期刊論文1. | Swenson, C. W.(1992)。Some Tests of the Incentive Effects of the Research and Experimentation Tax Credit。Journal of Public Economics,49(2),203-218。 |
2. | 王健全、陳厚銘(20000600)。政府獎勵措施對廠商績效之影響--LISREL分析方法之應用。臺大管理論叢,10(2),71-96。 延伸查詢 |
3. | Brown, Jennifer L.、Krull, Linda K.(2008)。Stock Options, R&D and the R&D Tax Credit。Accounting Review,83(3),705-734。 |
4. | Adhikari, A.、Derashid, C.、Zhang, H.(2006)。Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence From Malaysia。Journal of Accounting and Public Policy,25(5),574-595。 |
5. | 黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報,4(1),1-22。 延伸查詢 |
6. | Hall, Bronwyn H.、Van Reenen, John(2000)。How effective are fiscal incentives for R&D? a review of the evidence。Research Policy,29(4/5),449-469。 |
7. | Yang, Chih-Hai、Huang, Chia-Hui、Hou, Tony Chieh-Tse(2012)。Tax incentives and R&D activity: Firm-level evidence from Taiwan。Research Policy,41(9),1578-1588。 |
8. | Wu, L.、Wang, Y.、Luo, W.、Gillis, P.(2012)。State ownership, tax status and size effect of effective tax rate in China。Accounting & Business Research,42(2),97-114。 |
9. | Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research,20(4),805-833。 |
10. | Wilkie, Patrick J.(1988)。Corporate Average Effective Tax Rates and Inferences about Relative Tax Preferences。The Journal of the American Taxation Association,10(1),75-88。 |
11. | Gupta, S.、Hwang, Y.、Schmidt, A. P.(2011)。Structural change in the research and experimentation tax credit: Success or failure。National Tax Journal,64(2),285-322。 |
12. | Klassen, K. J.、Pittman, J. A.、Reed, M. P.(2004)。A cross-national comparison of R&D expenditure decision: Tax incentives and financial constraints。Contemporary Accounting Research,21(3),639-680。 |
13. | 孫克難(20160500)。租稅優惠與產業發展--臺灣經驗評析。財稅研究,45(3),1-29。 延伸查詢 |
14. | 汪瑞芝、許明智(20161200)。所得稅變革及盈餘管理對企業租稅規劃之影響:公司治理角色。中華會計學刊,12(2),267-314。 延伸查詢 |
15. | 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。 延伸查詢 |
16. | 黃美珠、王媛慧、蔡玉琴(20161000)。稅制改革對企業有效稅率之影響--兼論產業特性與公司特性之調節效果。管理評論,35(4),51-73+147-164。 延伸查詢 |
17. | 韓幸紋、廖惠玲(20160500)。臺灣營所稅率調降及促產條例落日對企業資金運用之影響。財稅研究,45(3),63-89。 延伸查詢 |
18. | 黃美祝、李映茹(20091100)。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。當代會計,10(2),189-224。 延伸查詢 |
19. | 陳明進、李桓伊(20170600)。產業創新條例限縮投資抵減對企業研究發展支出行為之影響。管理學報,34(2),277-305。 延伸查詢 |
20. | Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation,10(2),139-156。 |
21. | 黃美珠、王媛慧、蔡玉琴、洪嘉妤(2017)。產業創新條例之實施對企業研發支出之影響。東海管理評論,19(1),95-127。 延伸查詢 |
22. | 魏文欽、劉佩佳、謝林芳羽(2011)。租稅優惠對政府與高科技產業影響之研究。International Journal of LISREL,4(1),29-48。 延伸查詢 |
23. | Chen, M. C.、Gupta, S.(2017)。The incentive effects of R&D tax credits: An empirical examination in an emerging economy。Journal of Contemporary Accounting & Economics,13(1),52-68。 |
24. | Fischer, C. M.、Russell, J. D.(1991)。Replication of empirical tax research。The Journal of the American Taxation Association,13(1),73-91。 |
25. | Gentry, W. M.、Hubbard, R. G.(2000)。Tax policy and entrepreneurial entry。American Economic Review,90(2),283-287。 |
26. | Wang, J. C.、Tsai, K. H.(1998)。The impact of research and development promotion schemes in the Taiwanese electronic component industry。R&D Management,28(2),119-124。 |
27. | 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。 延伸查詢 |
28. | 葉金標、徐偉初(20030700)。租稅政策與R&D投資:一個Barro & Sala-i-Martin模型之應用。經社法制論叢,32,299-326。 延伸查詢 |
29. | Domar, E. D.、Musgrave, R. A.(1944)。Proportional Income Taxation and Risk-Taking。Quarterly Journal of Economics,58(3),382-422。 |
30. | 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。 |
31. | Hall, Robert E.、Jorgenson, Dale W.(1967)。Tax Policy and Investment Behavior。The American Economic Review,57(3),391-414。 |
32. | 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。 |
33. | Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。 |
34. | Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。 |
35. | 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。 |
36. | Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。 |
37. | Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。 |