|
一、中文部份 楊立晨、郭振雄、何怡澄、梁志民(2017)。企業避稅與政府持股。財稅研究,46(6),61-95。
二、英文部分 Abdixhiku, L., Krasniqi, B., Pugh, G., and Hashi, I. (2017). Firm-Level Determinants of Tax Evasion in Transition Economies. Economic Systems, 41(3), 354-366. Abdixhiku, L., Pugh, G., and Hashi, I. (2018). Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation. European Journal of Comparative Economics, 15(1), 11-36. Allingham, M. G., and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), 323-338. Alm, J., and Martinez-Vazquez, J. (2003). Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries, in: J. Martinez-Vazquez and J. Alm (eds.), Public Finance in Developing and Transitional Countries. Cheltenham, UK: Edward Elgar: 146-178. Alm, J., Liu, Y., and Zhang, K. (2019). Financial Constraints and Firm Tax Evasion. International Tax and Public Finance, 26(1), 71-102. Alm, J., Martinez-Vazque, J., and Torgler, B. (2006). Russian Attitudes Toward Paying Taxes-Before, During and After the Transition. International Journal of Social Economics, 33(12), 832-857. Alm, J., Martinez-Vazquez, J., and McClellan, C. (2016). Corruption and Firm Tax Evasion. Journal of Economic Behavior and Organization, 124, 146-163. Alon, A., and Hageman, A. M. (2013). The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust. Journal of Business Ethics, 116(3), 479-494. Alstadsæter, A., Johannesen, N., and Zucman, G. (2019). Tax Evasion and Inequality. American Economic Review, 109(6), 2073-2103. Amoh, J. K., and Ali-Nakyea, A. (2019). Does Corruption Cause Tax Evasion? Evidence from An Emerging Economy. Journal of Money Laundering Control, 22(2), 217-232. Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860. Billon, S., and Gillanders, R. (2016). State Ownership and Corruption. International Tax and Public Finance, 23(6), 1074-1092. Bilotkach, V. (2006). A Tax Evasion–Bribery Game: Experimental Evidence from Ukraine. The European Journal of Comparative Economics, 3(1), 31-49. Birdsall, N., and Nellis, J. (2003). Winners and Losers: Assessing the Distributional Impact of Privatization. World development, 31(10), 1617-1633. Bordignon, M. (1993). A Fairness Approach to Income Tax Evasion. Journal of Public Economics, 52(3), 345-362. Bradshaw, M., Liao, G., and Ma, M.S. (2019). Agency Costs and Tax Planning When the Government Is A Major Shareholder. Journal of Accounting and Economics, 67(2-3), 255-277. Carrillo, P., Pomeranz, D., and Singhal, M. (2017). Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. American Economic Journal: Applied Economics, 9(2), 144-64. Chow, T., Ke, B., Yuan, H., and Zhang, Y. (2021). Government Ownership and Corporate Tax Evasion: Evidence from China. Working Paper. University of Hong Kong. Cowell, F. A. (1990). Cheating the Government: The Economics of Evasion. MIT Press Books, 1. Cuff, K., Mongrain, S., and Roberts, J. (2020). The Evasion of Fiscal and Labor Regulations: Firm Behavior and Optimal Tax Policy. Journal of Public Economic Theory, 22(1), 69-97. DeBacker, J., Heim, B. T., and Tran, A. (2015). Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States. Journal of Financial Economics, 117(1), 122-138. Falkinger, J. (1995). Tax Evasion, Consumption of Public Goods and Fairness. Journal of economic psychology, 16(1), 63-72. Feldstein, M. (2008). Effects of Taxes on Economic Behavior. National tax journal, 61(1), 131-139. Franzoni, L. A. (1998). Tax Evasion and Tax Compliance. In B. Bouckaert & G. DeGeest (Eds.), Encyclopedia of law and economics, 4, 52-94. Cheltenham, UK: Elgar. Frey, B. S., and Feld, L. P. (2002). Deterrence and Morale in Taxation: An Empirical Analysis. CESifo Working Paper No. 760, August 2002. Giles, D. E., and Caragata, P. J. (2001). The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. Applied Economics, 33(14), 1857-1867. Gupta, N. (2005). Partial Privatization and Firm Performance. The Journal of Finance, 60(2), 987-1015. Ha, N. T. T., and Quyen, P. G. (2017). The Relationship Between State Ownership and Tax Avoidance Level: Empirical Evidence from Vietnamese Firms. Journal of Asian Business Strategy, 7(1), 1-12. Hanlon, M., and Heitzman, S. (2010). A Review of Tax Research. Journal of accounting and Economics, 50(2-3), 127-178. Hanousek, J., and Palda, F. (2004). Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and Other Transition Countries. Kyklos, 57(2), 237-252. Hibbs, D. A., and Piculescu, V. (2010). Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy. American Journal of Political Science, 54(1), 18-33. Hilling, A., Lundtofte, F., Sandell, N., Sonnerfeldt, A., and Vilhelmsson, A. (2021). Tax Avoidance and State Ownership—the Case of Sweden. Economics Letters, 208, 110063. Li, O. Z., Liu, H., and Ni, C. (2017). Controlling Shareholders‟ Incentive and Corporate Tax Avoidance – A Natural Experiment in China. Journal of Business Finance and Accounting, 44(5-6), 697-727. Mayberry, M. (2012). Tax Avoidance and Investment: Distinguishing the Effects of Capital Rationing and Overinvestment. Doctoral dissertation, Texas A&M University. Nur-tegin, K. D. (2008). Determinants of Business Tax Compliance. The B.E. Journal of Economic Analysis and Policy, 8(1), 1-28. Nygård, O. E., Slemrod, J., and Thoresen, T. O. (2019). Distributional Implications of Joint Tax Evasion. The Economic Journal, 129(620), 1894-1923. Payne, J. E., and Saunoris, J. W. (2020). Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation. Atlantic Economic Journal, 48, 195–206. Rahmawati, N., and Wahyudi, D. (2021). The Effect of Profitability, Leverage, Institutional Ownership and Firm Size on Tax Avoidance: Empirical Study on Manufacturing Companies Listed on IDX for the 2017-2019 Period. NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 8(6), 1822-1837. Salihu, I. A., Obid, S. N. S., and Annuar, H. A. (2014). Government Ownership and Corporate Tax Avoidance: Empirical Evidence from Malaysia. Abstract of Emerging Trends in Scientific Research, 1, 1-20. Shevlin, T. (2001). Corporate Tax Shelters and Book-Tax Differences. Tax L. Rev., 55, 427. Slemrod, J. (2007). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic perspectives, 21(1), 25-48. Tang, T., Mo, P. L. L., and Chan, K. H. (2017). Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts. The Accounting Review, 92(2), 247-270. Weisbach, D. A. (2003). Corporate Tax Avoidance. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 96, pp. 9-15). National Tax Association. Wilde, J. H., and Wilson, R. J. (2018). Perspectives on Corporate Tax Planning: Observations from the Past Decade. The Journal of the American Taxation Association, 40(2), 63-81. Yitzhaki, S. (1974). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3(2), 201-202. Zeng, T. (2011). Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. Accounting Perspectives, 9(4), 271-289. Zhang, H., Li, W., and Jian, M. (2012). How Does State Ownership Affect Tax Avoidance? Evidence from China. Singapore Management University, School of Accountancy, 13-18.
|