期刊論文1. | King, M. A.(1974)。Taxation and the cost of capital。Review of Economic Studies,41(1),21-35。 |
2. | Stiglitz, Joseph E.(1976)。The corporation tax。Journal of Public Economics,5,303-311。 |
3. | 趙揚清(19790300)。營利事業所得稅主要減免方法與獎勵效果。財稅研究,11(2/3),100-107。 延伸查詢 |
4. | 丁克華(19830700)。選案廠商租稅減免效益分析。財稅研究,15(4),89-121。 延伸查詢 |
5. | Mossin, J.(1968)。Taxation and Risk-Taking: A Expected Utility Approach。Economica,35,74-82。 |
6. | Sandmo, A.(1974)。Investment Incentives and the Corporate Income Tax。Journal of Political Economy,82(2),287-302。 |
7. | Smith, V. L.(1963)。Tax Depreciation Policy and Investment Theory。International Economic Review,,4,80-91。 |
8. | Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review,48(3),261-297。 |
9. | Hall, Robert E.、Jorgenson, Dale W.(1967)。Tax Policy and Investment Behavior。The American Economic Review,57(3),391-414。 |