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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83227


    Title: 我國租稅獎勵措施對營利事業有效稅率影響之實證研究
    Authors: 胡子仁
    Hu, Tzu-Ren
    Contributors: 陳明進
    胡子仁
    Hu, Tzu-Ren
    Keywords: 有效稅率
    營利事業
    租稅優惠
    Date: 2001
    Issue Date: 2016-03-31 14:18:56 (UTC+8)
    Abstract: 有效稅率在各企業間及產業間的分佈狀況可以顯示一個社會租稅分配的情況是否有違背租稅公平原則。而各企業、產業間有效稅率差異常起因於企業受政府租稅優惠程度不同，故租稅研究者與租稅政策制定者，經常會以有效稅率作為探討租稅政策公平性的一項重要參考數據，而對於各種租稅優惠與企業有效稅率間的關係國內相關文獻著墨不多。
    Reference: 中文部分
    1. 王怡心、李祖培、費鴻泰、王秀枝、黃桂松， 1993，「會計師稅務簽證效益之研究」，中華民國會計師公會全國聯合會委託中興大學會計學系研究報告。
    2. 周添城、徐偉初、宋秀玲與李新仁，1989，「部門、產業間之稅負分配研究」，財政部賦稅改革委員會專題報告。
    3. 周添城、徐偉初與李新仁，1989，「不同企業規模、組織之稅負分配研究」，財政部賦稅改革委員會專題報告。
    4. 林世銘與楊朝旭，1994，「上市公司營利事業所得稅負擔之研究」，財稅研究26卷6期，pp. 34-52頁。
    5. 林世銘，1997，「稅務簽證與租稅逃漏之關連性分析」，行政院國家科學委員會專題研究計畫。
    6. 陳明進，1999，「我國公司平均有效稅率決定因素之實證研究：財務報表資料及課稅申報資料之分析比較」，國科會專題研究計畫申請書。
    7. 陳明進、林世銘、張天勳，2000，「證券及土地交易所得免稅對我國公司有效稅率之影響」，Working Paper。
    8. 陳建昭、阮呂芳周與陳寶欽，1987，稅務會計(下)，台北：作者自刊。
    9. 陳偉晃，1997，「促進產業升級條例租稅減免措施之研究」，國立中山大學企業研究所碩士論文。
    10. 蔡素幸，1993，「台灣上市公司規模與有效稅率關係之實證研究－實徵會計理論政治成本假設之探討」，國立中山大學企業管理研究所未出版碩士論文。
    11. 楊麗文，1997，「由我國上市公司有效稅率租稅負擔談我國租稅政策-獎勵投資條例與促進產業升級條例比較」，東海大學管理研究所未出版碩士論文。
    12. 劉一郎，1994，「獎勵投資條例對產業賦稅分配之研究」，台灣大學經濟學研究所碩士論文。
    13. 劉涵秦，1999，「台灣上市公司規模與有效稅率關係之實證研究」，政治大學財政研究所碩士論文。
    英文部分
    1. Birnbaum, J.H. and A.S. Murray. 1987. Showdown at Gucci Gulch, Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York: Random House.
    2. Callihan, D. S. 1994. Corporate effective tax rates: A synthesis of the literature. Journal of Accounting Literature 13: 1-43.
    3. Citizens for Tax Justice (CTJ). 1985. Corporate Tax payers and Corporate Freeloaders: Four Years of Continuing, Legalized Tax Avoidance by America`s Largest Corporations, 1981-1984. Washington, DC: Citizens for Tax Justice.
    4. Citizens for Tax Justice (CTJ). 1986. 130 reasons why we need tax reform. Washington. DC: Citizens for Tax Justice.
    5. Citizens for Tax Justice (CTJ). 1988. The corporate tax comeback. Washington. DC: Citizens for Tax Justice.
    6. Fullerton, Don. 1984. Which effective tax rate? National tax journal, pp. 23-41.
    7. Gujarati, D.N. 1995.Basic Econometrics, 3rdEd. New York: McGraw-Hill Inc.
    8. Gupta, S. and K. Newberry. 1992. Corporate average effective tax rates after the Tax Reform Act of 1986. Tax Notes 55 (May 4): 689-702.
    9. Gupta, S. and K. Newberry. 1997. Determinants of the Variability in Corporate Effect Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy 16: 1-34.
    10. Kern, B. and M. Morris. 1992. Taxes and firm size: the effects of tax legislation during the 1980s. The Journal of the American Taxation Association 14: 80-96.
    11. Omer, T.C., K. H. Molloy. and D. Ziebart. 1991. An investigation of the Firm Size-Effective Tax Rate Relation in the 1980s. The Journal of Accounting Auditing & Finance, spring 1993:pp. 57-72
    12. Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. The Journal of the American Taxation Association 7(2): 17-31.
    13. Scholes, M.S. and M. Wolfson. 1992. Taxes and Business Strategy: A Planning Approach. New Jersey: Prentice-Hall.
    14. Shevlin, T., and S. Porter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14(1): 58-79.
    15. Siegfried, J. 1974. Effective average U. S. corporation income tax rates. National Tax Journal: 245-259.
    16. Stickney, C. and V. McGee, 1982. Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2): 125-152.
    17. Wang, S. 1991. The relation between firm size and effective tax rates: a test of firms` political success. The accounting Review 66: 158-169.
    18. Wilkie, P. 1988. Corporate average effective tax rates and inferences about relative tax preferences. The Journal of the American Taxation Association 10: 75-88.
    19. Wilkie, P. and S. Limberg. 1990. The relationship between firm size and effective tax rate: a reconciliation of Zimmerman(1983) and Porcano(1986). The Journal of the American Taxation Association 11: 76-91.
    20. Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5(2): 119-149.
    Description: 碩士
    國立政治大學
    會計學系
    87353037
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001972
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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