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題名:稽核政策與最適的出口貿易政策
書刊名:真理財經學報
作者:郭虹瑩 引用關係林瓊華
作者(外文):Kuo, Horn-inLin, Chiung-hua
出版日期:2015
卷期:27
頁次:頁23-33
主題關鍵詞:稽核策略租稅中立性租稅逃漏最適出口貿易政策Auditing policyTax evasionOptimal export policy
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:4
  • 點閱點閱:3
期刊論文
1.Dixit, Avinash(1984)。International Trade Policy for Oligopolistic Industries。The Economic Journal,94(S),1-16。  new window
2.郭虹瑩、翁堃嵐(20070300)。公司稅、租稅逃漏與最適出口貿易政策。經濟論文叢刊,35(1),33-54。new window  延伸查詢new window
3.Ishikawa, Jota、Spencer, Barbara J.(1999)。Rent-shifting Export Subsidies with an Imported Intermediate Product。Journal of International Economics,48(2),199-232。  new window
4.Yitzhaki, S.(1987)。On the Excess Burden of Tax Evasion。Public Finance Quarterly,15,123-137。  new window
5.Gaudet, G.、Salant, S. W.(1991)。Increasing the profits of a subset of firms in oligopoly models with strategic substitutes。American Economic Review,81,658-665。  new window
6.Neary, J. Peter(1994)。Cost Asymmetries in International Subsidy Games: Should Governments Help Winners or Losers?。Journal of International Economics,37(3/4),197-218。  new window
7.Brander, James A.、Spencer, Barbara J.(1985)。Export Subsidies and International Market Rivalry。Journal of International Economics,18(1),83-100。  new window
8.Chu, C. Y.(1990)。Plea bargaining with the IRS。Journal of Public Economics,41,319-333。  new window
9.Chu, C. Y.(1990)。A Model of Income Tax Evasion with Venal Tax Officials: The Case of Taiwan。Public Finance,45,392-408。  new window
10.Cremer, H.、Gahvari, F.(1997)。Tax Competition and Tax Evasion。Nordic Journal of Political Economy,24,89-104。  new window
11.Leahy, D.、Montagna, C.(2001)。Strategic Trade Policy with Heterogeneous Cost。Bulletin of Economic Research,53(3),177-182。  new window
12.Wang, Y. T.、Tsai, P. L.(2000)。A Note on the Brander Spencer Rent-Shifting Thesis。RISEC,47(3),405-414。  new window
13.Eaton, Jonathan、Grossman, Gene M.(1986)。Optimal Trade and Industrial Policy under Oligopoly。The Quarterly Journal of Economics,101(2),383-406。  new window
14.Spencer, B. J.、Jones, R. W.(1991)。Vertical Foreclosure and International Trade Policy。Review of Economic Studies,58(1),153-170。  new window
15.Collie, David R.(2000)。State Aid in the European Union: The Prohibition of Subsidies in an Integrated Market。International Journal of Industrial Organization,18(6),867-884。  new window
16.van Long, Ngo、Soubeyran, Antoine(1997)。Cost Heterogeneity, Industry Concentration and Strategic Trade Policies。Journal of International Economics,43(1/2),207-220。  new window
17.Krishna, Kala、Thursby, Marie(1991)。Optimal Policies with Strategic Distortions。Journal of International Economics,31(3/4),291-308。  new window
學位論文
1.Salant, S.(1984)。Export Subsidies as Instruments of Economic and Foreign Policies(-)。University of Michigan。  new window
圖書
1.Myles, Gareth D.(1995)。Public Economics。Cambridge University Press。  new window
2.OECD(2007)。Fundamental Reform of Corporate Income Tax。  new window
其他
1.PwC(2013)。Corporate Income Tax- a Global Analysis,https://www.pwc.com/gx/en/paying-taxes/pdf/pwc-corporate-income-tax-report.pdf。  new window
 
 
 
 
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