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來源文獻資料
摘要
外文摘要
引文資料
題名:
我國公司邊際稅率模擬研究分析
書刊名:
會計評論
作者:
高儷華
作者(外文):
Kao, Li-hua
出版日期:
2003
卷期:
36
頁次:
頁89-104
主題關鍵詞:
邊際稅率
;
帶趨勢的隨機漫步模式
;
均數迴朔模式
;
Marginal tax rate
;
Random walk with drift model
;
Mean reverting model
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
2
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
2
共同引用:0
點閱:71
邊際稅率是提供企業者在會計與財務決策之攸關資訊,本研究利用帶趨勢的隨機漫步模式(簡稱隨機模式)與均數迴朔模式(簡稱迴朔模式),考慮營業盈虧後抵之課稅所得,模擁故計邊際稅率。為使模型的理論能有效應用到實驄上,本研究以我國上市公司民國八十四年度之模擬估計邊際稅率髼探索性研究,提供模擬結果之統計數據及推論。研究緒果有四:(1)當公司實際邊際稅率為0%水準時,隨機模式估計的較好;0%至25%水準之間時,迴朔模式估計的較好;而25%水準時隨機與迴朔模式一樣好;(2)當公司實際邊際稅率為0%或25%水準時,法定稅率可以替代估計邊際稅率;0%至25%水準之間時,法定稅率無法替代迴朔模式估計的邊際稅率;(3)無論公司實際邊際稅率為任何水準,有效稅率皆無法替代估計邊際稅率;(4)我國公司平圾邊際稅率以當期課稅所得小於零且以往年度有累計虧損的情況最低;當期課稅所得大於或等於零且以往年度無累計虧損的情況為最高,與理論所預期的相符。
以文找文
Marginal tax rate conveys relevant information for the firms' financial decision-marking. This study aims to estimate marginal tax rates via both random walk with drift model (RWM) and mean reverting model (MRM). Specifically, the settings incorporate taxable incomes with the five-year net operating losses carry-forward. To gain empirical efficiency, I explore the simulated marginal tax rates of 1995 for the listed companies in Taiwan with the test statistics and inferences. The results are four-fold. First, the RWM marginal tax rate (EMTR) estimates are better when the real marginal tax rates (RMTRs) are at the 0% level; the MRM EMTR estimates are better when RMTRs are between 0% and 25% level; both models perform equally well when RMTRs are at the 25%. Second, statutory rates are better substitutes for the EMTRs when RMTRs are at the 0% or 25% level. Third, the effective tax rates fail to substitute for the EMTRs at any level of RMTRs. Fourth, the study provides evidence consistent with the notion that the corporate marginal tax rate reaches the lowest level at the negative condition of current taxable income with cumulative net operating loss and the highest one at the positive condition with no cumulative net operating loss.
以文找文
期刊論文
1.
MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance,45(5),1471-1493。
2.
Dhaliwal, D. S.(1986)。Measurement of Financial Leverage in the Presence of Unfunded Pension Obligations。The Accounting Review,61(4),651-661。
3.
Thomas, J. K.(1988)。Corporate Taxes and Defined Benefit Pension Plans。Journal of Accounting & Economics,10(3),199-237。
4.
Brooks, L.、Buckmaster, D.(1980)。First Difference Signals and Accounting Income Time Series Properties。Journal of Business Finance & Accounting,7,437-454。
5.
Brooks, L.、Buckmaster, D.(1976)。Further Evidence on the Time Series Properties of Accounting Income。The Journal of Finance,31(5),1359-1373。
6.
Cooper, I.、Franks, J. R.(1983)。The Interaction of Financing and Investment Decisions When the Firm Has Unused Tax Credits。The Journal of Finance,38(2),571-583。
7.
Cordes, J. J.、Sheffrin, S. M.(1983)。Estimating the Tax Advantage of Corporate Debt。The Journal of Finance,38(1),95-105。
8.
Graham, J. R.(1996)。Proxies for the Corporate Marginal Tax Rate。Journal of Financial Economics,42,187-221。
9.
Ricks, W. E.(1982)。The Market's Response to the 1974 LIFO Adoptions。Journal of Accounting Research,20(2),367-387。
10.
Ricks, W. E.(1986)。Firm Size Effects and the Association Between Excess Returns and LIFO Tax Savings。Journal of Accounting Research,24(1),206-216。
11.
Shevlin, T. J.(1987)。Taxes and Off-Balance-Sheet Financing: Research and Development Limited Partnerships。The Accounting Review,62(3),480-509。
12.
Shevlin, T. J.(1990)。Estimating Corporate Marginal Tax Rates With Asymmetric Tax Treatment of Gains and Losses。The Journal of the American Taxation Association,11(2),51-67。
研究報告
1.
Scholes, M. S.、Wilson, G. P.、Wolfson, M. A.(198807)。Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Financial Institutions。Stanford University。
圖書
1.
Scholes, M. S.、Wolfson, M. A.、Erickson, M.、Maydew, E. L.、Shevlin, T.(2002)。Taxes and business strategy: a planning approach。Englewood Cliffs, N.J:Prentice Hall。
2.
Neter, J.、Kutner, M.、Nachtsheim, C. J.、Wasserman, W.(1996)。Applied Linear Statistical Models。Chicago, IL:Richard D. Irwin, Inc.。
3.
Auerbach, A. J.、Poterba, J. M.(1987)。Tax-Loss Carryforwards and Corporate Tax Incentives。The Effects of Taxation on Capital Formation。沒有紀錄。
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