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題名:投資抵減對資金使用者成本影響研析
書刊名:財稅研究
作者:陳國樑 引用關係趙珮涵
出版日期:2016
卷期:45:3
頁次:頁30-62
主題關鍵詞:企業投資投資抵減租稅減免成本
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(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:0
  • 點閱點閱:6
期刊論文
1.Graham, J. R.(1996)。Debt and the Marginal Tax Rate。Journal of Financial Economics,41(1),41-74。  new window
2.Auerbach, A. J.(1979)。Wealth Maximization and the Cost of Capital。The Quarterly Journal of Economics,93(3),433-446。  new window
3.Benge, M.(1998)。Depreciation Provisions and Investment Incentives under Full Imputation。Economic Record,74(227),329-345。  new window
4.Auerbach, A. J.(1983)。Taxation, Corporate Financial Policy and the Cost of Apital。Journal of Economic Literature,21,905-962。  new window
5.Devereux, M. P.、Griffith, R.(2003)。Evaluating Tax Policy for Location Decisions。International Tax and Public Finance,10,107-126。  new window
6.Downs, T. W.(1986)。Using the User Cost。Journal of Economics and Business,38(4),297-305。  new window
7.Egger, P.、Loretz, S.、Pfaftermayr, M.、Winner, H.(2009)。Firm-Specific Forward-Looking Tax Rates。International Tax and Public Finance,16,850-870。  new window
8.Egger, P.、Loretz, P.(2010)。Homogeneous Profit Tax Effects for Heterogeneous Firms?。The World Economy,33,1023-1041。  new window
9.Gravelle, J. G.(1982)。Depreciation Revisions on the Taxation of Income from Business Capital。National Tax Journal,35,1-20。  new window
10.Hall, R. E.、Jorgensen, D. W.(1967)。Tax Policy and Investment Behaviour。American Economic Review,57,391-414。  new window
11.Kemsley, D.(1998)。The Effect of Taxes on Production Location。Journal of Accounting Research,36,321-341。  new window
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。  new window
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。  new window
2.Greedy, John、Gemmell, Norman(20150504)。Taxation and the User Cost of Capital: An Introduction。  new window
3.Devereux, M. P.、Sefrensert, P. B.(2006)。The Corporate Income Tax: International Trends and Options for Fundamental Reform。  new window
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)。  new window
5.McKenzie, K. J.、Mansour, M.、Brule, A.(1998)。The Calculation of Marginal Effective Tax Rates。Ottawa:Department of Finance。  new window
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。  new window
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。  new window
3.Krzepkowski, M.(2013)。Marginal Versus Average Effective Tax Rates and Foreign Direct Investment。University of Calgary Department of Economics。  new window
4.Rosen, H. S.、Gayer, T.(2014)。Public Finance。New York, NY:McGraw-Hill/Irwin。  new window
圖書論文
1.Bond, S. R.、Van Reenen, J.(2007)。Micro econometric Models of Investment and Employment。Handbook of Econometrics。Amsterdam:Elsevier。  new window
2.McKenzie, K. J.、Mintz, J.(1992)。Tax Effects on the Cost of Capital。Canada-US Tax Comparisons。Chicago:University of Chicago。  new window
 
 
 
 
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