English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113485/144472 (79%)
Visitors : 51390489      Online Users : 791
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114707


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114707


    Title: 我國公司邊際稅率模擬研究分析
    The Study on Corporate Marginal Tax Rates in Taiwan
    Authors: 高儷華
    Kao, Li-Hua
    Keywords: 邊際稅率;帶趨勢的隨機漫步模式;均數迴朔模式
    Marginal tax rate;Random walk with drift model;Mean reverting model
    Date: 2003-01
    Issue Date: 2017-11-15 14:52:50 (UTC+8)
    Abstract: 邊際稅率是提供企業者在會計與財務決策之攸關資訊，本研究利用帶趨勢的隨機漫步模式（簡稱隨機模式）與均數迴朔模式（簡稱迴朔模式），考慮營業盈虧後抵之課稅所得，模擬估計邊際稅率。為使模型的理論能有效應用到實務上，本研究以我國上市公司民國八十四年度之模擬估計邊際稅率作探索性研究，提供模擬結果之統計數據及推論。研究結果有四：（1）當公司實際邊際稅率為0%水準時，隨機模式估計的較好;0%至25%水準之間時，迴朔模式估計的較好;而25%水準時隨機與迴朔模式一樣好;（2）當公司實際邊際稅率為0%或25%水準時，法定稅率可以替代估計邊際稅率;0%至25%水準之間時，法定稅率無法替代迴朔模式估計的邊際稅率;（3）無論公司實際邊際稅率為任何水準，有效稅率皆無法替代估計邊際稅率;（4）我國公司平均邊際稅率以當期課稅所得小於零且以往年度有累計虧損的情況最低;當期課稅所得大於或等於零且以往年度無累計虧損的情況為最高，與理論所預期的相符。
    Marginal tax rate conveys relevant information for the firms’ financial decision-making. This study aims to estimate marginal tax rates via both random walk with drift model (RWM) and mean reverting model (MRM). Specifically, the settings incorporate taxable incomes with the five-year net operating losses carry-forward. To gain empirical efficiency, I explore the simulated marginal tax rates of 1995 for the listed companies in Taiwan with the test statistics and inferences. The results are four-fold. First, the RWM marginal tax rate (EMTR) estimates are better when the real marginal tax rates (RMTRs) are at the 0% level; the MRM EMTR estimates are better when RMTRs are between 0% and 25% level; both models perform equally well when RMTRs are at the 25%. Second, statutory rates are better substitutes for the EMTRs when RMTRs are at the 0% or 25% level; yet EMTRs by MRM are better substitutes when RMTRs are between 0% and 25% level. Third, the effective tax rates fail to substitute for the EMTRs at any level of RMTRs. Fourth, the study provides evidence consistent with the notion that the corporate marginal tax rate reaches the lowest level at the negative condition of current taxable income with cumulative net operating loss and the highest one at the positive condition with no cumulative net operating loss.
    Relation: 會計評論, 36, 89-104
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6552%2fJOAR.2003.36.4
    DOI: 10.6552/JOAR.2003.36.4
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML2586View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback