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題名 所得稅與公司儲蓄 作者 李雅晶 貢獻者 張慶輝
李雅晶日期 1990
1989上傳時間 3-May-2016 14:15:25 (UTC+8) 參考文獻 參考書目一、中文部分1.于秋姑著，中韓新港所得稅制之比較研究-有關儲蓄部分之探討，政治大學財政研究所碩士論文，民國七十五年七月。2.宇田川璋仁著，賴秀雄譯，「公司所得稅之經濟分析及基本結構」，現代企業課稅理論，西野嘉一郎、宇田川璋仁編，台北:財政部財稅人員訓練所印，民國七十三年。3.行政院主計處編，中華民國臺灣地區國民所得，民國七十八年。4.行政院主計處編，中華民國臺灣地區國民所得統計摘要，民國七十八年。5.周添城、李新仁合著，企業投資規模、組織形態與稅負，「我國當前投資意願問題之探討」研討會，民國七十八年八月。6.財政部財稅資料中心編印，財政部財稅資料中心年報，各期。7.財政部統計處編，賦稅統計年報，各期。8.財政部賦稅改革委員會編印，營利事業所得稅與股利課徵綜合所得稅之研究，財政部賦稅改革委員會專題報告29，民國七十八年六月。9.-------------------------，獎勵投資條例賦稅減免措施之研究，財政部賦稅改革委員會專題報告37，民國七十八年六月。10.財政部證券管理委員會編印，證券統計要覽，各期。11.張慶輝著，「所得稅與公司股利政策」，政治大學學報，第五十期，民國七十三年a，頁123-138。12. ------------------------，「營利事業所得課稅問題」，財稅研究第十六卷第六期，台北:財稅研究雜誌社出版，民國七十三年b，頁15-22。13.曾永清著，租稅與個人儲蓄-臺灣之實證分析，政治大學財政研究所碩士論文，民國七十四年七月。14.楊蕙瑄著，企業盈餘處理政策之研究，政治大學會計研究所碩士論文，民國七十一年六月。15.臺灣證券交易所編印，財務統計資料，民國六十一年-六十七年。16.證交資料月刊，113期、149期，臺灣證券交易所出版。17.Richard Goode (The Corporation Income Tax)，閻子桂譯，公司所得稅，臺北:財政部財稅人員訓練所印，民國六十一年。18.戴立寧主編，實用稅務法令彙編，臺北:實用稅務出版社印，民國七十八年。二、英文部分1.Atkinson. Anthony B ., and Stiglitz, Joseph E .,Lectures on Public Economics. 臺北:華泰書局,1981.2.Auerbach, Alan J., "Wealth Maximization and the Cost of Capital," Quarterly Journal of Economics, vo1.93 (Aug. 1979), pp.433-46.3.----------------- , "Stockholder Tax Rates and Firm Attributes," Journal of Public Economics 21 (1983a), pp .107-27.4. ----------------- , "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, vol.XXI (Sept. 1983b), pp.905-40.5. -----------------, "Taxes, Firm Financial Policy and the Cost of Capital: an Empirical Analysis," Journal of Public Economics 23 (1984),pp.27-57.6.Bhattacharya, Sudipto, "Imperfect Information, Dividend Policy, and `the Bird in the Hand` Fallacy," Bell Journal of Economics, vol.10,No.1 (1979), pp.259-70.7.Bradford, David F., "The Incidence and Allocation Effects of a Tax on Corporate Distributions," Journal of Public Economics 15 (1981), pp.1-22.8.Council for Economic, Planning and Development,Republic of China, Taiwan Statistical Data Book, 1989.9.Easterbrook, Frank H., "Two Agency-Cost Explanations of Dividends," American Economic Review, vol. 74, No.4 ( Sept. 1984), pp.650-59 .10.Elton, Edwin J., and Gruber, Martin J., "Marginal Stockholder Tax Rates and the Clientele Effect," Review of Economics and Statistics, vo1.52 (Feb. 1970), pp.68-74.11.Feenberg, Danie1, "Does the Investment Interest Limitation Explain the Existence of Dividends?"Journal of Financial Economics 9 (1981),pp.265-69.12. Feldstein, Martin, "Corporate Taxation and Dividend Behaviour, " Review of Economic Studies, vol.37 (1970), pp.57-72.13. ----------------- , "Corporate Taxation and Dividend Behaviour: a Reply and Extension,"Review of Economic Studies, vol.39 (1972),pp.235-40.14. -----------------, and Green, Jerry, "Why Do Companies Pay Dividends?" American Economic Review, vol.73, No.1 (March 1983), pp.17-30.15. Gordon, Roger H., and Bradford, David F., "Taxation and the Stock Market Valuation of Capital Gains and Dividends--Theory and Empirical Results," Journal of Public Economics 14 (1980), pp.109-36.16.Hasbrouck, Joel, and Friend, Irwin, "Why Do Companies` ay Dividends? : Comment," American Economic Review, vol. 74, No.5 (Dec. 1984),pp.1137-41.17.King, Mervyn A., "Corporate Taxation and Dividend Behaviour--a Comment," Review of Economic Studies, vol.38 (1971), pp.377-80.18. ----------------- , "Corporate Taxation and Dividend Behaviour: a Further Comment," Review of Economic Studies, vol.39 (1972), pp.231-33.19. ----------------- , "Taxation, Corporate Financial Policy, and the Cost of Capital: a Comment,"Journal of Public Economics 4 (1975), pp.271-79.20. -----------------, Public Policy and the Corporation, Cambridge Studies in Applied Econometrics:3, New York: Halsted Press, a Division of John Wiley & Sons, Inc., 1977, ch.6.21.Lintner, John, "Distribution of Incomes of Corporations among Dividends, Retained Earnings, and Taxes," American Economic Review,vo1.46 (May 1956, Papers and Proceedings, 1955),pp.97-113.22.Litzenberger, Robert H., and Ramaswamy, Krishna,"The Effect of Personal Taxes and Dividends on Capital Asset Prices--Theory and Empirical Evidence," Journal of Financial Economics 7 (1979), pp.163-95,23.Miller, Merton H., and Scholes, Myron S.,"Dividends and Taxes," Journal of Financial Economics 6 (1978), pp. 333-64.24.-------------------------------------,"Dividends and Taxes: Some Empirical Evidence," Journal of Political Economy, vol-90, No.6 (1982), pp.1118-40.25. -----------------, and Rock, Kevin, "Dividend Policy under Asymmetric Information," Journal of Finance, vol.XL, No.4 (Sept. 1985), pp.1031-51.26. Myers, Stewart C., "The Capital Structrue Puzzle," Journal of Finance, vol.XXXIX, No.3 (July 1984), pp.575-92.27.Pindyck, Robert S., and Rubinfeld, Daniel L., Econometric Models and Econometric Forecasts,臺北:雙葉書廊有限公司,1985.28.Poterba, James M., and Summers, Lawrence M.,"Dividend Taxes, Corporate Investment, and `Q`," Journal of Public Economics 22 (1983),pp.135-67.29. -----------------, "Tax Policy and Corporate Saving," Brookings Papers on Economic Activity,2:1987, pp.455-503.30.Shefrin, Hersh M., and Statman, Meir,"Explaining Investor Preference for Cash Dividends ,"Journa1 of Financia1 Economics 13 (1984), pp.253-82.31.Shleifer, Andrei, and Vishny, Robert W., "Large Share-holders and Corporate Control," Journal of Political Economy, vol.94, No.3 (1986), pp.461-88.32.Stiglitz, Joseph E., "Taxation, Corporate Financial Policy, and the Cost of Capital,"Journal of Public Economic 2 (1973), pp.1-34.33. Varian, Hal R., Microeconomic Ana1ysis, 臺北:雙葉書廊有限公司, 1985, ch.3. 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005335 資料類型 thesis dc.contributor.advisor 張慶輝 zh_TW dc.contributor.author (Authors) 李雅晶 zh_TW dc.creator (作者) 李雅晶 zh_TW dc.date (日期) 1990 en_US dc.date (日期) 1989 en_US dc.date.accessioned 3-May-2016 14:15:25 (UTC+8) - dc.date.available 3-May-2016 14:15:25 (UTC+8) - dc.date.issued (上傳時間) 3-May-2016 14:15:25 (UTC+8) - dc.identifier (Other Identifiers) B2002005335 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90135 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description.tableofcontents 目次第一章 緒論…………1第一節 研究動機與目的…………1第二節 研究範圍與限制…………4第三節 本文架構…………5第二章 相關文獻之評述…………7第一節 公司儲蓄之意義…………7第二節 所得稅與公司儲蓄…………10第三節 有關實證之回顧…………18第三章 所得稅與公司儲蓄之實證分析…………29第一節 理論模型之建立…………29第二節 估計方法及資料來源…………38第三節 實證結果與說明…………42第四節 結語…………52第四章 結論興建議…………56附錄…………59附錄A…………59附錄B…………60參考書目…………61圖表索引表1-1 國民儲蓄淨額分配表…………2表1-2 盈餘分配率與個人所得稅負擔…………3表2-1 公司儲蓄佔私人儲蓄、國民儲蓄、國內資本形成毛額之比率…………8圖2-1 新觀點下的公司財務決策…………15表3-1 第一組股利函數迴歸結果…………43表3-2 第二組股利函數迴歸結果…………44表3-3 第三組股利函數迴歸結果…………45表3-4 第四組股利函數迴歸結果…………46表3-5 第五組股利函數迴歸結果…………47表3-6 第一組股利函數迴歸結果(考慮股價)…………48 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005335 en_US dc.title (題名) 所得稅與公司儲蓄 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目一、中文部分1.于秋姑著，中韓新港所得稅制之比較研究-有關儲蓄部分之探討，政治大學財政研究所碩士論文，民國七十五年七月。2.宇田川璋仁著，賴秀雄譯，「公司所得稅之經濟分析及基本結構」，現代企業課稅理論，西野嘉一郎、宇田川璋仁編，台北:財政部財稅人員訓練所印，民國七十三年。3.行政院主計處編，中華民國臺灣地區國民所得，民國七十八年。4.行政院主計處編，中華民國臺灣地區國民所得統計摘要，民國七十八年。5.周添城、李新仁合著，企業投資規模、組織形態與稅負，「我國當前投資意願問題之探討」研討會，民國七十八年八月。6.財政部財稅資料中心編印，財政部財稅資料中心年報，各期。7.財政部統計處編，賦稅統計年報，各期。8.財政部賦稅改革委員會編印，營利事業所得稅與股利課徵綜合所得稅之研究，財政部賦稅改革委員會專題報告29，民國七十八年六月。9.-------------------------，獎勵投資條例賦稅減免措施之研究，財政部賦稅改革委員會專題報告37，民國七十八年六月。10.財政部證券管理委員會編印，證券統計要覽，各期。11.張慶輝著，「所得稅與公司股利政策」，政治大學學報，第五十期，民國七十三年a，頁123-138。12. ------------------------，「營利事業所得課稅問題」，財稅研究第十六卷第六期，台北:財稅研究雜誌社出版，民國七十三年b，頁15-22。13.曾永清著，租稅與個人儲蓄-臺灣之實證分析，政治大學財政研究所碩士論文，民國七十四年七月。14.楊蕙瑄著，企業盈餘處理政策之研究，政治大學會計研究所碩士論文，民國七十一年六月。15.臺灣證券交易所編印，財務統計資料，民國六十一年-六十七年。16.證交資料月刊，113期、149期，臺灣證券交易所出版。17.Richard Goode (The Corporation Income Tax)，閻子桂譯，公司所得稅，臺北:財政部財稅人員訓練所印，民國六十一年。18.戴立寧主編，實用稅務法令彙編，臺北:實用稅務出版社印，民國七十八年。二、英文部分1.Atkinson. Anthony B ., and Stiglitz, Joseph E .,Lectures on Public Economics. 臺北:華泰書局,1981.2.Auerbach, Alan J., "Wealth Maximization and the Cost of Capital," Quarterly Journal of Economics, vo1.93 (Aug. 1979), pp.433-46.3.----------------- , "Stockholder Tax Rates and Firm Attributes," Journal of Public Economics 21 (1983a), pp .107-27.4. ----------------- , "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, vol.XXI (Sept. 1983b), pp.905-40.5. -----------------, "Taxes, Firm Financial Policy and the Cost of Capital: an Empirical Analysis," Journal of Public Economics 23 (1984),pp.27-57.6.Bhattacharya, Sudipto, "Imperfect Information, Dividend Policy, and `the Bird in the Hand` Fallacy," Bell Journal of Economics, vol.10,No.1 (1979), pp.259-70.7.Bradford, David F., "The Incidence and Allocation Effects of a Tax on Corporate Distributions," Journal of Public Economics 15 (1981), pp.1-22.8.Council for Economic, Planning and Development,Republic of China, Taiwan Statistical Data Book, 1989.9.Easterbrook, Frank H., "Two Agency-Cost Explanations of Dividends," American Economic Review, vol. 74, No.4 ( Sept. 1984), pp.650-59 .10.Elton, Edwin J., and Gruber, Martin J., "Marginal Stockholder Tax Rates and the Clientele Effect," Review of Economics and Statistics, vo1.52 (Feb. 1970), pp.68-74.11.Feenberg, Danie1, "Does the Investment Interest Limitation Explain the Existence of Dividends?"Journal of Financial Economics 9 (1981),pp.265-69.12. Feldstein, Martin, "Corporate Taxation and Dividend Behaviour, " Review of Economic Studies, vol.37 (1970), pp.57-72.13. ----------------- , "Corporate Taxation and Dividend Behaviour: a Reply and Extension,"Review of Economic Studies, vol.39 (1972),pp.235-40.14. -----------------, and Green, Jerry, "Why Do Companies Pay Dividends?" American Economic Review, vol.73, No.1 (March 1983), pp.17-30.15. Gordon, Roger H., and Bradford, David F., "Taxation and the Stock Market Valuation of Capital Gains and Dividends--Theory and Empirical Results," Journal of Public Economics 14 (1980), pp.109-36.16.Hasbrouck, Joel, and Friend, Irwin, "Why Do Companies` ay Dividends? : Comment," American Economic Review, vol. 74, No.5 (Dec. 1984),pp.1137-41.17.King, Mervyn A., "Corporate Taxation and Dividend Behaviour--a Comment," Review of Economic Studies, vol.38 (1971), pp.377-80.18. ----------------- , "Corporate Taxation and Dividend Behaviour: a Further Comment," Review of Economic Studies, vol.39 (1972), pp.231-33.19. ----------------- , "Taxation, Corporate Financial Policy, and the Cost of Capital: a Comment,"Journal of Public Economics 4 (1975), pp.271-79.20. -----------------, Public Policy and the Corporation, Cambridge Studies in Applied Econometrics:3, New York: Halsted Press, a Division of John Wiley & Sons, Inc., 1977, ch.6.21.Lintner, John, "Distribution of Incomes of Corporations among Dividends, Retained Earnings, and Taxes," American Economic Review,vo1.46 (May 1956, Papers and Proceedings, 1955),pp.97-113.22.Litzenberger, Robert H., and Ramaswamy, Krishna,"The Effect of Personal Taxes and Dividends on Capital Asset Prices--Theory and Empirical Evidence," Journal of Financial Economics 7 (1979), pp.163-95,23.Miller, Merton H., and Scholes, Myron S.,"Dividends and Taxes," Journal of Financial Economics 6 (1978), pp. 333-64.24.-------------------------------------,"Dividends and Taxes: Some Empirical Evidence," Journal of Political Economy, vol-90, No.6 (1982), pp.1118-40.25. -----------------, and Rock, Kevin, "Dividend Policy under Asymmetric Information," Journal of Finance, vol.XL, No.4 (Sept. 1985), pp.1031-51.26. Myers, Stewart C., "The Capital Structrue Puzzle," Journal of Finance, vol.XXXIX, No.3 (July 1984), pp.575-92.27.Pindyck, Robert S., and Rubinfeld, Daniel L., Econometric Models and Econometric Forecasts,臺北:雙葉書廊有限公司,1985.28.Poterba, James M., and Summers, Lawrence M.,"Dividend Taxes, Corporate Investment, and `Q`," Journal of Public Economics 22 (1983),pp.135-67.29. -----------------, "Tax Policy and Corporate Saving," Brookings Papers on Economic Activity,2:1987, pp.455-503.30.Shefrin, Hersh M., and Statman, Meir,"Explaining Investor Preference for Cash Dividends ,"Journa1 of Financia1 Economics 13 (1984), pp.253-82.31.Shleifer, Andrei, and Vishny, Robert W., "Large Share-holders and Corporate Control," Journal of Political Economy, vol.94, No.3 (1986), pp.461-88.32.Stiglitz, Joseph E., "Taxation, Corporate Financial Policy, and the Cost of Capital,"Journal of Public Economic 2 (1973), pp.1-34.33. Varian, Hal R., Microeconomic Ana1ysis, 臺北:雙葉書廊有限公司, 1985, ch.3. zh_TW
