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題名:我國期貨交易稅之探討
書刊名:財稅研究
作者:何依倫
出版日期:2009
卷期:41:3
頁次:頁129-158
主題關鍵詞:期貨交易稅期貨市場
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(0) 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:0
  • 共同引用共同引用:12
  • 點閱點閱:1
期刊論文
1.Jones, C. M.、Seguin, P. L.(1997)。Transaction Costs and Price Volatility: Evidence from Commission Deregulation。American Economic Review,87,728-737。  new window
2.Schwert, G. W.、Seguin, P. J.(1993)。Securities Transaction Taxes: An Overview of Costs, Benefits and Unresolved Questions。Financial Analysts Journal,49,27-35。  new window
3.Lieberman, O.、Ben-Zion, U.、Hauser, S.(1999)。A characterization of the price behavior of international dual stocks: an error correction approach。Journal of International Money and Finance,18(2),289-304。  new window
4.Summers, Laurence H.、Summers, Victoria P.(1989)。When Financial Markets Work Too Well: A Cautious Case For a Securities Transactions Tax。Journal of Financial Services Research,3,261-286。  new window
5.Ross, S. A.(1989)。Commentary: Using tax policy to curb speculative short-term trading。Journal of Financial Services Research,3,117-120。  new window
6.黃玉娟、黃珮鈴、梁心怡、黃詩雅(20040300)。臺灣股價指數現貨與期貨價格領先落後關係之探討--以TAIFEX與SGX-DT為例。輔仁管理評論,11(1),125-152。new window  延伸查詢new window
7.Fleming, J.、Ostdiek, B.、Whaley, R. E.(1996)。Trading Costs and The Relative Rates of Price Discovery in Stock, Futures, and Option Markets。Journal of Futures Markets,16,353-387。  new window
8.Shalen, Catherine T.(1993)。Volume, volatility, and the dispersion of beliefs。Review of Financial Studies,6(2),405-434。  new window
9.Locke P. R.、Venkatesh, P. C.(1997)。Futures Market Transaction Costs。The Journal of Futures Markets: Futures, Options, and Other Derivative Products,17(2),229-245。  new window
10.Wang, J.(1994)。A Model of Competitive Stock Trading Volume。Journal of Political Economy,102,127-168。  new window
11.Chou, R. K.、Lee, J. H.(2002)。The relative efficiencies of price execution between the Singapore exchange and the Taiwan futures exchange。Journal of Futures Markets,22,173-196。  new window
12.Edwards, F. R.(1993)。Taxing transactions in futures markets: Objectives and effects。Journal of Financial Services Research,7,75-91。  new window
13.Roll, R.(1989)。Price volatility, international market links and their implications for regulatory policies。Journal of Financial Services Research,3,211-246。  new window
14.Umlauf, S. R.(1993)。Transaction taxes and the behavior of the Swedish stock market。Journal of Financial Economics,33,227-240。  new window
15.Granger, C. W. J.(1969)。Investigating causal relations by econometric models and cross-spectral models。Econometrica,37,424-438。  new window
16.李瑞琳、薛立言(20050600)。交易稅政策對臺灣期貨市場效率績效之影響。財金論文叢刊,2,117-131。new window  延伸查詢new window
17.李瑞琳、薛立言(20040600)。期貨交易成本對現貨波動之影響。財金論文叢刊,1,85-100。new window  延伸查詢new window
18.陳聽安(20041100)。衍生性金融商品課稅制度初探--以期貨為例。財稅研究,36(6),1-13。new window  延伸查詢new window
19.楊添水、李存修、蘇勇志(1999)。臺股期貨課稅制度與國際競爭力。證券市場發展季刊,11(3)=43,1-19。new window  延伸查詢new window
20.劉美纓、鍾惠民(20020700)。利率期貨課程制度規劃。財稅研究,34(4),123-134。new window  延伸查詢new window
21.Eun, C. S.、Sabherwal, S.(2003)。Cross‐border listings and price discovery: Evidence from US‐listed Canadian stocks。Journal of Finance,58,549-576。  new window
22.Wang, G. H.、Yau, J.、Baptiste, T.(1997)。Trading volume and transaction costs in futures markets。Journal of Futures Markets,17(7),757。  new window
23.Bamber, Linda Smith、Barron, Orie E.、Stober, Thomas L.(1999)。Differential Interpretations and Trading Volume。Journal of Financial and Quantitative Analysis,34(3),369-386。  new window
24.Harris, Milton、Raviv, Artur(1993)。Differences of Opinion Make a Horse Race。Review of Financial Studies,6(3),473-506。  new window
25.Demsetz, Harold(1968)。The cost of Transacting。Quarterly Journal of Economics,82(1),33-53。  new window
26.Phillips, Peter C. B.、Perron, Pierre(1988)。Testing for a unit root in time series regression。Biometrika,75(2),335-346。  new window
會議論文
1.何富雄(2004)。期貨交易課稅制度問題。「衍生性金融商品課稅制度」論壇,中華財政學會主辦,財團法人證券暨期貨市場發展基金會,國立中山大學財務管理系,財團法人台灣金融研訓院,財政部高雄國稅局協辦,財團法人中國國際商銀行文教基金會贊助 (會議日期: 20040529)。高雄市:財團法人證券暨期貨市場發展基金會。  延伸查詢new window
2.周雨田、劉玉珍(1999)。證券交易稅政策之研究。台灣經濟決策研究討會。中央研究院經濟所。  延伸查詢new window
研究報告
1.林世銘、李存修、黃金澤(2006)。證券商經營衍生性金融商品之租稅問題研究。  延伸查詢new window
2.吳壽山(2002)。健全資本市場與期貨課稅制度之變革。  延伸查詢new window
3.吳壽山、錢惠民、李顯峰、劉炎纓、林淑玲(2003)。再論健全資本市場與期貨課稅制度之變革。  延伸查詢new window
4.吳壽山(2003)。再論健全資本市場與期貨課稅制度之變革補充資料。台灣期貨交易所。  延伸查詢new window
學位論文
1.方文寶(1996)。國內衍生性金融商品之財稅問題研究(碩士論文)。東吳大學。  延伸查詢new window
2.林安妮(1995)。衍生性金融商品之美國課稅處理彙整(碩士論文)。輔仁大學。  延伸查詢new window
3.施恬(1992)。期貨課稅問題之研析(碩士論文)。國立政治大學。  延伸查詢new window
4.楊郁萍(1996)。衍生性金融商品財稅問題之探討(碩士論文)。國立中興大學。  延伸查詢new window
5.黃玉儀(1999)。我國選擇權課稅與定價問題之研究(碩士論文)。國立中興大學。  延伸查詢new window
6.黃錦淞(2000)。衍生性金融商品課稅問題研究-兼論期貨交易之課稅效果(碩士論文)。國立中山大學。  延伸查詢new window
7.簡明輝(1998)。衍生性金融商品的租稅風險與課稅原則之研究(碩士論文)。國立政治大學。  延伸查詢new window
8.羅新錡(2008)。期貨交易稅的調降與價格發現之實證研究-以台指期貨與新加坡摩台指期貨為例(碩士論文)。淡江大學。  延伸查詢new window
圖書
1.台北市期貨商業同業工會(1999)。期貨交易課稅制度之研議。  延伸查詢new window
2.財政部稅制委員會(2006)。2006各國稅制概要。  延伸查詢new window
 
 
 
 
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