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題名:我國兩稅合一前後公司有效稅率之研究
書刊名:財稅研究
作者:陳明進 引用關係汪瑞芝 引用關係蔡靜文
出版日期:2003
卷期:35:5
頁次:頁120-134
主題關鍵詞:兩稅合一有效稅率
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(9) 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:9
  • 共同引用共同引用:52
  • 點閱點閱:7
期刊論文
1.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
2.Kern, B.、Morris, M.(1992)。Taxes and firm size: The effects of tax legislation during the 1980s。The Journal of the American Taxation Association,14,80-96。  new window
3.Zimmerman, J. L.(1983)。Tax and firm size。Journal of Accounting and Economics,5(2),119-149。  new window
4.Wang, S.(1991)。The relation between firm size and effective tax rates: a test of firms' political success。The Accounting Review,66,158-169。  new window
5.Wilkie, P.、Limberg, S.(1990)。The relationship between firm size and effective tax rate: A reconciliation of Zimmerman 1983 and Porcano 1986。The Journal of the American Taxation Association,11(2),76-91。  new window
6.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論,34,57-75。new window  延伸查詢new window
7.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy,16(1),1-34。  new window
8.Manzon, Gil B.、Smith, W. Robert(1994)。The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates。Journal of Accounting and Public Policy,13(4),349-362。  new window
9.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
10.Shevlin, Terry、Porter, Sue(1992)。The Corporate Tax Comeback in 1987: Some Further Evidence。The Journal of the American Taxation Association,14(1),58-79。  new window
11.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
12.Stickney, Clyde P.、McGee, Victor E.(1982)。Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors。Journal of Accounting and Public Policy,1(2),125-152。  new window
圖書
1.Citizens for Tax Justice(1985)。Corporate Tax Payers and Corporate Freeloaders: Four Years of Continuing, Legalized Tax Avoidance by America's Largest Corporations, 1981-1984。Washingtion, DC:Citizens for Tax Justice。  new window
 
 
 
 
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