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題名:我國2018年營利事業所得稅與個人股利所得課稅稅制改革之稅負影響研究
書刊名:財稅研究
作者:吳培弘
出版日期:2019
卷期:48:4
頁次:頁114-139
主題關鍵詞:營利事業所得稅個人股利所得課稅稅制改革
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:52
  • 點閱點閱:6
期刊論文
1.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。  new window
2.Liu, Xing、Cao, Shujun(2007)。Determinants of corporate effective tax rates: Evidence from listed companies in China。The Chinese Economy,40(6),49-67。  new window
3.Wang, Ying、Campbell, Michael、Johnson, Debra(2014)。Determinants of effective tax rate of China publicly listed companies。International Management Review,10(1),10-20。  new window
4.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
5.Wang, David Han-Min、Yu, Tiffany Hui-Kuang、Hu, Heng-Chang(2012)。On the Asymmetric Relationship between the Size of the Underground Economy and the Change in Effective Tax Rate in Taiwan。Economics Letters,117(1),340-343。  new window
6.李凱、劉昊(2011)。關於企業稅收負擔影響因素的研究--基於我國上市公司有效稅率的測度。稅收經濟研究,2011(3)。  延伸查詢new window
7.Wang, Shiing-wu(1991)。The Relation Between Firm Size and Effective Tax Rates: A Test of Firms' Political Success。The Accounting Review,66(1),158-169。  new window
8.Omer, Thomas 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 & Finance,8(2),167-182。  new window
9.Rodríguez, Elena Fernández、Arias, Antonio Martínez(2014)。Determinants of the Effective Tax Rate in the BRIC Countries。Emerging Markets Finance & Trade,50(Suppl. 3),214-228。  new window
10.Rodriguez, Elena Fernandez、Arias, Antonio Martinez(2012)。Do Business Characteristics Determine an Effective Tax Rate?。The Chinese Economy,45(6),60-83。  new window
11.Cao, Jifeng、Cui, Yiwen(2017)。An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies。Emerging Markets Finance & Trade,53,1001-1014。  new window
12.Pu, Danlin、Hong, Yun、Hsueh, Ming-Hsien(2015)。Chief Financial Officers' Power, Institutional Environment, and Corporate Effective Tax Rate: Evidence from China。Emerging Markets Finance & Trade,51,S196-S213。  new window
13.Heshmati, Almas、Johansson, Dan、Bjuggren, Carl Magnus(2010)。Effective corporate tax rates and the size distribution of firms。Journal of Industry, Competition and Trade,10,297-317。  new window
14.Chiou, Yong-Ching、Hsieh, Yao-Chih、Lin, Wenyi(2012)。Determinants of effect tax rates for firms listed on China's stock markets: panel models with two-sided censors。The Business & Management Review,3(1),306-312。  new window
15.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
16.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
17.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
18.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
19.McGuire, S. T.、Omer, Thomas C.、Wang, Dechun(2012)。Tax avoidance: does tax-specific industry expertise make a difference?。The Accounting Review,87(3),975-1003。  new window
研究報告
1.陳明進(1999)。我國公司平均有效稅率決定因素之實證研究:財務報表資料及課稅申報資料之分析比較。  延伸查詢new window
圖書
1.中國注冊會計師協會(2018)。稅法。中華財政經濟出版社。  延伸查詢new window
單篇論文
1.KPMG(2018)。South Korea Tax Profile。  new window
2.Deloitte(2017)。Taxation and Investment in Korea 2017。  new window
3.Chang, Ryan,Chik, Doris(2018)。International Tax Hong Kong Highlights 2018,Deloitte。  new window
4.Zhu, Kevin,Lin, Sophie(2018)。International Tax China Highlights 2018,Deloitte。  new window
5.Deloitte(2017)。Taxation and Investment in Singapore 2017。  new window
6.KPMG(2018)。Taxation in Japan 2018。  new window
7.Deloitte(2017)。Taxation and Investment in Japan 2017。  new window
 
 
 
 
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