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題名 租稅歸宿與租稅規避之關聯
The relationship between Tax incidence and Tax avoidance
作者 莊宜峻
Chuang, Yi-Chun
貢獻者 何怡澄<br>郭振雄
莊宜峻
Chuang, Yi-Chun
關鍵詞 租稅歸宿
租稅規避
租稅負擔
勞動供給彈性
資本勞動產出比
租稅扣除程度
Tax incidence
Tax avoidance
Tax burden
Elasticity of labor supply
The productivity of capital relative to labor
Tax deductibility
日期 2021
上傳時間 4-Aug-2021 16:03:59 (UTC+8)
摘要 本文參考Dyreng et al. (2019)研究租稅歸宿與租稅規避之間的關聯，利用台灣上市櫃公司資料為樣本進行實證分析。本文以員工學歷比例作為勞動供給彈性替代變數，用以衡量租稅歸宿，並且利用現金有效稅率衡量避稅程度。實證結果顯示，租稅歸宿與租稅規避之間呈現正相關，並且當資本勞動產出比愈高，或資本成本扣除程度的受限愈大，會加強租稅歸宿影響租稅規避之力道，支持Dyreng et al. (2019)的實證結果。
本文於穩定性測試中，利用帳面有效稅率做為不同的避稅指標進行測試，其結果亦保持穩健。本文透過台灣2010年賦稅改革事件，採DID方法來處理內生性問題，也獲得一致結果。本文亦建構勞動能力指標來衡量勞動供給彈性，結果顯示租稅歸宿與租稅規避呈正相關。最後本文由商品市場切入探討租稅歸宿與租稅規避之關係，結果亦支持本文之假設，並且與Dyreng et al. (2019)之結果一致，顯示當公司承擔越多租稅時，會進行更多的租稅規避。
I follow Dyreng et al. (2019) to examine the relationship between tax incidence and tax avoidance by using the data of Taiwan corporations, and use Ordinary Least Squares to estimate it. I measure the elasticity of labor supply by using the percentage of labor’s education to explain tax incidence, and use CASH ETR to proxy tax avoidance. The results show the positive relation between tax incidence and tax avoidance. When the productivity of capital to labor is high and the deductibility of capital is more limited, the effect of tax incidence on tax avoidance will be stronger, consistent with Dyreng et al. (2019).
In the robustness test, I also test this notion in an alternative way by using GAAP ETR, the results also robust. I use Taiwan Tax Reform in 2010 to examine the problem of endogenous, the results alleviate the concern about it. I construct labor skill index to proxy the elasticity of labor supply, the results also show the positive relation between tax incidence and tax avoidance. Finally, I extend the implications of tax incidence and tax avoidance to the product market, the results still support the hypothesis that when more of the tax incidence falls on the firm, the firm avoid more tax, consistent with Dyreng et al. (2019).
參考文獻 Aichian, A. A. and R. A. Kessel (1962). Competition, monopoly, and the pursuit of pecuniary gain. In Aspects of Labor Economics, 157–183, Princeton University Press.
Arulampalam, Wiji, M. P. Devereux, and G. Maffini (2012). The direct incidence of corporate INCOME tax on wages. European Economic Review, 56, 1038–1054.
Baker, S. R., S. T. Sun, and C. Yannelis (2020). Corporate Taxes and Retail Prices. National Bureau of Economic Research Working Paper no. 27058.
Bloom, N., R. Griffith, and J. van Reenen (2002). Do R&D tax credits work? Evidence from a panel of countries 1979–1997. Journal of Public Economics 85 (1): 1–31.
Bound, John and H. J. Holzer (2000). Demand Shifts, Population Adjustments, and Labor Market Outcomes during the 1980s. Journal of Labor Economics, 18(1): 20-54.
Bozanic, Z., J. L. Hoopes, J. R. Thornock, and B. M. Williams (2017). IRS attention. Journal of Accounting Research 55 (1): 79–114.
Brühne, A., & Jacob, M. (2020). Corporate tax avoidance and the real effects of taxation: A review. TRR 266 Accounting for Transparency Working Paper Series No. 34.
Clausing, Kimberley (2012). In search of corporate tax incidence. Tax Law Review, 65, 433–472.
Clausing, Kimberley (2013). Who pays the corporate tax in a global economy? National Tax Journal, 66, 151–184.
Cook, K. A., Moser, W. J.,and Omer, T. C. (2017). Tax avoidance and ex ante cost of capital. Journal of Business Finance & Accounting, 44(7-8), 1109-1136.
Cummins, J. G., K. A. Hassett, and G. R. Hubbard (1996). Tax reforms and investment: A cross-country comparison. Journal of Public Economics 62 (1-2): 237–273.
DeAngelo, H. and R. W. Masulis (1980). Leverage and dividend irrelevancy under corporate and personal taxation. The Journal of Finance 35 (2): 453–464.
De Simone, L., L. F. Mills, and B. Stomberg (2019). Using IRS data to identify income shifting to foreign affiliates. Review of Accounting Studies 24 (2): 694–730.
Desai, M. A. (2005). The degradation of reported corporate profits. Journal of Economic Perspectives 19 (4): 171–192.
Desai, M. A. and D. Dharmapala (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79 (1): 145–179.
Desai, M. A., F. C. Foley, and J. R. Hines (2004). A multinational perspective on capital structure choice and internal capital markets. The Journal of Finance 59 (6): 2451–2487.
Desai, M. A. and D. Dharmapala (2009). Corporate tax avoidance and firm value. Review of Economics and Statistics 91 (3): 537–546.
Diamond, Peter A., and J. A. Mirrlees (1971). Optimal Taxation and Public Production I: Production Efficiency. American Economic Review, 61, 8–27.
Djankov, S., T. Ganser, C. McLiesh, R. Ramalho, and A. Shleifer (2010). The effect of corporate taxes on investment and entrepreneurship. American Economic Journal: Macroeconomics 2 (3): 31–64.
Dyreng, S., M. Hanlon, and E. L. Maydew (2008). Long-run corporate tax avoidance. Accounting Review, 83, 61–82.
Dyreng, S., M. Hanlon, and E. L. Maydew (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85, 1163–1189.
Dyreng, S., M. Jacob, X. Jiang, and M. A. Müller (2019b). Tax incidence and tax avoidance. SSRN Working Paper.
Fane, G (1984). The incidence of a tax on pure rent: The old reason for the old answer. Journal of Political Economy, 92, pp. 329-333.
Feldstein, M. (1974): Incidence of a capital income tax in a growing economy with variable savings rates. Review of Economic Studies, 41, 505–513.
Feldstein, M., L. Dicks-Mireaux, and J. M. Poterba (1983). The effective tax rate and the pretax rate of return. Journal of Public Economics 21 (2): 129–158.
Fuest, Clemens, A. Peichl, and S. Siegloch (2018). Do higher corporate taxes reduce wages? American Economic Review, 108, 393–418.
Giroud, Xavier and J. Rauh (2017). State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data, Working Paper.
Graham, J. R., M. Hanlon, T. J. Shevlin, and N. Shroff (2014). Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review 89 (3): 991–1023.
Graham, J. R., M. L. Lemmon, and J. S. Schallheim (1998). Debt, leases, taxes, and the endogeneity of corporate tax status. The Journal of Finance 53 (1): 131–162.
Graham, J. R. and A. L. Tucker (2006). Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3): 563–594.
Gravelle, J. G. and K. A. Smetters (2006). Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax? Advances in Economic Analysis and Policy, 6:1, pp. Article 3.
Hall, B. H. and J. van Reenen. 2000. How effective are fiscal incentives for R&D? A review of the evidence. Research policy 29 (4-5): 449–469.
Hall, R. E. and D. W. Jorgenson (1967). Tax policy and investment behavior. American Economic Review 57 (3): 391–414.
Hanlon, M., and Heitzman, S. (2010). A review of tax research. Journal of accounting and economics, 50(2-3), 127-178.
Hanlon, M. and J. Slemrod (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.
Harberger, A. C. (1962). The Incidence of the Corporate income Tax. Journal of Political Economy, 70:3, pp. 215-40.
Haufler, A. and G. Schjelderup (2000). Corporate Tax Systems and Cross Country Profit Shifting. Oxford Economic Papers 52(2):306-25.
Heider, F. and A. Ljungqvist (2015). As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes. Journal of Financial Economics 118 (3): 684–712.
Hoberg, G., and G. Phillips (2016). Text-Based Network Industries and Endogenous Product Differentiation. Journal of Political Economy, 124, 1423–1465.
Huizinga, H., L. Laeven, and G. Nicodeme (2008). Capital structure and international debt shifting. Journal of Financial Economics 88 (1): 80–118.
Jacob, M., M. A. Müller, and T. Wulff (2020). Do consumers pay the corporate tax? SSRN Working Paper.
Kim, J. -B., Y. Li, and L. Zhang (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics 100 (3): 639–662.
Klassen, K. J. and S. K. Laplante (2012). The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research 29 (3): 928–955.
Lambert, R., C. Leuz, and R. E. Verrecchia (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research 45 (2): 385–420.
Ljungqvist, A., and M. Smolyansky (2016): To cut or not to cut? On the impact of corporate taxes on employment and income. SSRN Working Paper.
Mutti, J., and H. Grubert (1985). The taxation of capital income in an open economy: The importance of resident–nonresident tax treatment. Journal of Public Economics, 27, 291–309.
Nguyen, J. H. (2020) How Do Labor Adjustment Costs Affect Corporate Tax Planning? Evidence from Labor Skills. SSRN Working Paper.
Scholes, M. S. and M. A. Wolfson (1992). Taxes and Business Strategy: A Global Planning Approach. Upper Saddle River, NJ: Pearson Prentice Hall.
Siegfried, J. J. (1972). The relationship between economic structure and the effect of political influence: empirical evidence from the Federal Corporation income Tax Program. Dissertation, University of Wisconsin.
Slemrod, J. B. (2004). The Economics of Corporate Tax Selfishness. National Tax Journal, 57, 877–899.
Summers, L. H. (1981). Capital taxation and accumulation in a life cycle growth model. American Economic Review 71 (4): 533–544.
Topel, R. H. (1986). Local Labor Markets. Journal of Political Economy, 94(3): S111-S143.
Wang, T. (2019). Product market competition and efficiency of corporate tax management. Asian Review of Accounting, 27(2), 247-272.
Wong, J. (1988). Political costs and an intraperiod accounting choice for export tax credits. Journal of Accounting and Economics 10 (1): 37–51.
描述 碩士
國立政治大學
財政學系
108255014
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108255014
資料類型 thesis
dc.contributor.advisor 何怡澄<br>郭振雄zh_TW
dc.contributor.author (Authors) 莊宜峻zh_TW
dc.contributor.author (Authors) Chuang, Yi-Chunen_US
dc.creator (作者) 莊宜峻zh_TW
dc.creator (作者) Chuang, Yi-Chunen_US
dc.date (日期) 2021en_US
dc.date.accessioned 4-Aug-2021 16:03:59 (UTC+8)-
dc.date.available 4-Aug-2021 16:03:59 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2021 16:03:59 (UTC+8)-
dc.identifier (Other Identifiers) G0108255014en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136583-
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 (描述) 108255014zh_TW
dc.description.abstract (摘要) 本文參考Dyreng et al. (2019)研究租稅歸宿與租稅規避之間的關聯，利用台灣上市櫃公司資料為樣本進行實證分析。本文以員工學歷比例作為勞動供給彈性替代變數，用以衡量租稅歸宿，並且利用現金有效稅率衡量避稅程度。實證結果顯示，租稅歸宿與租稅規避之間呈現正相關，並且當資本勞動產出比愈高，或資本成本扣除程度的受限愈大，會加強租稅歸宿影響租稅規避之力道，支持Dyreng et al. (2019)的實證結果。
本文於穩定性測試中，利用帳面有效稅率做為不同的避稅指標進行測試，其結果亦保持穩健。本文透過台灣2010年賦稅改革事件，採DID方法來處理內生性問題，也獲得一致結果。本文亦建構勞動能力指標來衡量勞動供給彈性，結果顯示租稅歸宿與租稅規避呈正相關。最後本文由商品市場切入探討租稅歸宿與租稅規避之關係，結果亦支持本文之假設，並且與Dyreng et al. (2019)之結果一致，顯示當公司承擔越多租稅時，會進行更多的租稅規避。		zh_TW
dc.description.abstract (摘要) I follow Dyreng et al. (2019) to examine the relationship between tax incidence and tax avoidance by using the data of Taiwan corporations, and use Ordinary Least Squares to estimate it. I measure the elasticity of labor supply by using the percentage of labor’s education to explain tax incidence, and use CASH ETR to proxy tax avoidance. The results show the positive relation between tax incidence and tax avoidance. When the productivity of capital to labor is high and the deductibility of capital is more limited, the effect of tax incidence on tax avoidance will be stronger, consistent with Dyreng et al. (2019).
In the robustness test, I also test this notion in an alternative way by using GAAP ETR, the results also robust. I use Taiwan Tax Reform in 2010 to examine the problem of endogenous, the results alleviate the concern about it. I construct labor skill index to proxy the elasticity of labor supply, the results also show the positive relation between tax incidence and tax avoidance. Finally, I extend the implications of tax incidence and tax avoidance to the product market, the results still support the hypothesis that when more of the tax incidence falls on the firm, the firm avoid more tax, consistent with Dyreng et al. (2019).		en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究動機與內容 1
第二節 研究流程 2
第貳章 文獻回顧 4
第一節 租稅歸宿相關文獻 5
第二節 租稅規避相關文獻 6
第三節 租稅歸宿與租稅規避之意涵 8
第四節 理論架構及假說建立 16
第參章 實證設計與資料處理 19
第一節 資料篩選 19
第二節 變數定義 20
第三節 實證模型 28
第肆章 實證結果 29
第一節 敘述統計 29
第二節 實證結果 34
第三節 穩定性測試及額外測試 43
第伍章 結論及研究限制 69
第一節 研究結論 69
第二節 研究限制 70
參考文獻 72
附錄 77		zh_TW
dc.format.extent 3340743 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108255014en_US
dc.subject (關鍵詞) 租稅歸宿zh_TW
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 租稅負擔zh_TW
dc.subject (關鍵詞) 勞動供給彈性zh_TW
dc.subject (關鍵詞) 資本勞動產出比zh_TW
dc.subject (關鍵詞) 租稅扣除程度zh_TW
dc.subject (關鍵詞) Tax incidenceen_US
dc.subject (關鍵詞) Tax avoidanceen_US
dc.subject (關鍵詞) Tax burdenen_US
dc.subject (關鍵詞) Elasticity of labor supplyen_US
dc.subject (關鍵詞) The productivity of capital relative to laboren_US
dc.subject (關鍵詞) Tax deductibilityen_US
dc.title (題名) 租稅歸宿與租稅規避之關聯zh_TW
dc.title (題名) The relationship between Tax incidence and Tax avoidanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Aichian, A. A. and R. A. Kessel (1962). Competition, monopoly, and the pursuit of pecuniary gain. In Aspects of Labor Economics, 157–183, Princeton University Press.
Arulampalam, Wiji, M. P. Devereux, and G. Maffini (2012). The direct incidence of corporate INCOME tax on wages. European Economic Review, 56, 1038–1054.
Baker, S. R., S. T. Sun, and C. Yannelis (2020). Corporate Taxes and Retail Prices. National Bureau of Economic Research Working Paper no. 27058.
Bloom, N., R. Griffith, and J. van Reenen (2002). Do R&D tax credits work? Evidence from a panel of countries 1979–1997. Journal of Public Economics 85 (1): 1–31.
Bound, John and H. J. Holzer (2000). Demand Shifts, Population Adjustments, and Labor Market Outcomes during the 1980s. Journal of Labor Economics, 18(1): 20-54.
Bozanic, Z., J. L. Hoopes, J. R. Thornock, and B. M. Williams (2017). IRS attention. Journal of Accounting Research 55 (1): 79–114.
Brühne, A., & Jacob, M. (2020). Corporate tax avoidance and the real effects of taxation: A review. TRR 266 Accounting for Transparency Working Paper Series No. 34.
Clausing, Kimberley (2012). In search of corporate tax incidence. Tax Law Review, 65, 433–472.
Clausing, Kimberley (2013). Who pays the corporate tax in a global economy? National Tax Journal, 66, 151–184.
Cook, K. A., Moser, W. J.,and Omer, T. C. (2017). Tax avoidance and ex ante cost of capital. Journal of Business Finance & Accounting, 44(7-8), 1109-1136.
Cummins, J. G., K. A. Hassett, and G. R. Hubbard (1996). Tax reforms and investment: A cross-country comparison. Journal of Public Economics 62 (1-2): 237–273.
DeAngelo, H. and R. W. Masulis (1980). Leverage and dividend irrelevancy under corporate and personal taxation. The Journal of Finance 35 (2): 453–464.
De Simone, L., L. F. Mills, and B. Stomberg (2019). Using IRS data to identify income shifting to foreign affiliates. Review of Accounting Studies 24 (2): 694–730.
Desai, M. A. (2005). The degradation of reported corporate profits. Journal of Economic Perspectives 19 (4): 171–192.
Desai, M. A. and D. Dharmapala (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79 (1): 145–179.
Desai, M. A., F. C. Foley, and J. R. Hines (2004). A multinational perspective on capital structure choice and internal capital markets. The Journal of Finance 59 (6): 2451–2487.
Desai, M. A. and D. Dharmapala (2009). Corporate tax avoidance and firm value. Review of Economics and Statistics 91 (3): 537–546.
Diamond, Peter A., and J. A. Mirrlees (1971). Optimal Taxation and Public Production I: Production Efficiency. American Economic Review, 61, 8–27.
Djankov, S., T. Ganser, C. McLiesh, R. Ramalho, and A. Shleifer (2010). The effect of corporate taxes on investment and entrepreneurship. American Economic Journal: Macroeconomics 2 (3): 31–64.
Dyreng, S., M. Hanlon, and E. L. Maydew (2008). Long-run corporate tax avoidance. Accounting Review, 83, 61–82.
Dyreng, S., M. Hanlon, and E. L. Maydew (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85, 1163–1189.
Dyreng, S., M. Jacob, X. Jiang, and M. A. Müller (2019b). Tax incidence and tax avoidance. SSRN Working Paper.
Fane, G (1984). The incidence of a tax on pure rent: The old reason for the old answer. Journal of Political Economy, 92, pp. 329-333.
Feldstein, M. (1974): Incidence of a capital income tax in a growing economy with variable savings rates. Review of Economic Studies, 41, 505–513.
Feldstein, M., L. Dicks-Mireaux, and J. M. Poterba (1983). The effective tax rate and the pretax rate of return. Journal of Public Economics 21 (2): 129–158.
Fuest, Clemens, A. Peichl, and S. Siegloch (2018). Do higher corporate taxes reduce wages? American Economic Review, 108, 393–418.
Giroud, Xavier and J. Rauh (2017). State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data, Working Paper.
Graham, J. R., M. Hanlon, T. J. Shevlin, and N. Shroff (2014). Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review 89 (3): 991–1023.
Graham, J. R., M. L. Lemmon, and J. S. Schallheim (1998). Debt, leases, taxes, and the endogeneity of corporate tax status. The Journal of Finance 53 (1): 131–162.
Graham, J. R. and A. L. Tucker (2006). Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3): 563–594.
Gravelle, J. G. and K. A. Smetters (2006). Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax? Advances in Economic Analysis and Policy, 6:1, pp. Article 3.
Hall, B. H. and J. van Reenen. 2000. How effective are fiscal incentives for R&D? A review of the evidence. Research policy 29 (4-5): 449–469.
Hall, R. E. and D. W. Jorgenson (1967). Tax policy and investment behavior. American Economic Review 57 (3): 391–414.
Hanlon, M., and Heitzman, S. (2010). A review of tax research. Journal of accounting and economics, 50(2-3), 127-178.
Hanlon, M. and J. Slemrod (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.
Harberger, A. C. (1962). The Incidence of the Corporate income Tax. Journal of Political Economy, 70:3, pp. 215-40.
Haufler, A. and G. Schjelderup (2000). Corporate Tax Systems and Cross Country Profit Shifting. Oxford Economic Papers 52(2):306-25.
Heider, F. and A. Ljungqvist (2015). As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes. Journal of Financial Economics 118 (3): 684–712.
Hoberg, G., and G. Phillips (2016). Text-Based Network Industries and Endogenous Product Differentiation. Journal of Political Economy, 124, 1423–1465.
Huizinga, H., L. Laeven, and G. Nicodeme (2008). Capital structure and international debt shifting. Journal of Financial Economics 88 (1): 80–118.
Jacob, M., M. A. Müller, and T. Wulff (2020). Do consumers pay the corporate tax? SSRN Working Paper.
Kim, J. -B., Y. Li, and L. Zhang (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics 100 (3): 639–662.
Klassen, K. J. and S. K. Laplante (2012). The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research 29 (3): 928–955.
Lambert, R., C. Leuz, and R. E. Verrecchia (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research 45 (2): 385–420.
Ljungqvist, A., and M. Smolyansky (2016): To cut or not to cut? On the impact of corporate taxes on employment and income. SSRN Working Paper.
Mutti, J., and H. Grubert (1985). The taxation of capital income in an open economy: The importance of resident–nonresident tax treatment. Journal of Public Economics, 27, 291–309.
Nguyen, J. H. (2020) How Do Labor Adjustment Costs Affect Corporate Tax Planning? Evidence from Labor Skills. SSRN Working Paper.
Scholes, M. S. and M. A. Wolfson (1992). Taxes and Business Strategy: A Global Planning Approach. Upper Saddle River, NJ: Pearson Prentice Hall.
Siegfried, J. J. (1972). The relationship between economic structure and the effect of political influence: empirical evidence from the Federal Corporation income Tax Program. Dissertation, University of Wisconsin.
Slemrod, J. B. (2004). The Economics of Corporate Tax Selfishness. National Tax Journal, 57, 877–899.
Summers, L. H. (1981). Capital taxation and accumulation in a life cycle growth model. American Economic Review 71 (4): 533–544.
Topel, R. H. (1986). Local Labor Markets. Journal of Political Economy, 94(3): S111-S143.
Wang, T. (2019). Product market competition and efficiency of corporate tax management. Asian Review of Accounting, 27(2), 247-272.
Wong, J. (1988). Political costs and an intraperiod accounting choice for export tax credits. Journal of Accounting and Economics 10 (1): 37–51.		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU202100858en_US