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題名:產業創新條例及營所稅調降對企業租稅負擔之影響
書刊名:當代會計
作者:汪瑞芝陳庭軒
作者(外文):Wang, Jui-chihChen, Ting-hsuan
出版日期:2022
卷期:23:2
頁次:頁249-288
主題關鍵詞:產業創新條例營所稅調降研發支出投資抵減有效稅率Statute for industrial innovationReduction of corporate tax rateR&D expendituresInvestment tax creditsEffective tax rate
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:93
  • 點閱點閱:3
期刊論文
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3.Brown, Jennifer L.、Krull, Linda K.(2008)。Stock Options, R&D and the R&D Tax Credit。Accounting Review,83(3),705-734。  new window
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。  new window
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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。  new window
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。  new window
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。  new window
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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。  new window
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。  new window
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。  new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。  new window
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new window
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new window
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。  new window
24.Fischer, C. M.、Russell, J. D.(1991)。Replication of empirical tax research。The Journal of the American Taxation Association,13(1),73-91。  new window
25.Gentry, W. M.、Hubbard, R. G.(2000)。Tax policy and entrepreneurial entry。American Economic Review,90(2),283-287。  new window
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。  new window
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。new window  延伸查詢new window
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new window
29.Domar, E. D.、Musgrave, R. A.(1944)。Proportional Income Taxation and Risk-Taking。Quarterly Journal of Economics,58(3),382-422。  new window
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。  new window
31.Hall, Robert E.、Jorgenson, Dale W.(1967)。Tax Policy and Investment Behavior。The American Economic Review,57(3),391-414。  new window
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。  new window
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。  new window
34.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
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。  new window
36.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
37.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
會議論文
1.Cullen, J. B.、Gordon, R. H.(2005)。Tax reform and entrepreneurial activity。NBER conference on tax policy and the economy。  new window
 
 
 
 
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