| 期刊論文| 1. | Grubert, Harry(1998)。Taxes and the Division of Foreign Operating Income among Royalties, Interest, Dividends and Retained Earnings。Journal of Public Economics，68(2)，269-290。   | | 2. | 汪瑞芝、陳明進(20040400)。兩稅合一制前後上市公司股利發放之實證研究。管理學報，21(2)，257-277。 延伸查詢 | | 3. | Altshuler, R.、Grubert, H.(2001)。Where Will They Go If We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations。National Tax Journal，54，787-809。 | | 4. | 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。 | | 5. | Kopits, G. F.(1972)。Dividend Remittance Behavior within the International Firm: A Cross-Country Analysis。The Review of Economics and Statistics，54，339-342。 | | 6. | Desai, M. A.、Hines, J. R. Jr.、Foley, C. F.(2001)。Repatriation taxes and dividend distortions。National Tax Journal，54(4)，829-851。 | 研究報告| 1. | Grubert, H.、Mutti, J. H.(2001)。Taxing international business income: Dividend exemption versus the current system。Washington, DC：American Enterprise Institute。 | | 2. | Lehmann, A.、Mody, A.(2004)。International dividend repatriations。International Monetary Fund。 | 圖書| 1. | Scholes, M. S.、Wolfson, M. A.、Erickson, M.、Maydew, E. L.、Shevlin, T.(2001)。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, New Jersey：Prentice-Hall。 | | 2. | Shapiro, A. C.(1996)。Multinational financial management。Englewood Cliffs, New Jersey：Prentice-Hall。 | 圖書論文| 1. | Wolfson, M. A.(1992)。Comment: Coming Home to America: Dividend Repatriations by U.S. Multinationals。Taxation in the Global Economy。Chicago, Illinois：University of Chicago Press。 | | 2. | Hines, J. R.、Hubbard, R. G.(1990)。Coming home to America: Dividend repatriations by U.S. multinationals。Taxation in the global economy。Chicago, Illinois：University of Chicago Press。 | |