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題名：我國實施兩稅合一制度之效果分析
書刊名：財稅研究
作者：楊葉承 引用關係
出版日期：2003
卷期：35:4
頁次：頁165-206
主題關鍵詞：兩稅合一制度；重覆課稅
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(1) 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:1
  • 共同引用共同引用:40
  • 點閱點閱:3
期刊論文
1.Gordon, Roger、Bradford, David F.(1980)。Taxation and the Stock Market Valuation of Capital Gains and Dividends : Theory and Empirical Results。Journal of Public Economics，14(2)，109-136。  new window
2.Cummins, J. G.、Hassett, K. A.(1992)。The Effects of Taxation on Investment: New Evidence from Firm Level Panel Data。National Tax Journal，45(3)，243-251。  new window
3.張瑞當、曾玉琦、黃天福(19990300)。我國兩稅合一新制對投資意願影響之實證研究。經濟情勢暨評論，4(4)，200-224。  延伸查詢new window
4.Bhaduri, S. N.(2002)。Determinants of corporate borrowing: Some evidence from the Indian corporate structure。Journal of Economics and Finance，26(2)，200-215。  new window
5.Benge, M.(1997)。Taxes, Corporate Financial Policy and Investment Decisions in Australia。The Economic Record，73(220)，1-15。  new window
6.Sinn, Hans-Werner(1991)。Taxation and the Cost of Capital: The 'Old' View, the 'New' View and Another View。Tax Policy and the Economy，5，25-54。  new window
7.Amoako-Adu, B.、Rashid, M.、Stebbins, M.(1992)。Capital gains tax and equity values: Empirical test of stock price reaction to the introduction and reduction of capital gains tax exemption。Journal of Banking and Finance，16(2)，275-287。  new window
8.Miller, M. H.、Modigliani, F.(1963)。The taxes and the cost of capital。The American Economic Review，53(3)，433-443。  new window
9.陳妙玲、葉秀鳳(20020300)。兩稅合一對於高科技產業股利政策之影響。財稅研究，34(2)，58-68。new window  延伸查詢new window
10.Gourevitch, H. G.(1977)。Corporate Tax Integration: the European Experience。The Tax Lawyer，31(1)，65-112。  new window
11.臧仕維、商景明、林義欽(20000500)。兩稅合一與公司資本結構理論。財稅研究，32(3)，1-27。new window  延伸查詢new window
12.Schulman, C. T.、Thomas, D. W.、Sellers, K. F.、Kennedy, D. B.(1996)。Effects of Tax Integration and Capital Gains Tax on Corporate Leverage。National Tax Journal，49，31-54。  new window
13.Chang, Rosita P.、Rhee, S. Ghon(1990)。The Impact of Personal Taxes on Corporate Dividend Policy and Capital Structure Decisions。Financial Management，19(2)，21-31。  new window
14.林世銘(20020500)。兩稅合一前後產業租稅環境與經營績效之比較。財稅研究，34(3)，64-78。new window  延伸查詢new window
15.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。  new window
16.Crutchley, C. E.、Hansen, R. S.(1989)。A test of the agency theory of managerial ownership, corporate leverage, and corporate dividends。Financial Management，18(4)，36-46。  new window
17.Lasfer, M. Ameziane(1996)。Taxes and dividends: The UK evidence。Journal of Banking & Finance，20(3)，455-472。  new window
18.蔡吉源(19980720)。兩稅合一的經濟效果。稅務旬刊，1685，7-9。  延伸查詢new window
19.陳妙玲、黃小玲(20020900)。兩稅合一對企業資本結構之影響。財稅研究，34(5)，99-113。new window  延伸查詢new window
20.Modigliani, F.(1982)。Debt, Dividend Policy, Taxes, Inflation, and Market Valuation。The Journal of Finance，37(2)，255-273。  new window
21.林安樂(19961100)。實施兩稅合一的稅收損益與利益分配。經濟前瞻，11(6)=48，122-127。  延伸查詢new window
22.Feldstein, M.、Frisch, D.(1977)。Corporate Tax Integration: The Estimated Effects on Capital Accumulation and Tax Distribution of Two Integration Proposals。National Tax Journal，30(1)，37-52。  new window
23.Kim, E. H.(1982)。Miller's Equilibrium, Shareholder Leverage Clienteles, and Optimal Capital Structure。Journal of Finance，37(2)，301-319。  new window
24.Bradley, M.、Jarrell, G. A.、Kim, E. H.、Mikkelson, W. H.(1984)。On the Existence of an Optimal Capital Structure: Theory and Evidence: Discussion。The Journal of finance，39(3)，857-871。  new window
25.Pereira, Alfredo M.(1993)。A dynamic general equilibrium analysis of corporate tax integration。Journal of policy modeling，15(1)，63-89。  new window
26.李顯峰、楊珮瑜(20020700)。我國製造業兩稅合一下資本使用者成本分析。財稅研究，34(4)，34-63。new window  延伸查詢new window
27.孫克難(19970100)。「兩稅合一」對外人投資影響初探。經社法制論叢，19，217-233。  延伸查詢new window
28.莊希豐、單騰笙(20000400)。兩稅合一制與內生化經濟成長。企銀季刊，23(4)，87-101。  延伸查詢new window
29.郭樂平(20000500)。兩稅合一對上市公司配股政策影響之研究。財稅研究，32(3)，28-34。new window  延伸查詢new window
30.葉憲弘(20001000)。經濟景氣波動下臺灣股票上市公司投資、股利與舉債決策關聯性之實證研究。中華管理評論，3(3)，99-110。  延伸查詢new window
31.Benge, M.(1998)。Depreciation Provisions and Investment Incentives under Full Imputation。Economic Record，74(227)，329-345。  new window
32.Auerbach, A. J.、Hassett, K.(1991)。Recent U.S. Investment Behavior and the Tax Reform Act of 1985: A Disaggregate View。Carnegie Rochester Conference Series on Public Policy，35，185-215。  new window
33.Boadway, R.、Bruce, N.(1992)。Problems with Integrating Corporate and Personal Income Taxes in an Open Economy。Journal of Public Economics，48(1)，39-66。  new window
34.Bernake, B. S.、Campbell, J. Y.(1988)。Is There a Corporate Debt?。Brookings Papers on Economic Activity，1，83-139。  new window
35.Fullerton, D.、King, A.、Shoven, J.、Whalley, J.(1981)。Corporate Tax Integration in the United Sates: A General Equilibrium Approach。American Economic Review，71(4)，677-691。  new window
36.Givoly, D.、Hayn, C.、Ofer, A. R.、Sarig, O.(1992)。Taxes and Capital Structure: Evidence from Firms' Response to the Tax Reform Act of 1986。The Review of Financial Studies，5(2)，331-355。  new window
37.Howard, P. F.、Brown, R. L.(1992)。Dividend Policy and Capital Structure under the Imputation Tax System: Some Clarifying Comments。Accounting and Finance，32(1)，51-61。  new window
38.Hamson, D.、Ziegler, P.(1990)。The Impact of Dividend Imputation on Firms' Financial Decisions。Accounting and Finance，30(1)，29-53。  new window
39.Grubert, H.、Mutti, J.(1994)。International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows。National Tax Journal，47(1)，111-133。  new window
40.Hubbard, R. G.(1993)。Corporate Tax Integration: A View from the Treasury Department。Journal of Economic Perspectives，7(3)，115-132。  new window
41.Kinney, M.、Trezevant, R. H.(1993)。Taxes and the Timing of Corporate Capital Expenditure。Journal of the American Taxation Association，15(1)，40-62。  new window
42.Nadeau, S. J.、Strauss, R. P.(1993)。Taxation, Equity, and Growth: Exploring the Trade-off between Shareholder Dividend Tax Relief and Higher Corporate Income Taxes。National Tax Journal，46(3)，161-176。  new window
43.Nadeau, S. J.(1988)。A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm。National Tax Journal，41(4)，467-481。  new window
44.Poterba, James M.(1987)。Tax Policy and Corporate Saving。Brookings Paper on Economic Activity，2，455-515。  new window
45.Schlunk, H. J.(2000)。The Zen of Corporate Capital Structure Neutrality。Michigan Law Review，99(2)，410-452。  new window
46.Sauve, A.、Scheuer, M.(1999)。Corporate Finance in Germany and France。Deutsche Bundesbank Monthly Report，1999(Oct.)，29-45。  new window
47.Smith, D.(1995)。What Has Dividend Imputation Done to R&D Tax Benefits。Australian Accountant，65(11)，33-36。  new window
48.Zodrow, G. R.(2000)。Integration of the U.S. Corporate and Individual Income Taxes。National Tax Journal，55(1)，187-193。  new window
49.Zodrow, G. R.(1991)。On the 'Traditional' and 'New' Views of Dividend Taxation。National Tax Journal，44(4)，497-509。  new window
50.Babcock, Jennifer(2000)。The effects of Imputation Systems on Multinational Investment, Financing, and Income-Shifting Strategies。The Journal of the American Taxation Association，22(2)，1-21。  new window
51.蔡文麗(20000700)。兩稅合一對跨國企業之影響。財稅研究，32(4)，91-102。new window  延伸查詢new window
52.蔡文麗(20020500)。兩稅合一對跨國企業經營政策之影響。財稅研究，34(3)，158-167。new window  延伸查詢new window
53.Gupta, S.、Newberry, K.(1997)。Determination of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal data。Journal of Accounting and Public Policy，16，1-34。  new window
54.Harris, P. A.(1994)。Passing Corporate Foreign Tax Credits to Shareholders: Lessons from the UK's FID Scheme。Australian Tax Forum，11，229-246。  new window
55.Miller, M. H.(1997)。Debt and Taxes。Journal of Finance，32，261-297。  new window
56.Seller, K. F.、Thomas, D. W.(1993)。Current Proposals for Corporate Income Tax Integration。American Accounting Association，7(3)，83-94。  new window
57.Seller, K. F.、Thomas, D. W.(1994)。Eliminate the Double Tax on Dividend。Journal of Accountancy，178(13)，86-90。  new window
58.Wilkinson, Brett R.、Cahan, Steven F.、Jones, Geoff(2001)。Strategies and Dividend Imputation: the Effect of Foreign and Domestic ownership on Average Effective Tax Rates。Journal of International Accounting, Auditing & Taxation，10(2)，157-175。  new window
59.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business，34(4)，411-433。  new window
60.Chung, Kee H.、Charoenwong, Charlie(1991)。Investment Options, Assets in Place, and the Risk of Stocks。Financial Management，20(3)，21-33。  new window
61.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance，43(1)，1-19。  new window
62.黃瑞靜、徐守德、廖四郎(20010400)。兩稅合一對公司價值、股利政策與資本結構之影響--動態資本結構模型之應用與臺灣產業的實証研究。管理評論，20(2)，55-86。new window  延伸查詢new window
63.Booth, Laurence、Aivazian, Varouj、Demirguc-Kunt, Asli、Maksimovic, Vojislav(2001)。Capital Structures in Developing Countries。Journal of Finance，56(1)，87-130。  new window
64.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review，48(3)，261-297。  new window
65.Barro, Robert J.(1990)。Government Spending in a Simple Model of Endogenous Growth。Journal of Political Economy，98(5)，S103-S125。  new window
66.Gilchrist, Simon、Himmelberg, Charles P.(1995)。Evidence on the Role of Cash Flow for Investment。Journal of Monetary Economics，36(3)，541-572。  new window
67.Black, Ervin L.、Legoria, Joseph、Sellers, Keith F.(1986)。Capital Investment Effects of Dividend Imputation。The Journal of the American Taxation Association，22(2)，40-59。  new window
68.Peterson, Pamela P.、Benesh, G. A.(1983)。A Reexamination of the Empirical Relationship Between Investment and Financing Decisions。The Journal of Financial and Quantitative Analysis，18(4)，439-453。  new window
會議論文
1.孫克難(1997)。兩稅合一方案之檢討與改進。兩稅合一研討會。財團法人中華經濟研究院。55-106。  延伸查詢new window
2.凌忠媛(1997)。兩稅合一稅收平衡方案。兩稅合一產業投資與政府稅收學術研討會，政治大學及台灣經濟學會 1-31。  延伸查詢new window
3.陳聽安、蘇建榮(1997)。兩稅合一制度及其效果之分析。兩稅合一研討會。中華經濟研究院。13-53。  延伸查詢new window
4.Head, J. G.(1993)。Imputation in the Context of Taxation Reform。Bureau of Industry Economics, Dividend Imputation: Policy Forum。Canberra：Australian Government Publishing Service。  new window
研究報告
1.孫克難(2001)。兩稅合一後產業租稅政策之研究。台北：中華經濟研究院。  延伸查詢new window
2.蘇建榮、曾巨威(1997)。實施兩稅合一對產業發展之影響。台北：台灣經濟研究院。  延伸查詢new window
學位論文
1.許正寬(1997)。小型開放經濟下之兩稅合一問題研究(碩士論文)。國立政治大學。  延伸查詢new window
2.蘇麗娥(2001)。跨國企業移轉計價與國際租稅策略之研究(碩士論文)。義守大學。  延伸查詢new window
3.周保亨(2001)。兩稅合一對我國上市公司資本結構暨資金成本影響之研究(碩士論文)。國立政治大學。  延伸查詢new window
4.洪秀美(1999)。兩稅合一制對企業財務決策之影響(碩士論文)。國防管理學院。  延伸查詢new window
5.謝佳純(2001)。兩稅合一對公司股利政策及除權各事件日股票市場價量行為之影響(碩士論文)。國立中正大學。  延伸查詢new window
6.黃琬瑜(2000)。台灣高科技產業有效稅率之主要影響因素--兩稅合一實施前後之比較(碩士論文)。國立中央大學。  延伸查詢new window
7.江衍陞(2001)。兩稅合一對我國資訊電子業上市上櫃公司股利政策影響之實證研究(碩士論文)。國立中央大學。  延伸查詢new window
8.曾秀玉(2001)。我國兩稅合一制對上市公司股利政策影響之研究(碩士論文)。朝陽科技大學。  延伸查詢new window
9.盧育仕(2000)。兩稅合一對我國上市公司股利政策影響之實證研究(碩士論文)。逢甲大學。  延伸查詢new window
10.汪瑞芝(2002)。兩稅合一制前後上市公司股利發放、租稅規劃及資本結構之實證研究(博士論文)。國立政治大學。  延伸查詢new window
11.林韋妤(1999)。我國兩稅合一與資本使用者成本之研究(碩士論文)。國立中興大學。  延伸查詢new window
12.馬孝璿(1999)。兩稅合一對上市上櫃公司股利政策影響之探討(碩士論文)。國立中山大學。  延伸查詢new window
13.葉秀鳳(2001)。兩稅合一與租稅優惠對高科技產業公司股利政策之影響(碩士論文)。國立中山大學。  延伸查詢new window
14.蔡靜文(2002)。兩稅合一前後我國上市上櫃公司有效稅率之研究(碩士論文)。中國文化大學。  延伸查詢new window
15.蔡宜展(2001)。兩稅合一之總體經濟分析(碩士論文)。國立臺灣大學。  延伸查詢new window
16.許白蘭(1999)。我國兩稅合一制度對多國籍企業之影響--對外投資事業之實證研究(碩士論文)。東吳大學。  延伸查詢new window
17.黃小玲(2001)。兩稅合一對公司資本結構之影響(碩士論文)。國立中山大學。  延伸查詢new window
圖書
1.林安樂(2000)。我國實施兩稅合一的可計算一般均衡分析。台北：中華經濟研究院。  延伸查詢new window
2.American Law Institute、Warren, Alvin C.(1993)。Reporter's Study of Corporate Tax Integration。Washington, DC：American Law Institute。  new window
3.American Institute of Certified Public Accountants(1993)。Statement of Tax Policy: Integration of the Corporate and Shareholder Tax Systems。Washington, D.C.：AICPA。  new window
4.U. S. Department of the Treasury(1992)。Integration of the Individual and Corporate Tax Systems--Taxing Business Income Once。U.S. Department of the Treasury。  new window
圖書論文
1.Fullerton, D.、Gordon, R.(1983)。A Reexamination of Tax Distortions in General Equilibrium Models。Behavioral Simulation Methods in Tax Policy Analysis。Chicago：University of Chicago Press for the National Bureau of Economic Research。  new window
2.Fullerton, D.、King, A.、Shoven, J.、Whalley, J.(1985)。Corporate Tax Integration in the United States。A General Equilibrium Model for Tax Policy Evaluation。Chicago：University of Chicago Press for the National Bureau of Economic Research。  new window
3.Poterba, James M.、Summers, Lawrence H.(1985)。The Economic Effects of Dividend Taxation。Recent Advance in Corporate Finance。Homewood, IL：Irwin。  new window
 
 
 
 
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