| Reference: | 一、 中文文獻：
王元章 (2001) ， 「內部人持股、風險、股利、負債、投資與公司價值」 ，《證券市場發展季刊》，第13卷第3期，頁29-69。
王勁穎 (2001) ， 「國際稅制改革新趨勢」 ，《現代經濟探討》，第2期，頁47 -50。
古青翔 (2000) ， 「台灣上市公司投資決策與內部現金流量之關係研究」 ，銘傳大學金融研究所碩士論文。
汪瑞芝、陳明進 (2004) ， 「兩稅合一稅制前後上市公司股利發放之實證研究」 ，《管理學報》，第21卷第2期，頁257-277。
吳建偉 (2004) ， 「兩稅合一在不同產業效果與股東結構下對融資政策的影響」，國立中央大學企業管理研究所碩士論文。
李貴英 (2012) ， 「論歐洲聯盟國際投資政策之法律規範」，《歐美研究》，第42卷第2期，頁339-389。
林韋妤 (1999) ， 「我國兩稅合一與資本使用者成本之研究」 ，國立中興大學財政學研究所碩士論文。
林曉琪 (2012) ， 「選樣國家兩稅合一制度現況與檢討」 ，《當代財政》，第24卷第5期，頁92-102。
林世銘 (2002)，「兩稅合一前後產業租稅環境與經營績效之比較」 ，《財稅研究》，第34卷第3期，頁64-78。
胡克西 (2003)， 「所得稅法兩稅合一制下盈餘分配與股東可扣抵稅額問題之探討」 ，國立中山大學高階經營碩士學程碩士論文。
洪榮華、曾子耘、林聖傑 (2006)，「從股東稅負壓力探討兩稅合一對股利政策之影響」 ，《輔仁管理評論》，第13卷第1期，頁133-162。
馬孝璿 (1999)，「兩稅合一對上巿上櫃公司股利政策影響之探討」，國立中山大學財務管理研究所碩士論文。
高汪瑜 (2008)， 「當前兩稅合一制度之國際發展趨勢-兼論跨國盈餘分配重複課稅之消除」 ，《財稅研究》，第40卷第5期，頁203-231。
財政部 (1998)，兩稅合一方案介紹。
許嘉棟 (1989)， 「兩稅合一所得稅制影響之一般均衡動態模擬分析」 ，《經濟論文》，第17卷第2期，中央研究院經研所，頁1-53。
黃明聖、黃淑惠、李瑞生 (2014)，《稅務法規－理論與實務》，第4版，台北：五南圖書出版。
陳妙玲、葉秀鳳 (2002)，「兩稅合一對高科技產業股利政策之影響」 ，《財稅研究》，第34卷第2期，頁58-68。
陳麗娟 (2011)， 「歐盟境內貿易經營環境之評析」 ，《貿易政策論叢》，第16期，頁 39-83。
蔡大廷 (2004)， 「研究發展投資與股利政策關聯性研究-由兩稅合一制度與租稅優惠政策觀點」，中原大學會計學研究所碩士論文。
楊珮瑜 (2001)，「我國兩稅合一下資本使用者成本分析」，國立中興大學財政學研究所碩士論文。
梁素梅 (2003)， 「未分配盈餘課稅之股權評價效果」 ，國立中山大學財務管理研究所碩士論文。
劉明衢 (2004)， 「兩稅合一對公司資本結構決定因素之影響」 ，國立政治大學會計研究所碩士論文。
盧育仕 (2000)，「兩稅合一對我國上巿公司股利政策影響之實證研究」，逢甲大學會計與財稅研究所碩士論文。
二、 英文文獻：
Amoako-Adu, B., M. Rashid and M. Stebbins (1992), “Capital Gains Tax and Equity Values: Empirical Test of Stock Price Reaction to the Introduction and Reduction of Capital Gains Tax Exemption,” Journal of Banking and Finance, 16, 275-287.
Amoako-Adu,B (1983), “Corporate Valuation and Personal Taxes: Extension and application to Canada,” Financial Review, 18, 281-291.
Babcock, J. (2000), “The Effects of Imputation Systems on Multinational Investment, Financing, and Income-shifting Strategies,” Journal of the American Taxation Association, 22(2), 1-22.
Baskin, J. (1989), “An Empirical Investigation of the Pecking Order Hypothesis,” Financial Management, 18, 26-35.
Becker, B., M. Jacob and M. Jacob (2013), “Payout Taxes and the Allocation of Investment,” Journal of Financial Economics, 107, 1-24.
Bellamy, D. E. (1994), “Evidence of Imputation Clienteles in the Australian Equity Market,” Asia Pacific Journal of Management, 11, 275-287.
Black, E. L., J. Legoria and K. F. Sellers (2000), “Capital Investment Effects of Dividend Imputation,” Journal of the American Taxation Association, 22 (Fall), 40-59.
Boadway, R. and N. Bruce (1992), “Problems with Integrating Corporate and Personal Income Taxes in an Open Economy,” Journal of Public Economics, 48(1), 39-66.
Chetty, R. and E. Saez (2005), “Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut,” Quarterly Journal of Economics, 120, 791-833.
Dhaliwal, D. S., M. Erickson and R. Trezevant (1999), “A Test of the Theory of Tax Clienteles for Dividend Policies,” National Tax Journal, 52(2), 179-194.
Djankov, S., T. Ganser, C. McLiesh, R. Ramalho and A. Shleifer (2010), “The Effect of Corporate Taxes on Investment and Entrepreneurship,” American Economic Journal: Macroeconomics Policy, 2, 31-64.
Feldstein, M. and D. Frisch (1977), “Corporate Tax Integration: The Estimated Effects on Capital Accumulation and Tax Distribution of Two Integration Proposals,” National Tax Journal, 30, 37-52.
Fullerton, D., A. T. King, J. S. Shoven and J. Whalley (1981), “Corporate Tax Integration in the United States: A General Equilibrium Approach,” American Economic Review, 71, 677-691.
Gravelle, J. G. (1992), “Corporate tax integration issues and options,” Washington D.C Congressional Research Service.
Harberber, A. C. (1962), “The Incidence of the Corporate Income Tax,” Journal of Political Economy, 70(3), 215-240.
Jacob, M. and M. Jacob (2013), “Taxation, Dividends, and Share Repurchases: Taking Evidence Global,” Journal of Financial and Quantitative Analysis, 48(4),1241-1269.
Jugurnath, B., M. Stewart and R. Brooks (2008), “Dividend Taxation and Corporate Investment: A Comparative Study between the Classical System and Imputation System of Dividend Taxation in the United States and Australia,” Review of Quantitative Finance and Accounting, 31(4), 209-224.
King, M. (1974), “Dividend Behavior and the Theory of the Firm,” Economica, 41, 25-34.
Korinek, A. and J. E. Stiglitz (2009), “Dividend Taxation and Intertemporal Tax Arbitrage,” Journal of Public Economics, 93, 142-159
Marsden, A., D. Pacey and J. Wong (1994), “The Impact of Dividend Imputation on Earnings Management of New Zealand Listed Companies,” Journal of Taxation Law and Policy, 1, 69-86.
Monkhouse, H. L. and P. Warburg (1993), “The Cost of Equity under the Australian Dividend Imputation Tax System,” Accounting and Finance, 33(2), 1-18.
Naranjo, A., M. Nimalendran and M. Ryngaert (1998), “Stock Return, Dividend Yields, and Taxes,” The Journal of Finance, 53(6), 2029-2057.
Papaioannou, G. J. and C. M. Savarese (1994), “Corporate Dividend Policy Response to the Tax Reform Act of 1986,” Financial Management, 23(1), 56-63.
Pattenden, K. (2006), “Capital Structure Decisions under Classical and Imputation Tax Systems: A Natural Test for Tax Effects in Australia,” Australian Journal of Management, 31, 67-92.
Pattenden, K. and G. Twite (2008), “Taxes and Dividend Policy under Alternative Tax Regimes,” Journal of Corporate Finance, 14, 1-16.
Poterba, J. M. (2004), “Taxation and Corporate Payout Policy,” American Economic Review (Papers and Proceedings), 46(2), 97-113.
Poterba, J. M. and L. H. Summers (1984a), “New Evidence That Taxes Affect the Valuation of Dividends,” Journal of Finance, 39(5), 1397-1415.
Poterba, J. M. and L. H. Summers (1984b), “The Economic Effects of Dividend Taxation,” NBER Working Paper, No. 1353.
Prevost, A., R. P. Rao and J. D. Wagster (2002), “Dividend Imputation and Shareholder Wealth: The Case of New Zealand,” Journal of Business Finance &Accounting, 29, 1079-1103.
Schulman, C. T., D. W. Thomas, K. F. Sellers, and D. B. Kennedy (1996), “Effects of Tax Integration and Capital Gains Tax on Corporate Leverage,” National Tax Journal, 49, 31-54.
Smith, D. (1995), “What Has Dividend Imputation Done to R&D Tax Benefits?” Australian CPA (December), 33-35.
Sorensen, P. B. (1995), “Changing Views of the Corporate Income Tax,” National Tax Journal, 48(2), 279-294.
Thomas, D. W., C. T. Schulman, K. F Sellers and D. B. Kennedy (1996), “Effects of Tax Integration and Capital Gains Tax on Corporate Leverage,” National Tax Journal, 49(1), 31-54.
Twtte, G. (2001), “Capital Structure Choices and Taxes: Evidence from the Australian Dividend Imputation Tax System,” International Review of Finance, 2(4), 217-234.
Wang, C. F. and Y. Guo (2011), “Do Dividend Tax Cuts Lead Firms to Increase Dividends: Evidence from China,” China Journal of Accounting Research, 4, 197-209. |
