| 期刊論文1. | Graham, J. R.(1996)。Debt and the Marginal Tax Rate。Journal of Financial Economics,41(1),41-74。 | 2. | Auerbach, A. J.(1979)。Wealth Maximization and the Cost of Capital。The Quarterly Journal of Economics,93(3),433-446。 | 3. | Benge, M.(1998)。Depreciation Provisions and Investment Incentives under Full Imputation。Economic Record,74(227),329-345。 | 4. | Auerbach, A. J.(1983)。Taxation, Corporate Financial Policy and the Cost of Apital。Journal of Economic Literature,21,905-962。 | 5. | Devereux, M. P.、Griffith, R.(2003)。Evaluating Tax Policy for Location Decisions。International Tax and Public Finance,10,107-126。 | 6. | Downs, T. W.(1986)。Using the User Cost。Journal of Economics and Business,38(4),297-305。 | 7. | Egger, P.、Loretz, S.、Pfaftermayr, M.、Winner, H.(2009)。Firm-Specific Forward-Looking Tax Rates。International Tax and Public Finance,16,850-870。 | 8. | Egger, P.、Loretz, P.(2010)。Homogeneous Profit Tax Effects for Heterogeneous Firms?。The World Economy,33,1023-1041。 | 9. | Gravelle, J. G.(1982)。Depreciation Revisions on the Taxation of Income from Business Capital。National Tax Journal,35,1-20。 | 10. | Hall, R. E.、Jorgensen, D. W.(1967)。Tax Policy and Investment Behaviour。American Economic Review,57,391-414。 | 11. | Kemsley, D.(1998)。The Effect of Taxes on Production Location。Journal of Accounting Research,36,321-341。 | 12. | McKenzie, K. J.、Mintz, J.、Scharf, K. A.(1997)。Measuring Effective Tax Rates in the Presence of Multiple Inputs: a Production Based Approach。International Tax and Public Finance,4,337-359。 | 研究報告1. | Bond, S.、Xing, J.(2010)。Corporate Taxation and Capital Accumulation (計畫編號:WP10/15)。Oxford University Centre for Business Taxation。 | 2. | Greedy, John、Gemmell, Norman(20150504)。Taxation and the User Cost of Capital: An Introduction。 | 3. | Devereux, M. P.、Sefrensert, P. B.(2006)。The Corporate Income Tax: International Trends and Options for Fundamental Reform。 | 4. | Fabling, R.、Gemraell, N.、Kneiler, R.、Sanderson, L.(2013)。Estimating Firm Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand (計畫編號:WP 13/29)。 | 5. | McKenzie, K. J.、Mansour, M.、Brule, A.(1998)。The Calculation of Marginal Effective Tax Rates。Ottawa:Department of Finance。 | 圖書1. | King, Mervyn A.、Fullerton, Don(1984)。The Taxation of Income from Capital: A Comparative Study in the United States, the United Kingdom, Sweden, and West Germany。Chicago:University of Chicago Press。 | 2. | Blouin, J.、Core, J. E.、Guay, W.(2008)。Improved Estimates of Marginal Tax Rates: Why They are Needed, Approach and Implications。Wharton School, University of Pennsylvania。 | 3. | Krzepkowski, M.(2013)。Marginal Versus Average Effective Tax Rates and Foreign Direct Investment。University of Calgary Department of Economics。 | 4. | Rosen, H. S.、Gayer, T.(2014)。Public Finance。New York, NY:McGraw-Hill/Irwin。 | 圖書論文1. | Bond, S. R.、Van Reenen, J.(2007)。Micro econometric Models of Investment and Employment。Handbook of Econometrics。Amsterdam:Elsevier。 | 2. | McKenzie, K. J.、Mintz, J.(1992)。Tax Effects on the Cost of Capital。Canada-US Tax Comparisons。Chicago:University of Chicago。 | |