| Reference: | 汪瑞芝(2013)，「中國反資本弱化條款對台商融資決策之影響」，會計審計論叢，第3 卷第2 期: 81-125。
賴家琪(2014)，「反資本弱化條款對台灣跨國公司資本結構的影響」，國立政治大學財政研究所學位論文。
Blouin, J., H. Huizinga, L. Laeven, and G. Nicodème (2014), “Thin Capitalization Rules and Multinational Firm Capital Structure,”IMF Working Paper, NO. 14/12.
Boadway, R. and J. Tremblay (2016), “Modernizing Business Taxation,” C.D. Howe Institute, Commentary 452.
Bokpin, G. A. (2009), “Macroeconomic Development and Capital Structure Decisions of Firms:Evidence from emerging market economies,” Studies in Economics and Finance, 26(2), 129-142.
Büttner, T., M. Overesch, U. Schreiber, and G. Wamser (2006), “The Impact of Thin Capitalization Rules on Multinationals` Financing and Investment Decisions,”
CESifo Working Paper Series, No. 1817.
Buettner, T., M. Overesch, S. Ulrich, and G. Wamser (2012), “The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms,” Journal of Public Economics, 96, 930-938.
Buettner, T., M. Overesch, G. Wamser (2017), “Anti profit-shifting rules and foreign direct investment,” International Tax and Public Finance, 25(3), 553-580
Cao, X., H. V. Milner, A. Prakash and H. Ward (2013), “Research frontiers in comparative and international environmental politics: An introduction,” Comparative Political Studies, 47 (3), 291–308.
Clausing K.A. (2016), “The effect of profit shifting on the corporate tax base in the United States and beyond,” National Tax Journal, 69(4), 905–934.
De Mooij, R. A. (2011), “Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions,” International Social Science Journal, 33(4), 489-512.
De Mooij, R. A. and S. Hebous, (2017), “Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?” IMF Working Paper 2017/22, International Monetary Fund 2017.
Delcoure, N. (2006), “The determinants of capital structure in transitional economies,” International Review of Economics & Finance, Elsevier, 16(3), 400-415.
Desai, M., F. Foley and J. Hines (2006), “A multinational perspective on capital struc-
ture choice and internal capital markets,” Journal of Finance, 59, 2451-2487.
Egger, P., C. Keuschnigg, V. Merlo, and G. Wamser, (2014), “Corporate Taxes and Internal Borrowing Within Multinational Firms,” American Economic Journal: Economic Policy, 6(2), 54-93.
European Commission (2016), “The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates,” Taxation Papers, Working Paper, No. 65.
Faria, A., and P. Mauro (2004), “Institutions and the External Capital Structure of Countries,” Journal of Internation Money and Finance, 28(3), 367-391.
Farrar, J., and A. Mawani (2008). ‘‘Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence,’’ CAAA 2008 Annual Conference Paper.
Feld, L. P., J. H. Heckemeyer and M. Overesch (2013), “Capital Structure Choice and Company Taxation: A Meta-Study,” Journal of Banking and Finance, 37(8), 2850-2866.
Friend, I., J. Hasbrouck (1988), “Determinants of Capital Structure,” In: Chen, A. (ed.) : Research in Finance, 7, 1–19.
Friend, I., L. Lang (1988), “An Empirical Test of the Impact of Managerial Self-interest on Corporate Capital Structure,” Journal of Finance, 43, 271–281.
Gonedes, N. J., L. Lang and M. Chikaonda (1988), “Empirical Results on Managerial Incentives and Capital Structure,” The Wharton School, University of Pennsylvania, Working Paper.
Haufler, A., and M. Runkel (2012), “Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition,” European Economic Review, 56, 1087–103.
Hemmelgarn, T., and G. Nicodeme (2010), “The 2008 Financial Crisis and Taxation Policy,” Taxation Paper 20.
Hillenius, N. (2014), “Allowance for Corporate Equity A solution to the debt equity bias in Sweden,” LUNDS University Student Papers.
Huizinga, H., L. Laeven, and G. Nicodeme (2008), “Capital Structure and International Debt Shifting,” Journal of Financial Economics, 88, 80–118.
International Monetary Fund, (2009a), “Debt Bias and Other Distortions: Crisis- Related Issues in Tax Policy.”
International Monetary Fund (2016a), “Tax Policy, Leverage and Macroeconomic Stability,” IMF Policy Paper FO/Dis/16/151 (Washington).
—2016b, Fiscal Monitor: Debt: Use it Wisely, October (Washington).
Johansson, Å., Ø. Bieltvedt Skeie and S. Sorbe (2016), “Anti-avoidance rules against
international tax planning: A classification,” OECD Economics Department Working Papers, No. 1356, OECD Publishing.
Keen, M., A. Klemm and V. Perry (2010), “Tax and the crisis,” Fiscal Studies, No 31, 43–79.
Kesternich, I., M. Schnitzer (2010), “Who is afraid of political risk ? : Multinational
firms and their choice of capital structure,” Journal of International Economics,82, 208–218.
Klemm, A. (2006), “Allowances for corporate equity in practice,” CESifo Venice Summer Institute workshop on “The Future of Capital Income Taxation”.
Kumar, A. (2016), “What`s BEPS got to do with it? Exploring the effectiveness of thin capitalization rules,” MPRA Paper 75741.
Lloyd, G. (2009), “Moving beyond the crisis: Using tax policy to support financial stability,” Mimeo, OECD.
Merlo, V., N. Riedel, and G. Wamser (2015), “The Impact of Thin Capitalization Rules on the Locationof Multinational Firms` Foreign Affiliates,” CESifo Working Paper Series 5449.
Mirrlees, J. A. (ed.) (2011), “Tax by Design,” The Mirrlees Review, Institute for Fiscal Studies, Oxford University Press, Oxford.
Myers, S.C. (1984), “The capital structure puzzle,” Journal of Finance, 39, 575-592.
Nicolay, K., H. Nusser, and O. Pfeiffer (2016), “On the interdependency of profit-shifting channels and the effectiveness of anti-avoidance legislation,” ZEW Discussion Paper, No. 17-066.
Nyor, T. and A. Yunusa (2016) , “Capital Structure and Operating Performance of Listed Conglomerate Firms in Nigeria,” International Journal of Finance and Accounting, 5(2), 126-133.
OECD (2013),“Action Plan on Base Erosion and Profit Shifting,” OECD publishing, Paris.
OECD (2015),“Limiting Base Erosion Involving Interest Deductions and Other Financial Payments,” Action 4 -2015 Final Report, OECD publishing, Paris.
OECD (2016), “Limiting Base Erosion Involving Interest Deductions and Other Financial Payments,” Action 4-2016 Update, OECD publishing, Paris.
Overesch, M. and G. Wamser (2010), “Corporate Tax Planning and Thin-Capitalization Rules: Evidence from a Quasi-Experiment,” Applied Economics, 42(5), 563-573.
Reinstein, A. (2002), “Issues in building corporate money and bond markets in developing market economies,” IDB Bond Market Development Workshop, November.
Schindler, D. and G. Schjelderup (2012), “Debt Shifting and Ownership Structure, ” European Economic Review, 56, 635-47.
Serfling, M. (2016), “Firing costs and capital structure decisions,” Journal of Finance 71, 2239–2285.
Serghiescu, L., V.L. Vaidean (2013) ,“Determinant factors of the capital structure of a firm– an empirical analysis,” Working paper EMQFB Tg Mures 2013.
Shieh, W. S., J.N. Ou, and J.C. Wang (2014), “The Impact of Anti-Thin Capitalization Rules on Capital Structure in Taiwan,” International Management Review, 8(2), 51-62
Simintzi, E., V. Vig, and P. Volpin (2009), “Labor and capital: Is debt a bargaining tool?” working paper, London Business School.
Slemrod, J. (2009), “Lessons for tax policy in the Great Recession,” National Tax Journal, 62, 387-97.
Titman, S., and R. Wessels (1988), “The determinants of capital structure choice,” Journal of Finance, 43, 1–19.
Tomschik, D. (2015), “The impact of macroeconomic variables on capital structure: A comparison between companies in E7 and G7 countries,” 5th IBA Bachelor Thesis Conference, July 2nd, 2015, Enschede, The Netherlands.
Viviani, J. (2008), “Capital structure determinants: an empirical study of French companies in the wine industry,” International Journal of Wine Business Research, 20(2), 171‐94.
Wamser, G. (2014), “The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach,” Oxford Bulletin of Economics and Statistics, 76(5), 764-78.
Weichenrieder, A., and H. Windischbauer (2008), “Thin-Capitalization Rules and Company Responses—Experience from German Legislation,” CESifo Working Paper, No. 2456. |
