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題名：The Effects of the Integrated Income Tax System and CPA Tax Attestation on Corporate Tax Noncompliance
書刊名：中華會計學刊
作者：黃美祝 引用關係／林世銘 引用關係／陳國泰 引用關係
作者(外文)：Huang, Mei-juh／Lin, Suming／Chen, Kuo-tay
出版日期：2005
卷期：5:2
頁次：頁207-236
主題關鍵詞：租稅逃漏；兩稅合一；稅務簽證；內生性轉換模型；Tax noncompliance；Integrated income tax system；CPA tax attestation；Endogenous switching regression model
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(8) 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:5
  • 共同引用共同引用:40
  • 點閱點閱:27
期刊論文
1.Erard, Brian(1993)。Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance。Journal of Public Economics，52(2)，163-197。  new window
2.Fishburn, G.(1981)。Tax evasion and inflation。Australian Economic Papers，20(37)，325-332。  new window
3.Lee, Lung-Fei(1978)。Unionism and wage rates: a simultaneous equations model with qualitative and limited dependent variables。International Economic Review，19(2)，415-433。  new window
4.Slemrod, J.(1989)。The return to tax simplification: an econometric analysis。Public Finance Review，17(1)，3-27。  new window
5.Yaniv, Gideon(1999)。Tax compliance and advance tax payments: a prospect theory analysis。National Tax Journal，52(4)，753-766。  new window
6.Heckman, James J.(1976)。The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models。Annals of Economic and Social Measurement，5(4)，475-492。  new window
7.Maddala, G. S.(1991)。A perspective on the use of limited-dependent and qualitative variables models in accounting research。The Accounting Review，66(4)，788-807。  new window
8.Yitzhaki, Shlomo(1974)。A Note on Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics，3(2)，201-202。  new window
9.Long, James E.、Caudill, Steven B.(1987)。The usage and benefits of paid tax return preparation。National Tax Journal，40(1)，35-46。  new window
10.Dubin, J. A.、Graetz, M. J.、Udell, M. A.、Wilde, L. L.(1992)。The demand for tax return preparation services。The Review of Economics and Statistics，74(1)，75-82。  new window
11.Chan, K. H.、Mo, P. L.(2000)。Tax holidays and tax noncompliance: an empirical study of corporate tax audits in China's developing economy。The Accounting Review，75(4)，469-484。  new window
12.Christian, Charles W.、Gupta, Sanjay、Lin, Suming(1993)。Determinants of tax preparer usage: evidence from panel data。National Tax Journal，46(4)，487-503。  new window
13.Beck, P. J.、Jung, W.(1989)。Taxpayers' reporting decisions and auditing under information asymmetry。Accounting Review，64(3)，468-487。  new window
14.Klepper, Steven、Mazur, Mark、Nagin, Daniel(1991)。Expert intermediaries and legal compliance: the case of tax preparers。The Journal of Law & Economics，34(1)，205-229。  new window
15.Chang, Otto H.、Schultz, Joseph J. Jr(1990)。The income tax withholding phenomenon: evidence from TCMP data。The Journal of the American Taxation Association，12(1)，88-93。  new window
16.Barnow, B. S.、Chain, G. S.、Goldberger, A. S.(1981)。Issues in the analysis of selectivity bias。Evaluation Studies Review Annual，5，43-59。  new window
17.Allingham, Michael G.、Sandmo, Agnar(1972)。Income tax evasion: A theoretical analysis。Journal of Public Economics，1(3/4)，323-338。  new window
18.陳明進、林世銘、林煒(20020700)。我國所得稅法交際費限額規定之合理性。會計評論，35，31-59。new window  延伸查詢new window
19.朱敬一(19881200)。臺灣營利事業所得稅逃漏的成因與指標--MIMIC 模型的應用。經濟論文叢刊，16(4)，481-489。new window  延伸查詢new window
20.Alm, James、Bahl, Roy、Murray, Matthew N.(1993)。Audit selection and income tax underreporting in the tax compliance game。Journal of Development Economics，42(1)，1-33。  new window
21.Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics，65(3)，363-373。  new window
22.Erard, Brian(1997)。Self-selection with measurement errors: a microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance。Journal of Econometrics，81(2)，319-356。  new window
23.Feinstein, Jonathan S.(1991)。An econometric analysis of income tax evasion and its detection。The RAND Journal of Economics，22(1)，14-35。  new window
24.許崇源、俞洪昭、洪盈斌、戚務君(20000400)。兩稅合一制度對公司屬性與股票報酬關聯性之影響。會計評論，32，81-101。new window  延伸查詢new window
25.Crane, Steven E.、Nourzad, Farrokh(1986)。Inflation and Tax Evasion: An Empirical Analysis。The Review of Economics and Statistics，68(2)，217-223。  new window
26.Witte, Ann D.、Woodbury, Diane F.(1985)。The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax。National Tax Journal，38(1)，1-13。  new window
27.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-161。  new window
28.Kahneman, Daniel、Tversky, Amos(1979)。Prospect Theory: An Analysis of Decision under Risk。Econometrica: Journal of the Econometric Society，47(2)，263-292。  new window
29.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
研究報告
1.Wang, Y. S.、Lee, C. P.、Fai, H. T.、Wang, S. C.、Huang, G. S.(1993)。A research on the benefit of using CPA attested tax return。National Chung Hsing University。  new window
學位論文
1.Udell, M. A.(1991)。The effects of tax preparers on tax compliance(博士論文)。California institute of Technology，CA。  new window
2.林孝倫(2002)。兩稅合一前後採用稅務簽證之因素分析(碩士論文)。National Taiwan University(國立臺灣大學)。  延伸查詢new window
3.Huang, Y.(1982)。An empirical study on the tax evasion of Taiwan's individual income tax(碩士論文)。National Chengchi University。  new window
4.黃俊發(1999)。我國中型企業選擇會計師稅務簽證之因素研究(碩士論文)。國立臺灣大學(National Taiwan University)。  延伸查詢new window
5.Hsu, C. Y.(1979)。A research on functions of Taiwan's CPA tax attestation(碩士論文)。National Chengchi University。  new window
6.Chen, L. W.(1987)。Imputation o f the tax evasion o f business income tax from Taiwan's underground economic activities(碩士論文)。National Chengchi University.。  new window
7.Bradley, C. F.(1994)。An empirical investigation of factors affecting corporate tax compliance behavior(博士論文)。University of Alabama。  new window
圖書
1.Greene, William H.(2002)。Limdep Version 8.0, Econometric Modeling Guide。Australia：Econometric Software, Inc。  new window
2.Internal Revenue Service(1987)。Survey of tax practitioners and advisers: Summary of results by occupation。Washington, DC.：IRS Research Division。  new window
3.Greene, W. H.(2000)。Econometric Analysis。New York：Macmillan。  new window
4.Maddala, G. S.(1983)。Limited-dependent and Qualitative Variables in Econometics。Cambridge University Press。  new window
圖書論文
1.Scotchmer, S.(1989)。The effect of tax advisors on tax compliance。Taxpayer Compliance: Social Science Perspectives。PA：University of Philadelphia Press。  new window
2.Rice, E. M.(1992)。The corporate tax gap: Evidence on tax compliance by small corporations。Why People Pay Taxes: Tax Compliance and Enforcement。University of Michigan Press。  new window
 
 
 
 
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