An Investigation on the Relationship Between Firm Size and Effective Tax Rates in Taiwan
碩士 === 逢甲大學 === 會計與財稅所 === 92 === U.S. studies have found a positive relation between firm size and effective tax rates indicating that large U.S. firms suffer a “political cost”. Firm size has been used as a proxy for the firm’s political costs and hence managers’ proclivity to choose income reduci...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/56084825613628390587 |