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題名:營利事業所得稅稅率調降之市場反應研究
書刊名:北商學報
作者:黃延辰 引用關係
作者(外文):Huang, Yen-chen
出版日期:2012
卷期:22
頁次:頁1-29
主題關鍵詞:營利事業所得稅產業創新條例租稅政策事件研究Corporate income taxIndustrial Innovation ActTax policyEvent study
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:2
  • 共同引用共同引用:142
  • 點閱點閱:63
期刊論文
1.李顯峰(20020600)。減稅、產業與經濟景氣。新世紀智庫論壇,18,71-87。  延伸查詢new window
2.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
3.林世銘、陳國泰、王全三、趙念祁(20080700)。我國實施所得稅單一稅率制度之研究。會計評論,47,1-28。new window  延伸查詢new window
4.林建甫、張焯然(19960900)。ARCH族模型估計與檢定的問題。經濟論文叢刊,24(3),339-355。new window  延伸查詢new window
5.Leftwich, R.(1981)。Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements。Journal of Accounting and Economics,3(1),3-36。  new window
6.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
7.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
8.周賓凰、蔡坤芳(19970400)。臺灣股市日資料特性與事件研究法。證券市場發展,9(2)=34,1-27。new window  延伸查詢new window
9.Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。  new window
10.Shaw, Wayne H.(1988)。Measuring the Impact of the Safe Harbor Lease Law on Security Prices。Journal of Accounting Research,26(1),60-81。  new window
11.Schipper, Katherine、Thompson, Rex、Weil, Roman L.(1987)。Disentangling Interrelated Effects of Regulatory Changes on Shareholder Wealth: The Case of Motor Carrier Deregulation。Journal of Law & Economics,30(1),67-100。  new window
12.Biddle, Gary C.、Lindahl, Frederick W.(1982)。Stock Price Reactions to LIFO Adoption: The Association between Excess Return and LIFO Tax Saving。Journal of Accounting Research,20(2),551-588。  new window
13.Morgan, I. G.(1976)。Stock Prices and Heteroscedasticity。Journal of Business,49,496-508。  new window
14.Ziebart, D. A.(1985)。Control of Beta Reliability in Studies of Abnormal Return Magnitudes : A Methodological Note。Journal of Accounting Research,23(2),920-926。  new window
15.Siegfried, J.(1974)。Effective average U. S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
16.Peterson, P. P.(1989)。Event Studies: A Review of Issues and Methodology。Quarter Journal of Business and Economics,28(3),36-66。  new window
17.Boehmer, E.、Musumeci, J.、Poulsen, A. B.(1991)。Event-study Methodology under Conditions of Event-Induced Variance。Journal of Financial Economics,30(2),253-272。  new window
18.Bollerslev, Tim(1986)。Generalized Autoregressive Conditional Heteroskedasticity。Journal of Econometrics,31(3),307-327。  new window
19.Bollerslev, Tim、Chou, Ray Y.、Kroner, Kenneth F.(1992)。ARCH Modeling in Finance: A Review of the Theory and Empirical Evidence。Journal of Econometrics,52(1/2),5-59。  new window
20.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
21.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
22.黃建興、林俊儒(20090300)。OECD國家公司所得稅稅率發展趨勢與對我國之啟示。經濟研究,9,185-201。new window  延伸查詢new window
23.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
24.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
25.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
26.Mandelbrot, Benoit B.(1963)。The Variation of Certain Speculative Prices。The Journal of Business,36(4),394-419。  new window
27.黃美祝、李映茹(2009)。最低税負制對企業租稅負擔影響之硏究--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
28.賀桂芬(2010)。稅制破網台灣淪爲不義之島。天下雜誌,445,102-108。  延伸查詢new window
29.Downs, T.、Hendershott, P. H.(1987)。Tax Policy and Stock Prices。National Tax Journal,40,183-190。  new window
30.Givoly, D.、Hayn, C.(1991)。The Aggregate and Distributional Effects of the Tax Reform Act of 1986 on Firm Valuation。Journal of Business,64(3),363- 392。  new window
31.Zimmerman, J. L.(1983)。Tax and Firm Size。Journal of Accounting and Economics,5,119-149。  new window
32.汪瑞芝、陳明進、林世銘(2005)。土地增値稅減半政策之事件硏究。證券市場發展,17(1),75-100。  延伸查詢new window
33.林世銘(2002)。兩税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
34.林世銘、陳明進、蔡天俊(2000)。土地增値稅政策對股市之影響。當代會計,1(1),1-18。new window  延伸查詢new window
35.郭祥兆、李憲杰(1995)。一般化自迴歸條件異質性變異數模型參數之檢定、估計與檢定--以臺灣加權股價指數爲例。成功大學學報,30,53-71。  延伸查詢new window
36.陳明進、汪瑞芝、蔡靜文(2003)。我國兩税合一前後公司有效稅率之硏究。財税研究,35(5),120-134。new window  延伸查詢new window
37.陳明進(2007)。兩税合一實施前後公司有效税率之硏究--上市櫃公司與非上市櫃公開發行公司之比較。財稅研究,39(5),41-61。new window  延伸查詢new window
38.黃耀輝(2002)。全球化的雨露均霑--租税越來越低。亞洲研究,45,7-26。new window  延伸查詢new window
會議論文
1.謝耀智、黃淑惠、廖雪喬(2010)。我國營利事業有效稅率法定因子之硏究--以Dynamic Panel Model分析。  延伸查詢new window
2.黃明聖(2006)。台灣的經濟發展及租税公平。  延伸查詢new window
研究報告
1.孫克難、羅時萬、林世銘(2008)。全面取消促進產業升級條例租稅減免之稅負分配影響評估。臺北:中華經濟研究院。  延伸查詢new window
學位論文
1.李國綸(2001)。調降金融業營業稅率市場反應之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.林世峰(1999)。營業稅率調降對於金融業股價的影響。國立臺灣大學,台北市。  延伸查詢new window
圖書
1.沈中華、李建然(2000)。事件研究法--財務與會計實證研究必備。華泰文化事業公司。  延伸查詢new window
其他
1.(2010)。傳產業最大受益者業者叫好 : 遲來的正義。  延伸查詢new window
2.KPMG(2009)。KPMG's Corporate and Indirect Tax Rate Survey 2009。  new window
3.(2007)。三次税改啓動大降營所稅。  延伸查詢new window
4.(2010)。府院黨定調傳產大利多營所稅降爲17%。  延伸查詢new window
5.財政部(2005)。「建立我國所得稅最低稅負制度討論會」會議資料,台北市。  延伸查詢new window
6.(2010)。產創加碼降稅 綠批藍選票考量。  延伸查詢new window
 
 
 
 
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