Reference: | 中文部分 財政部賦稅署 Taxation Administration, Ministry of Finance (2019),「境外資金匯回專法,引導臺商資金回流」“The Influence of Labor Participation on Fertility of Married Women: Two-Regime Endogenous Switching Model” ,台灣經濟論衡 Taiwan Economic Forum,17:3,18-25。
英文部分 Blouin, J., and L. Krull (2009), “Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004,” Journal of Accounting Research, 47:4, 1027-1059. Desai, M. A., C. F. Foley, and J. R. Hines, (2001), “Repatriation Taxes and Dividend Distortions,” National Tax Journal, 54:4, 829-851. Dong, Q. F., Y. Cao, X. Zhao, and A. Deshmukh (2019), “Responses of US Multinational Firms to a Temporary Repatriation Tax Holiday: A Literature Review and Synthesis,” Journal of Accounting Literature, 43, 108-123. Faulkender, M., and M. Petersen, (2012), “Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act,” The Review of Financial Studies, 25:11, 3351-3388. Hanlon, M., E. L. Maydew, and J. R. Thornock (2015), “Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets,” The Journal of Finance, 70:1, 257-287. Hines, J. R., and R. G. Hubbard (1990), “Coming Home To America: Dividend Repatriations By U.S. Multinationals,” NBER Working Paper No. 2931. Kinney, M., and H. Liu (2017), “Corporate Responses to the Repatriation Incentives and Domestic Production Activities Deduction,” Review of Quantitative Finance and Accounting, 50:2, 623-651. Le Guyader, L. P. (2014), “New Strategies for “Trapped” Excess Cash,” The Journal of Corporate Accounting and Finance, 26:1, 23-27. Raabe, W. A., C. J. Hennig, and J. O. Everett (2013), “Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income,” The ATA Journal of Legal Tax Research, 11:2, 86-101. Raheem, I. D. (2015), “Re-examining the Determinants of Capital Flight and the Potential Benefits of Capital Flight Repatriation for SSA,” African Journal of Business and Economic Research, 10:1, 55-94. Salerno, J. A., M. Bel, J. Leiman, L. E. Fossati, C. O. Martinez, C. S. Jimenez, D. Cuellar, and L. Tautfest (2017), “Mexico Approves Tax Incentive for Repatriation of Unreported Funds,” Journal of International Taxation, 28:5, 16. |