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題名:營利事業有效稅率決定因素之實證研究
書刊名:會計評論
作者:陳明進 引用關係
作者(外文):Chen, Ming-chin
出版日期:2002
卷期:34
頁次:頁57-75
主題關鍵詞:有效稅率營利事業所得稅縱查資料會計師簽證申報Effective tax rateProfit-seeking enterpriseCAP-attested tax returnPanel data method
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(39) 博士論文(3) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:35
  • 共同引用共同引用:46
  • 點閱點閱:105
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.林世銘、楊朝旭(1994)。上市公司營利事業所得稅負擔之研究。財稅研究,26(6),34-52。new window  延伸查詢new window
3.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
4.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊,2(1),57-84。new window  延伸查詢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.林世銘(20001000)。CPA Attested Tax Returns and Tax Evasion。中華會計學刊,1,15-36。new window  延伸查詢new window
11.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
12.Siegfried, J.(1974)。Effective average U. S. corporation tax rates。National Tax Journal,27(2),245-259。  new window
研究報告
1.周添城、徐偉初、宋秀玲、李新仁(1989)。部門、產業間之稅負分配研究。財政部賦稅改革委員會。  延伸查詢new window
2.周添城、徐偉初、李新仁(1989)。不同企業規模、組織之稅負分配研究。財政部賦稅改革委員會。  延伸查詢new window
學位論文
1.蔡素幸(1993)。臺灣上市公司規模與有效稅率關係之實證研究-實徵會計理論政治成本假設之探討,沒有紀錄。  延伸查詢new window
圖書
1.Greene, W. H.(2000)。Econometric Analysis。New York:Macmillan。  new window
 
 
 
 
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