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題名:最低稅負制對企業租稅負擔影響之研究--高科技產業與傳統產業之比較
書刊名:當代會計
作者:黃美祝 引用關係李映茹
作者(外文):Huang, Mei-juhLee, Ying-ju
出版日期:2009
卷期:10:2
頁次:頁189-224
主題關鍵詞:最低稅負制租稅負擔有效稅率Alternative minimum taxTax burdenEffective tax rate
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(11) 博士論文(1) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:11
  • 共同引用共同引用:70
  • 點閱點閱:41
期刊論文
1.Omer, T. C.、Molloy, Karen H.、Ziebart, David A.(1993)。An investigation of the firm size-effective tax rate relation in the 1980s。Journal of Accounting, Auditing, and Finance,8(2),167-182。  new window
2.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
3.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊,2(1),57-84。new window  延伸查詢new window
4.Kern, B. B.、Morris, M. H.(1992)。Taxes and Firm Size: The Effect of Tax Legislation During the 1980s。Journal of the American Taxation Association,14(1),80-96。  new window
5.洪榮華、郭怡萍、蕭雯華(20060500)。兩稅合一對公司資本結構影響之研究--高科技產業與傳統產業之比較。輔仁管理評論,13(2),29-55。new window  延伸查詢new window
6.陳明進(20030100)。我國租稅優惠對營利事業租稅負擔之影響。管理評論,22(1),127-151。new window  延伸查詢new window
7.Hill, C. W. L.、Snell, S. A.(1988)。External control, corporate strategy, and firm performance in research-intensive industries。Strategic Management Journal,9(6),577-590。  new window
8.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
9.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
10.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
11.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
12.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
13.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
14.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
其他
1.林佳慧(2004)。傳統產業運用創新機制轉型研究與案例探討。  延伸查詢new window
2.財政部(20050506-0)。建立我國所得稅最低稅負制度討論會會議資料。  延伸查詢new window
3.高妮瑋(2006)。試估最低稅負制對上市櫃公司之影響。  延伸查詢new window
4.郭明秀(2001)。高階經營團隊與組織運作、競爭優勢、競爭策略及經營績效之關係研究-傳統產業與高科技產業之比較。  延伸查詢new window
5.陳明進、汪瑞芝、蔡靜文(2003)。我國兩稅合一前後公司有效稅率之研究。  延伸查詢new window
6.R. L. Watts and J. L. Zimmerman(1986)。  new window
7.J. L. Zimmerman(1983)。Tax and firm size。  new window
 
 
 
 
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