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題名：移轉訂價、逃漏稅責任分攤、內部控制與租稅協調
書刊名：經濟研究. 臺北大學經濟學系
作者：郭虹瑩／顏志達／陳伊琪
作者(外文)：Kuo, Horn-in／Yen, Chih-ta／Chen, Yi-qi
出版日期：2021
卷期：57:2
頁次：頁211-253
主題關鍵詞：移轉訂價；逃漏稅責任分攤；內部控制；Transfer pricing；Tax evasion responsibility sharing；Internal control
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:9
  • 點閱點閱:1
期刊論文
1.Lee, Kangoh(1998)。Tax Evasion, Monopoly, and Nonneutral Profit Taxes。National Tax Journal，51(2)，333-338。  new window
2.Wang, Leonard F. S.、Conant, John L.(1988)。Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist。National Tax Journal，41(4)，579-581。  new window
3.Yaniv, Gideon(1995)。A Note on the Tax-evading Firm。National Tax Journal，48(1)，113-120。  new window
4.翁堃嵐、吳家恩(20090100)。查核不確定下廠商之生產與逃漏決策。經濟研究. 臺北大學經濟學系，45(1)，1-9。new window  延伸查詢new window
5.Crocker, Keith J.、Slemrod, Joel(2005)。Corporate tax evasion with agency costs。Journal of Public Economics，89(9/10)，1593-1610。  new window
6.Lee, Kangoh(2001)。Tax Evasion and Self-insurance。Journal of Public Economics，81(1)，73-81。  new window
7.Joulfaian, D.(2000)。Corporate Income Tax Evasion and Managerial Preferences。The Review of Economics and Statistics，82(4)，698-701。  new window
8.Elitzur, R.、Mintz, J. M.(1996)。Transfer pricing rules and corporate tax competition。Journal of Public Economics，60(3)，401-422。  new window
9.Banker, R. D.、Datar, S. M.(1992)。Optimal Transfer Pricing Under Postcontract Information。Contemporary Accounting Research，8(2)，329-352。  new window
10.Chen, Kong-Pin、Chu, C. Y. Cyrus(2005)。Internal Control Versus External Manipulation: A Model of Corporate Income Tax Evasion。The RAND Journal of Economics，36(1)，151-164。  new window
11.郭虹瑩(20110100)。租稅競爭、公共財提供與廠商家數。經濟研究. 臺北大學經濟學系，47(1)，27-44。new window  延伸查詢new window
12.Wilson, John Douglas(1999)。Theories of tax competition。National Tax Journal，52(2)，269-304。  new window
13.Ronen, Joshua、Balachandran, Kashi R.(1988)。An Approach to Transfer Pricing Under Uncertainty。Journal of Accounting Research，26(2)，300-314。  new window
14.Wilson, John Douglas、Wildasin, David E.(2004)。Capital Tax Competition: Bane or Boon。Journal of Public Economics，88(6)，1065-1091。  new window
15.Halperin, R. M.、Srinidhi, B.(1991)。U.S. Income Tax Transfer-Pricing Rules and Resource Allocation: The Case of Decentralized Multinational Firms。The Accounting Review，66(1)，141-157。  new window
16.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
17.賴育邦(20060100)。Capital Tax Competition in the Presence of Rent-Shifting Incentives。經濟研究．臺北大學經濟學系，42(1)，1-24。new window  延伸查詢new window
18.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics，1(3/4)，323-338。  new window
19.顏志達、翁堃嵐(20150900)。目標不一致、員工分紅與最適所得稅制。人文及社會科學集刊，27(3)，547-572。new window  延伸查詢new window
20.Yaniv, Gideon(1996)。Tax Evasion and Monopoly Output Decisions: Note。Public Finance Quarterly，24(4)，501-505。  new window
21.Bakre, O. M.(2006)。The spoils of oil: how multinationals and their professional advisers drain Nigeria of much needed resources。Tax Justice Focus，2(3)，4-5。  new window
22.Bayer, R. C.、Cowell, F. A.(2009)。Tax Compliance and Firms' Strategic Interdependence。Journal of Public Economics，93(11/12)，1131-1143。  new window
23.Beer, S.、de Mooij, R. A.、Liu, L.(2020)。International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots。Journal of Economic Surveys，34(3)，660-688。  new window
24.Cremer, H.、Gahvari, F.(2000)。Tax Evasion, Fiscal Competition and Economic Integration。European Economic Review，44(9)，1633-1657。  new window
25.Cristea, A. D.、Nguyen, D. X.(2016)。Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships。American Economic Journal: Economic Policy，8(3)，170-202。  new window
26.de Mooij, R. A.、Liu, L.(2020)。At a Cost: The Real Effects of Transfer Pricing Regulations。IMF Economic Review，68(1)，268-306。  new window
27.Ezeoha, A. E.、Ogamba, E.(2010)。Corporate Tax Shield or Fraud? Insight from Nigeria。International Journal of Law and Management，52(1)，5-20。  new window
28.Goerke, L.、Runkel, M.(2011)。Tax Evasion and Competition。Scottish Journal of Political Economy，58(5)，711-736。  new window
29.Horst, T.(1993)。The Comparable Profits Method。Tax Notes International，6(24)，1443-1458。  new window
30.Jordan, J. S.(1990)。Accounting-Based Divisional Performance Measurement: Incentives for Profit Maximization。Contemporary Accounting Research，6(2)，903-921。  new window
31.Leechor, C.、Mintz, J. M.(1993)。On the Taxation of Multinational Corporate Investment when the Deferral Method is Used by the Capital Exporting Country。Journal of Public Economics，51(1)，75-96。  new window
32.Liu, Li、Schmidt-Eisenlohr, Tim、Guo, Dongxian(2020)。International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-tax Statistics in the United Kingdom。The Review of Economics and Statistics，102(4)，766-778。  new window
33.Mintz, Jack M.、Tulkens, Henry(1986)。Commodity Tax Competition between Member States of a Federation: Equilibrium and Efficiency。Journal of Public Economics，29(2)，133-172。  new window
34.Rossing, C. P.、Cools, M.、Rohde, C.(2017)。International Transfer Pricing in Multinational Enterprises。Journal of Accounting Education，39，55-67。  new window
35.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics，10(1)，74-91。  new window
36.Wildasin, David E.(1989)。Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy。Journal of Urban Economics，25(2)，193-212。  new window
37.Kanbur, Ravi、Keen, Michael(1993)。Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size。The American Economic Review，83(4)，877-892。  new window
研究報告
1.Guvenen, F.、Mataloni, R. J. Jr.、Rassier, D. G.、Ruhl, K. J.(2017)。Offshore Profit Shifting and Domestic Productivity Measurement。  new window
2.Grubert, Harry、Goodspeed, Timothy、Swenson, Deborah L.(1993)。Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States。University of Chicago Press。  new window
圖書
1.Wellisch, Dietmar(2000)。Theory of Public Finance in a Federal State。Cambridge University Press。  new window
2.Oates, Wallace E.(1972)。Fiscal Federalism。Harcourt Brace Jovanovich。  new window
3.Varian, Hal R.(1992)。Microeconomic Analysis。W. W. Norton & Company, Inc.。  new window
4.Tait, Alan A.(1988)。Value Added Tax: International Practice and Problems。International Monetary Fund。  new window
圖書論文
1.Harris, David、Morck, Randall、Slemrod, Joel、Yeung, Bernard(1993)。Income shifting in U.S. multinational corporations。Studies in international taxation。University of Chicago Press。  new window
2.Altshuler, R.、Newlon, T. S.(1993)。The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations。Studies in International Taxation。University of Chicago Press。  new window
3.Hines, James R. Jr.、Hubbard, R. Glenn(1990)。Coming Home to America: Dividend Repatriations by U.S. Multinationals。Taxation in a Global Economy。University of Chicago Press。  new window
4.Hogg, Roy D.、Mintz, Jack M.(1993)。Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents。Studies in International Taxation。University of Chicago Press。  new window
 
 
 
 
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