| Reference: | 翁堃嵐、吳家恩(2009), “查核不確定下廠商之生產與逃漏決策”《經濟研究》,45(1),1-9。
郭虹瑩、翁堃嵐(2007), “公司稅、租稅逃漏與最適出口貿易政策”《經濟論文》,35(1),33-54。
Allingham, M. G. and A. Sandmo（1972）, “Income Tax Evasion: A Theoretical Analysis” , Journal of public Economics,1, 323-338.
Auerbach, A. J （1983）, “Taxation, corporate financial policy and the cost of capital” , Journal of Economic Literature,21, 905-940.
Auerbach, A. J （1984）, “Taxes, firm financial policy and the cost of capital: An empirical analysis” , Journal of Public Economics,23, 27-57.
DeAngelo Ronald W (1980) , “Optimal capital structure under corporate and
personal taxation” , Journal of financial economics, 8, 3-29.
Gordon R. H. (1985) , “Taxation of corporate capital income: tax revenues versus tax distortions” , The Quarterly Journal of Economics, 100, 1-27.
Harberger, A. C. (1962), “The incidence of the corporation income tax” , Journal of Political Economy, 70, 215-240.
Helliwell, J. F. (1976), Aggregate Investment: Selected Readings, Penguin, Harmondsworth.
Hovakimian A., Opler T. , Ttiman S. (2009) , “The Debt-Equity Choice” , Journal of Financial and Quantitative Analysis , 36, 1-24.
King, M. A.（1974）, “Taxation and the cost of capital” , Review of Economics Studies,41, 21-35.
Kreutzer, D. and D.R. Lee（1986）, “On Taxation and Understated Monopoly Profits” , National Tax Journal,39, 241-243.
Lee, K.（1998）,“Tax Evasion , Monopoly ,and Nonneutral Profit Taxes” , National Tax Journal ,51, 333-338.
MacKie-Mason, J. K. (1990) , “Do taxes affect corporate financing decisions” , The Journal of Finance,5, 1471-1493.
Mayer, C. (1986) , “Corporation tax,finance and the cost of capital” , The Review of Economic Studies ,53, 93-112.
McLure, C. E. (1975) , “General equilibrium incidence analysis: the Harberger model after ten years” , Journal of Public Economics,80, 56-82.
Mieszkowski, p. M. (1969) , “Tax incidence theory: the effects of taxes on the distribution of income” , Journal of Economic Literature,7, 1103-24.
Rajan R.G., Zingales L.(1995) , “What do we know about capital structure? Some evidence from international data” , The Journal of finance, 50, 1421-1460.
Sinn H. W. (1991) , “Taxation and the cost of capital: The" old" view, the" new" view, and another view” , Tax Policy and the Economy , 5, 25-54
Stiglitz, J. E. (1973) , “Taxation, corporate financial policy, and the cost of capital” , Journal of Public Economics,2, 1-34.
Titman S., Wessels R.(1988) , “The determinants of capital structure choice” ,
The Journal of finance, 43, 1-19.
Wang, L.F.S. and J.L. Conant（1988）,“Corporate Tax and Output Decisions of Uncertain Monopolist” , National Tax Journal, 41, 579-581.
Wang, L.F.S.（1990）,“Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection” , Public Finance Quarterly, 18, 480-487.
Yaniv, G.(1995),“A note on the Tax-Evading Firm” , National Tax Journal, 48, 113-120.
Yaniv, G.(1996),“Tax Evasion and Output Decisions” , Public Finance Quarterly, 24, 501-505. |
