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題名:租稅稽查與廠商租稅逃漏--來自擴大書審廠商的證據
書刊名:經濟論文
作者:鄭伃君楊子霆韓幸紋
作者(外文):Cheng, Yu-chunYang, Tzu-tingHan, Hsing-wen
出版日期:2020
卷期:48:4
頁次:頁475-509
主題關鍵詞:擴大書審租稅逃漏傾向分數配對法Corporate taxationTax evasion and avoidancePropensity score matching
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:32
  • 點閱點閱:2
期刊論文
1.Rubin, D.(1977)。Assignment to a Treatment Group on the Basis of a Covariate。Journal of Educational Statistics,2(1),1-26。  new window
2.Feldstein, M.(1999)。Tax avoidance and the deadweight loss of the income tax。Review of Economics and Statistics,81(4),674-680。  new window
3.Dehejia, R. H.、Wahba, S.(1999)。Causal effects in nonexperimental studies: reevaluating the evaluation of training programs。Journal of the American Statistical Association,94(448),1053-1062。  new window
4.Rubin, D. B.(1973)。Matching to remove bias in observational studies。Biometrics,29(1),159-183。  new window
5.Heckman, J. J.、Ichimura, H.、Todd, P. E.(1997)。Matching as an econometric evaluation estimator: Evidence from evaluating a job training programme。The Review of Economic Studies,64(4),605-654。  new window
6.Chou, Shin-Yi、Liu, Jin-Tan、Hammitt, James K.(2003)。National Health Insurance and Precautionary Saving: Evidence from Taiwan。Journal of Public Economics,87,1873-1894。  new window
7.Wooldridge, J. M.(2007)。Inverse Probability Weighted Estimation for General Missing Data Problems。Journal of Econometrics,141(2),1281-1301。  new window
8.毛治文、吳文傑(20160700)。以差異中差異配對分析法檢驗雙元所得稅制度對經濟成長的影響。經濟研究.臺北大學經濟學系,52(2),169-205。new window  延伸查詢new window
9.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika,70(1),41-55。  new window
10.Fuenmayor, A.、Granell, R.、Mediavilla, M.(2018)。The Effects of Separate Taxation on Labor Participation of Married Couples. An Empirical Analysis Using Propensity Score。Review of Economics of the Household,16(2),541-561。  new window
11.陳俊哲(20131200)。稅法不確定對營利事業短漏報所得之影響:臺灣之實證。臺大管理論叢,24(1),285-319。new window  延伸查詢new window
12.楊葉承、郭念親(20170100)。企業特性對逃漏營利事業所得稅之影響--以臺灣中小企業為例。財稅研究,46(1),132-162。new window  延伸查詢new window
13.謝鈺婷、管中閔、蔡蕙安、謝鈺偉(20101200)。評估健保制度中肺結核的論質計酬專案。人文及社會科學集刊,22(4),485-519。new window  延伸查詢new window
14.Alm, J.、Hawley, Z.、Lee, J.-M.、Miller, J. J.(2016)。Property Tax Delinquency and Its Spillover Effects on Nearby Properties。Regional Science and Urban Economics,58,71-77。  new window
15.Alm, J.、Liu, Y.(2013)。Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?。The Journal of Development Studies,49(4),516-532。  new window
16.Almunia, Miguel、Lopez-Rodriguez, David(2018)。Under the Radar: The Effects of Monitoring Firms on Tax Compliance。American Economic Journal: Economic Policy,10(1),1-38。  new window
17.Badertscher, B. A.、Katz, S. P.、Rego, S. O.、Wilson, R. J.(2019)。Conforming Tax Avoidance and Capital Market Pressure。The Accounting Review,94(6),1-30。  new window
18.Chetty, R.(2009)。Sufficient Statistics for Welfare Analysis: A Bridge between Structural and Reduced-Form Methods。Annual Review of Economics,1(1),451-488。  new window
19.Martorano, B.(2014)。The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency。Development Policy Review,32(6),701-714。  new window
20.Masso, J.、Meriküll, J.、Vahter, P.(2013)。Shift from Gross Profit Taxation to Distributed Profit Taxation: Are There Effects on Firms?。Journal of Comparative Economics,41(4),1092-1105。  new window
21.Smith, J. A.、Todd, P. E.(2005)。Do Matching Overcome LaLonde's Critique of Nonexperimental Estimators?。Journal of Econometrics,125,305-353。  new window
22.Sterlacchini, A.、Venturini, F.(2019)。R&D Tax Incentives in EU Countries: Does the Impact Vary with Firm Size?。Small Business Economics,53(3),687-708。  new window
23.陳明進(20060600)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文,34(2),213-250。new window  延伸查詢new window
24.Morgan, Stephen L.、Harding, David J.(2006)。Matching estimators of causal effects: Prospects and pitfalls in theory and practice。Sociological Methods and Research,35(1),3-60。  new window
25.韓幸紋、連賢明(20081200)。降低部分負擔對幼兒醫療利用的影響:以北市兒童補助計畫為例。經濟論文叢刊,36(4),589-623。new window  延伸查詢new window
26.Rosenbaum, Paul R.、Rubin, Donald B.(1985)。Constructing a Control Group Using Multivariate Matched Sampling Methods That Incorporate the Propensity Score。American Statistician,39(1),33-38。  new window
27.游敏慧、吳朝欽(20150500)。營利事業所得稅逃漏之研究--以擴大書面審核制度為例。財稅研究,44(3),94-121。new window  延伸查詢new window
28.Angrist, J. D.、Lavy, V.(2001)。Does Teacher Training Affect Pupil Learning? Evidence from Matched Comparisons in Jerusalem Public Schools。Journal of Labor Economics,19(2),343-369。  new window
29.Smith, J. A.、Todd, P. E.(2001)。Reconciling Conflicting Evidence on the Performance of Propensity Score Matching Methods。American Economic Review,91,112-118。  new window
30.Winkelmann, R.(2006)。Reforming Health Care: Evidence from Quantile Regressions for Counts。Journal of Health Economics,25,131-145。  new window
會議論文
1.許績天、連賢明(2008)。健康衝擊,消費與儲蓄。2008年台灣社會學年會。台北:中央研究院。  延伸查詢new window
2.韓幸紋、楊子霆、鄭伃君(2016)。採擴大書審方式申報之營利事業租稅逃漏行為之研究。中華財政學會2016年會員大會暨學術研討會。台北:台北大學。  延伸查詢new window
3.Cheng, Y.-C.、Han, H.-W.、Yang, T.-T.(2019)。The Effect of Tax Audits on Firm Behavior: Evidence from a Natural Experiment in Taiwan。2019 Taiwan Economic Association Annual Conference。New Taipei City:Fu Jen Catholic University。  new window
圖書
1.Wooldridge, Jeffrey M.(2002)。Econometric Analysis of Cross Section and Panel Data。Cambridge, Massachusetts:MIT Press。  new window
2.Morgan, Stephen L.、Winship, Christopher(2007)。Counterfactuals and Causal Inference: Methods and Principles for Social Research。Cambridge University Press。  new window
其他
1.黃士洲(20160826)。名家觀點/擴大書審稅制該檢討了。  延伸查詢new window
圖書論文
1.Heckman, J. J.、LaLonde, R. J.、Smith, J. A.(1999)。The Economics and Econometrics of Active Labor Market Programs。Handbook of Labor Economics。Elsevier Science。  new window
 
 
 
 
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