Years of Continuing, Legalized Tax Avoidance by America's Largest Corporations, 1981-1984。Washingtion, DC:Citizens for Tax Justice。  new window
8.Ministry of Finance(1998)。An introduction of the Integrated Income Tax System。Taipei:Ministry of Finance。  new window
9.Scholes, M. S.、Wolfson, M. A.(1992)。Taxes and Business Strategy: A Planning Approach。Prentice-Hall。  new window
10.Gujarati, Damodar N.(1995)。Basic Econometrics。McGraw-Hill, Inc.。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top