:::

詳目顯示

回上一頁
題名:兩稅合一實施前後公司有效稅率之研究--上市櫃公司與非上市櫃公開發行公司之比較
書刊名:財稅研究
作者:陳明進 引用關係
出版日期:2007
卷期:39:5
頁次:頁41-61
主題關鍵詞:兩稅合一公司有效稅率
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(3) 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:3
  • 共同引用共同引用:63
  • 點閱點閱:5
期刊論文
1.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
2.Omer, T. C.、Molloy, Karen H.、Ziebart, David A.(1993)。An investigation of the firm size-effective tax rate relation in the 1980s。Journal of Accounting, Auditing, and Finance,8(2),167-182。  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.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
6.Siegfried, J.(1974)。Effective average U. S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
7.Fullerton, Don(1984)。Which Effective Tax Rate?。National Tax Journal,37(1),23-41。  new window
8.Trezevant, R.(1994)。How did firms adjust their tax-deductible activities in response to the Economic Recovery Tax Act of 1981?。National Tax Journal,47,253-271。  new window
9.MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance,45(5),1471-1493。  new window
10.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論,34,57-75。new window  延伸查詢new window
11.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
12.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
13.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
14.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
15.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
16.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
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.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
2.蔡素幸(1993)。臺灣上市公司規模與有效稅率關係之實証研究--實徵會計理論政治成本假設之探討(碩士論文)。國立中山大學。  延伸查詢new window
3.陳麗媛(2000)。租稅負擔與公司資本結構(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.財政部(1998)。兩稅合一方案介紹。臺北:財政部。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE