Table of Contents Table of Contents
Previous Page  38 /304 Next Page
Information
Show Menu
Previous Page 38 /304 Next Page
Page Background

公司避稅與金字塔結構

38

Hanlon, M., and Slemrod, J. 2009. What does tax aggressiveness signal? Evidence from

stock price reactions to news about tax shelter involvement.

Journal of Public

Economics

, 93 (1-2): 126-141. doi: 10.1016/j.jpubeco.2008.09.004

Harris, D. 1993. The impact of U.S. tax law revision on multinational corporations’ capital

location and income-shifting decisions.

Journal of Accounting Research

, 31:

111-140. doi: 10.2307/2491167

Heckman, J. J. 1979. Sample selection bias as a specification error.

Econometrica

, 47 (1):

153-161. doi: 10.2307/1912352

Hines, J. R., Jr., and Rice, E. M. 1994. Fiscal paradise: Foreign tax havens and American

business.

The Quarterly Journal of Economics

, 109 (1): 149-182. doi: 10.

2307/2118431

Hoyle, J. B., Schaefer, T., and Doupnik, T. 2012.

Advanced Accounting (11th ed.)

.

Columbus, OH: McGraw-Hill Education.

Inman, P. 2013.

OECD calls for crackdown on tax avoidance by multinationals

.

http:// www.theguardian.com/business/2013/feb/12/oecd-crackdown-tax-avoidance- multinationals.

Accessed Feb. 12, 2013.

Jensen, M. C., and Meckling, W. H. 1976. Theory of the firm: Managerial behavior,

agency costs and ownership structure.

Journal of Financial Economics

, 3 (4):

305-360. doi: 10.1016/0304-405X(76)90026-X

Johnson, S., La Porta, R., Lopez-de-Silanes, F., and Shleifer, A. 2000. Tunneling.

The

American Economic Review

, 90 (2): 22-27. doi: 10.1257/aer.90.2.22

Khanna, T., and Yafeh, Y. 2005. Business groups and risk sharing around the world.

The

Journal of Business

, 78 (1): 301-340. doi: 10.1086/426527

Kleinbard, E. D. 2011. Stateless income.

Florida Tax Review

, 11 (9): 699-774.

La Porta, R., Lopez-de-Silanes, F., and Shleifer, A. 1999. Corporate ownership around the

world.

The Journal of Finance

, 54 (2): 471-517. doi: 10.1111/0022-1082. 00115

La Porta, R., Lopez-de-Silanes, F., Shleifer, A., and Vishny, R. 2000. Investor protection

and corporate governance.

Journal of Financial Economics

, 58 (1-2): 3-27. doi:

10.1016/S0304-405X(00)00065-9

Lisowsky, P. 2010. Seeking shelter: Empirically modeling tax shelters using financial

statement information.

The Accounting Review

, 85 (5): 1693-1720. doi: 10.

2308/accr.2010.85.5.1693