臺灣博碩士論文加值系統

模仿的行為於過去文獻聚焦於同產業居多，對於非同產業之研究仍屬相對少數。本篇研究針對在同一MSA區域內，探討公司與鄰近非同產業公司彼此間是否存在避稅行為的模仿效果，結果顯示該等模仿行為確實存在。此外，結果顯示當MSA內公司數量愈多且彼此距離愈近，則避稅的模仿效果愈加強烈。最後，比較公司稅率和MSA非同產業平均有效稅率予以分類為公司的避稅是否較同MSA區域其他公司激進抑或保守並探究模仿效果係存在於何種情況。發現不論是避稅較為激進還是保守，模仿的行為均存在。上述結果均進一步證實公司與鄰近公司間存在互相仿效避稅的行為。

This study examines whether there are geographic peer effects of tax avoidance using 12,341 observations during the years 2001-2017. In this paper, this study presents evidence that firms imitate the other firms’ behavior of tax avoidance in the same MSA area and the results are not limited to the same industry. Also, the geographic peer effects in tax avoidance is stronger for firms which are surrounded by more firms and more closer each other. Finally, compare the firm’s tax rate to the other geographic peers of average tax rate in the same MSA area to classify whether the firm’s magnitude of tax avoidance is aggressive or conservative, and then we verifying what the geographic peer effects will be in which situation. Overall, the results suggest that the firm will imitate the other firms’ behavior of tax avoidance.

第一章 緒論 1
第二章 文獻回顧與假說建立 2
第一節 文獻回顧 2
第二節 假說建立 9
第三章 研究設計 12
第一節 MSA區域和公司總部之辨認 12
第二節 研究方法 13
第三節 樣本篩選 17
第四章 實證結果 17
第一節 敘述性統計與相關係數 17
第二節 避稅模仿行為之實證結果 26
第三節 密度對避稅行為之調節效果 28
第四節 避稅模仿行為之實證結果：激進/保守之比較 31
第五章 結論與建議 33
參考文獻 35

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