我國上市（櫃）公司有效稅率之實證研究－證券及土地交易免稅所得規定與集團企業因素之影響
碩士 === 國立政治大學 === 會計學系 === 87 === This study investigates the determinants of corporate effective tax rates (ETRs) in Taiwan, including firm size, R&D expenses, net fixed assets, and leverage. The data used in this study are from 1986-1997. Samples are available from the public traded companie...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1999
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| Online Access: | http://ndltd.ncl.edu.tw/handle/46614773373872926851 |