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題名:醫療財團法人的租稅優惠與社區公益服務
書刊名:臺大管理論叢
作者:梁志民郭振雄李怡慧何怡澄
作者(外文):Liang, Chih-minKuo, Jenn-shyongLi, I-hueiHo, Yi-cheng
出版日期:2018
卷期:28:2
頁次:頁1-31
主題關鍵詞:醫療財團法人租稅優惠社區公益服務Not-for-profit hospitalsTax benefitCommunity benefit service
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(4) 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:4
  • 共同引用共同引用:16
  • 點閱點閱:12
期刊論文
1.郭振雄、何怡澄(20100100)。非營利醫院的負債融資與營運效率及資本投資效率之關聯性。經濟研究. 臺北大學經濟學系,46(1),141-170。new window  延伸查詢new window
2.Gordon, T. P.、Khumawala, S. B.(1999)。The demand for not-for-profit financial statements: A model for individual giving。Journal of Accounting Literature,18,31-56。  new window
3.郭振雄、何怡澄、羅德城(20061200)。非營利醫院的負債融資與社區公益活動。臺灣公共衛生雜誌,25(6),440-448。new window  延伸查詢new window
4.Hansmann, Henry B.(1981)。The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation。Yale Law Journal,91(1),54-100。  new window
5.Weisbrod, Burton A.、Dominguez, Nestor D.(1986)。Demand for Collective Goods in Private Nonprofit Markets: Can Fundraising Expenditures Help Overcome Free-rider Behavior?。Journal of Public Economics,30(1),83-96。  new window
6.Rosko, M. D.(2004)。The supply of uncompensated care in Pennsylvania hospitals: motives and financial consequences。Health Care Management Review,29(3),229-239。  new window
7.Magnus, S. A.、Wheeler, J. R.、Smith, D. G.(2004)。The association of debt financing with not-for-profit hospitals' provision of uncompensated care。Journal of Health Care Finance,30(4),46-58。  new window
8.Gaskin, D. J.(1997)。Altruism or moral hazard: the impact of hospital uncompensated care pools。Journal of Health Economics,16(4),397-416。  new window
9.Bryce, H. J.(2001)。Capacity considerations and community benefit expenditures of nonprofit hospitals。Health Care Management Review,26(3),24-39。  new window
10.Frank, R. G.、Salkever, D. S.(1991)。The Supply of Charity Services by Nonprofit Hospitals: Motives and Market Structure。The RAND Journal of Economics,22(3),430-445。  new window
11.Arellano, M.(1993)。On the Testing of Correlated Effects with Panel Data。Journal of Econometrics,59(1/2),87-97。  new window
12.Clement, J. P.、Smith, D. G.、Wheeler, J. R. C.(1994)。What Do We Want and What Do We Get from Not-for-Profit Hospitals?。Hospital and Health Services Administration,39(2),159-178。  new window
13.Kim, T. H.、McCue, M. J.、Thompson, J. M.(2009)。The Relationship of Financial and Mission Factors to the Level of Uncompensated Care Provided in California Hospitals。Journal of Healthcare Management,54(6),383-401。  new window
14.Nicholson, S.、Pauly, M. V.、Burns, L. R.、Baumritter, A.、Asch, D. A.(2000)。Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals。Health Affairs,19(6),168-177。  new window
15.郭振雄、何怡澄、羅光達(20140600)。非營利醫院負債融通與捐贈收入的關聯性。臺大管理論叢,24(2),151-179。new window  延伸查詢new window
16.Andrés-Alonso, P.、Azofra-Palenzuela, V.、Romero-Merino, M. E.(2010)。Beyond the disciplinary role of governance: How boards add value to Spanish foundations。British Journal of Management,21(1),100-114。  new window
17.Andrés-Alonso, P.、Cruz, N. M.、Romero-Merino, M. E.(2006)。The governance of nonprofit organization: Empirical evidence from nongovernmental developments organizations in Spain。Nonprofit and Voluntary Sector Quarterly,35(4),588-604。  new window
18.Levitt, S. D.(1997)。The effect of prison population size on crime rate: Evidence from prison overcrowding litigation。Quarterly Journal of Economics,111(2),319-351。  new window
19.Marcuello, C.、Salas, V.(2001)。Nonprofit organizations, monopolistic competition, and private donations: Evidence from Spain。Public Finance Review,29(3),183-207。  new window
20.Rushton, M.(2007)。Why are nonprofit exempt from the corporate income tax?。Nonprofit and Voluntary Sector Quarterly,36(4),662-675。  new window
21.Sanders, S. M.(1995)。The "common sense" of the nonprofit hospital tax exemption: A policy analysis。Journal of Policy Analysis and Management,14(3),446-466。  new window
22.Spencer, C. S.(1998)。Do uncompensated care pools change the distribution of hospital care to the uninsured?。Journal of Health Politics, Policy and Law,23(1),53-73。  new window
23.Thorpe, K. E.(1988)。Uncompensated care pools and care to the uninsured: Lessons from the New York Prospective Hospital Reimbursement Methodology。Inquiry,25(3),344-353。  new window
24.Tinkelman, D.(1998)。Differences in sensitivity of financial statement users to joint cost allocation: The case of nonprofit organization。Journal of Accounting, Auditing, and Finance,13(4),377-393。  new window
25.Trussel, J. M.、Parsons, L. M.(2007)。Financial reporting factors affecting donations to charitable organizations。Advances in Accounting,23,263-285。  new window
26.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
27.郭振雄、何怡澄(20070400)。非營利醫院之董事會結構與社區公益活動。臺灣公共衛生雜誌,26(2),128-139。new window  延伸查詢new window
28.Angrist, Joshua D.、Krueger, Alan B.(2001)。Instrumental Variables and the Search for Identification: From Supply and Demand to Natural Experiments。Journal of Economic Perspectives,15(4),69-85。  new window
圖書
1.FASB(1993)。Statement No. 117, Financial Statements of Not-for-Profit Organizations。Norwalk, CT:FASB。  new window
2.Wooldridge, Jeffrey M.(2002)。Econometric Analysis of Cross Section and Panel Data。Cambridge, Massachusetts:MIT Press。  new window
其他
1.醫療改革基金會(2009)。廿億醫療救濟提撥金遭閒置、六知名醫院財報遲未審核公開,http://issue.thrf.org.tw/Page_Show.asp?Page_ID=896。  延伸查詢new window
2.O'Donnell, H.,Martire, R.(2009)。An update: An analysis of the tax exemptions granted to non-profit hospitals in Chicago and the metro area and the charity care provided in return,http://www.ctbaonline.org/All%20Links%20to%20Research%20Areas%20and%20Reports/Health%20Care/Executive%20Summary%20and%20Charts_Final.pdf。  new window
3.The Institute for Health and Socio-Economic Policy(2012)。Benefit from charity care: California not-for-profit hospitals,http://nurses.3cdn.net/2c18b9633089481d2c_qrm6yn2ci.pdf。  new window
圖書論文
1.Frank, R. G.、Salkever, D. S.、Mitchell, J.(1990)。Market forces and the public good: Competition among hospital and provision of indigent care。Advances in Health Economics and Health Services Research。Greenwich, CT:JAI Press。  new window
2.Gentry, W. M.、Penrod, J. R.(2000)。The tax benefits of not-for-profit hospitals。The Changing Hospital Industry: Comparing Not-For- Profit and For-Profit Institutions。Chicago, IL:University of Chicago Press。  new window
 
 
 
 
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