| Reference: | 一、中文文獻
1. 王建煊與吳嘉勳(2011)，租稅法，台北：華泰文化事業股份有限公司。
2. 陳明進、蔡麗雯(2006)，「財稅所得差異決定因素及課稅所得推估之研究」，《管 理學報》，第 23 卷，第 6 期，739-763
3. 陳明進(2000)，「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」，《會計評論》，第 34 期，57-75
4. 葛克昌(1977)，「租稅規避之研究」，《國立臺灣大學法學論叢》，第 6 卷第 2 期 （3 月），167-187。
二、英文文獻
1. Badertscher, B., S. P. Katz, and S. O. Rego (2010), “The impact of private equity ownership on portfolio firms’ corporate tax planning.” Working paper, Harvard Business School.
2. Chen, S., X. Chen, Q. Cheng, and T. Shevlin (2010), “Are family firms more tax aggressive than non-family firms?” Journal of Financial Economics, 95(1): 41-61.
3. Cheng, C. S. A., H. H. Huang, Y. Li, and J. Stanfield (2012), “The effect of hedge fund activism on corporate tax avoidance.” The Accounting Review (Forthcoming). 61
4. Desai, Mihir A., and Dhammika Dharmapala (2006), "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics In Press, Corrected Proof.
5. Desai, Mihir A., and James R. Hines Jr (2002). "Expectations and expatriations: Tracing the causes and consequences of corporate inversions." National Tax Journal 55(3):409.
6. Dharmapala, Dhammika and James R. Hines (2009), “Which Countries Become Tax Havens?” Journal of Public Economics, Vol. 93, pp. 1058-1068
7. Engel, Ellen, Merle Erickson and Edward Maydew (1999). "Debt-equity hybrid securities."Journal of Accounting Research 37(2):249.
8. Erickson, Merle, Austan Goolsbee and Edward Maydew (2003). "How prevalent is tax arbitrage? Evidence from the market for municipal bonds." National Tax Journal 56(1):259.
9. Graham, John, and Alan L. Tucker (2006). "Tax Shelters and Corporate Debt Policy." Journal of Financial Economics 81(3): 563-594.
10. Spooner, G.M. (1986). “Effective tax rates from financial statements.” National Tax Journal, 36(1)：293–306
11. Gupta, S., and K. Newberry, (1997), “Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data,” Journal of Accounting and 62 Public Policy, 16(1)：1-34
12. Hanlon, Michelle, Lillian Mills and Joel Slemrod (2005). “An Empirical Examination of Corporate Tax Noncompliance.” working paper presented at the conference on Taxing Corporate Income in the 21st Century.
13. Hanlon, M., and S. Heitzman(2012).” A review of tax research.” Journal of Accounting and Economics, 50(December): 127–178.
14. Gravelle, Jane G. (2013) “Tax Havens: International Tax Avoidance and Evasion.” CRS Report for Congress.
15. Joos, P. and G. Plesko (2005) “Valuing loss firms.” The Accounting Review 80 (3): 847-870.
16. Klein, A. and C. Marquardt (2006) “Fundamentals of accounting losses” The Accounting Review 81 (1): 179-206.
17. Manzon, Gil B., and George A. Plesko (2002). "The Relation Between Financial and Tax Reporting Measures of Income." Tax Law Review 55(2):175.
18. Mills, Lillian, Merle M. Erickson and Edward L. Maydew (1998). "Investments in Tax Planning." Journal of the American Taxation Association , 20(1):1.
19. Organization for Economic Development and Cooperation (OECD), Towards Global Tax Competition, 2000
20. Lisowsky, Petro (2010), “Seeking Shelter: Empirically Modeling Tax Shelters Using 63 Financial Statement Information”, Accounting Review, Vol. 85, No. 5
21. Rego, Sonja O. (2003). "Tax-Avoidance Activities of U.S. Multinational Corporations." Contemporary Accounting Research 20(4):805-833.
22. Seida, Jim A., and William F. Wempe (2004). "Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion." National Tax Journal ,57(4):805-828.
23. Slemrod, J., Yitzhaki, S(2002) Tax avoidance, evasion, and administration. In: Auerbach, A., Feldstein, M. (Eds.), Handbook of Public Economics, vol. 3. Amsterdam: Elsevier Science.
24. Dyreng, Scott, Michelle Hanlon, and Edward L. Maydew (2008), “Long-Run Corporate Tax Avoidance.” Accounting Review, 83, 61-82
25. Dyreng, Scott, Michelle Hanlon, and Edward L. Maydew (2005), “Long-Run Corporate Tax Avoidance.” Working Paper, University of North Carolina.
26. Wilson, R. (2009) “An examination of corporate tax shelter participants.” The Accounting Review 84 (3): 969-999.
三、網路資源
行政院主計總處，中華民國統計資訊網，http://www.stat.gov.tw/mp.asp?mp=4 |
