Table of Contents Table of Contents
Previous Page  40 /304 Next Page
Information
Show Menu
Previous Page 40 /304 Next Page
Page Background

公司避稅與金字塔結構

40

Shroff, N., Verdi, R. S., and Yu, G. 2014. Information environment and the investment

decisions of multinational corporations.

The Accounting Review

, 89 (2): 750-

790. doi: 10.2308/accr-50643

Slemrod, J. 2004. The economics of corporate tax selfishness.

National Tax Journal

, 57

(4): 877-899. doi: 10.17310/ntj.2004.4.06

Stickney, C. P., and McGee, V. E. 1982. Effective corporate tax rates the effect of size,

capital intensity, leverage, and other factors.

Journal of Accounting and Public

Policy

, 1 (2): 125-152. doi: 10.1016/S0278-4254(82)80004-5

Watts, R. L., and Zimmerman, J. L. 1986.

Positive Accounting Theory

. Upper Saddle

River, NJ: Prentice Hill.

Wilson, R. J. 2009. An examination of corporate tax shelter participants.

The Accounting

Review

, 84 (3): 969-999. doi: 10.2308/accr.2009.84.3.969