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公司避稅與金字塔結構

36

Chen, S., Chen, X., Cheng, Q., and Shevlin, T. 2010. Are family firms more tax aggressive

than non-family firms?.

Journal of Financial Economics

, 95 (1): 41-61. doi:

10.1016/j.jfineco.2009.02.003

Claessens, S., Djankov, S., Fan, J. P. H., and Lang, L. H. P. 2002. Disentangling the

incentive and entrenchment effects of large shareholdings.

The Journal of

Finance

, 57 (6): 2741-2771. doi: 10.1111/1540-6261.00511

Claessens, S., Djankov, S., and Lang, L. H. P. 2000. The separation of ownership and

control in East Asian corporations.

Journal of Financial Economics

, 58 (1-2):

81-112. doi: 10.1016/S0304-405X(00)00067-2

Crocker, K. J., and Slemrod, J. 2005. Corporate tax evasion with agency costs.

Journal of

Public Economics

, 89 (9-10): 1593-1610. doi: 10.1016/j.jpubeco.2004.08.003

Desai, M. A., and Dharmapala, D. 2006. Corporate tax avoidance and high-powered

incentives.

Journal of Financial Economics

, 79 (1): 145-179. doi: 10.1016/j.

jfineco.2005.02.002

. 2008. Tax and corporate governance: An economic approach. In Schön, W.

(Ed.),

Tax and Corporate Governance. MPI Studies on Intellectual Property,

Competition and Tax Law:

Vol. 3

: 13-30. Berlin, Germany: Springer. doi:

10.1007/978-3-540-77276-7_3

. 2009. Corporate tax avoidance and firm value.

The Review of Economics and

Statistics

, 91 (3): 537-546. doi: 10.1162/rest.91.3.537

Desai, M. A., Dyck, A., and Zingales, L. 2007. Theft and taxes.

Journal of Financial

Economics

, 84 (3): 591-623. doi: 10.1016/j.jfineco.2006.05.005

Dharmapala, D., and Hines, J. R., Jr. 2009. Which countries become tax havens?.

Journal

of Public Economics

, 93 (9-10): 1058-1068. doi: 10.1016/j.jpubeco.2009.

07.005

Doty, J. R. 2011.

What the PCAOB expects for the coming year and beyond

.

https:// pcaobus.org/News/Speech/Pages/12052011_DotyAICPA.aspx.

Accessed Mar.

11, 2014.

Drucker, J. 2010.

Google 2.4% rate shows how $60 billion is lost to tax loopholes

.

http:// www.bloomberg.com/news/2010-10-21/google-2-4-rate-shows-how-60-billion- u-s-revenue-lost-to-tax-loopholes.html.

Accessed Oct. 21, 2010.

Durnev, A., Li, T., and Magnan, M. 2017. Beyond tax avoidance: Offshore firms’

institutional environment and financial reporting quality.

Journal of Business

Finance & Accounting

, 44 (5-6): 646-696. doi: 10.1111/jbfa.12240