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題名:營利事業最低稅負制之政策效果--兼論復徵證券期貨交易所得稅
書刊名:財稅研究
作者:林靖傑 引用關係郭明憲簡清源黃國芬 引用關係
出版日期:2010
卷期:42:6
頁次:頁189-213
主題關鍵詞:營利事業最低稅負制復徵證券期貨交易所得稅租稅公平
原始連結:連回原系統網址new window
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  • 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:51
  • 點閱點閱:24
期刊論文
1.盧貞秀、林靜香、黃國芬(20091100)。最低稅負制營利事業課稅問題探討。財稅研究,41(6),146-161。new window  延伸查詢new window
2.Dworin, L.(1987)。Impact of the corporate alternative minimum tax。National Tax Journal,40,505-513。  new window
3.Gujarathi, M. R.、Barua, S. K.(2001)。Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India。The International Journal of Accounting,36,435-450。  new window
4.Norton, R.(1993)。Our screwed-up tax code。Fortune,34-48。  new window
5.Omer, T. C.、Ziebart, D. A.(1993)。The effect of the alternative minimum tax on corporate tax burdens。The Quarterly Review of Economics and Finance,33(2),123-139。  new window
6.Slemrod, J. B.、Blumenthal, M.(1996)。The income tax compliance cost of big business。Public Finance Quarterly,24(4),411-438。  new window
7.曾巨威、朱琇妍(20041100)。最低稅負制之介紹與相關問題研究。財稅研究,36(6),14-33。new window  延伸查詢new window
8.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review,79(3),823-852。  new window
9.陳明進(20030100)。我國租稅優惠對營利事業租稅負擔之影響。管理評論,22(1),127-151。new window  延伸查詢new window
10.汪瑞芝、陳明進(20090900)。最低稅負制對股市反應之實證研究。臺大管理論叢,19(S2),215-247。new window  延伸查詢new window
11.黃美祝、李映茹(20091100)。最低稅負制對企業租稅負擔影響之研究--高科技產業與傳統產業之比較。當代會計,10(2),189-224。new window  延伸查詢new window
12.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
13.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
會議論文
1.吳瑞源、林松宏、賴秀卿(2009)。最低稅負制之隱稅效果研究。2009會計理論與實務研討會,中華會計教育學會暨成功大學會計學系 。臺南。new window  延伸查詢new window
研究報告
1.林世銘(2005)。建立我國所得稅最低稅負制度之研究。  延伸查詢new window
學位論文
1.黃素華(2008)。最低稅負制對營利事業有效稅率的影響(碩士論文)。國立成功大學。  延伸查詢new window
2.洪瑞隆(2005)。營利事業所得稅最低稅負制之研究(碩士論文)。臺灣大學。  延伸查詢new window
3.吳芝穎(2006)。最低稅負制對股市之影響(碩士論文)。臺灣大學。  延伸查詢new window
4.張杏如(2009)。最低稅負制對我國營利事業所得稅影響之研究(碩士論文)。輔仁大學。  延伸查詢new window
5.陳韻如(2009)。最低稅負制施行對企業稅負及資本結構之影響(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.United States General Accounting Office(1994)。Tax System Burden: Tax Compliance Burden Faced by Business Taxpayers。  new window
2.United States General Accounting Office(1995)。Experience with the Corporate Alternative Minimum Tax。  new window
3.McIntyre, R. S.、Wilhelm, D.(1985)。Corporate Taxpayers and Corporate Freeloaders: Four Years of Continued Legalized Tax Avoidance by America's Largest Corporations, 1981-84。Washington, DC:Citizens for Tax Justice。  new window
4.McIntyre, R. S.、Kelly, D.、Fisher, B.、Wilhelm, D.、Dorrier, H.(1989)。It's working, but...。Washington, DC:Citizens for Tax Justice。  new window
5.Maddala, G. S.(1983)。Limited-dependent and Qualitative variables in Econometrics。Cambridge University Press。  new window
其他
1.Wartzman, R.(1992)。Brady expected to outline plan for tax system: Treasury head is proposing to simplify structure and encourage savings。  new window
2.(20091013)。證所稅,擬局部復徵賦改會初步報告,傾向先對企業買賣股票課稅,個人維持免稅。  延伸查詢new window
3.(20091014)。財部:證所稅不會貿然復徵賦改會周五討論;爭議過大,應不會做出決議;資本利得課稅,仍在討論階段。  延伸查詢new window
4.(20091026)。停徵證所稅,一年少了400億。  延伸查詢new window
 
 
 
 
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