대규모기업집단의 소득이전과 조세부담

키워드

참고문헌 (39)

1. 고종권, "다국적기업의 이전가격을 이용한 소득이전과 조세최소화", 25, pp.51~77 (2000), 한국회계학회
2. 김병호, "기업의 소유구조와 기업가치 및 수익률에 대한 연구: 임원지분율을 중심으로", Asia-Pacific Journal of Financial Studies, 30, pp.391~434 (2002), 한국증권학회
3. 김원기, "대주주소유지분율차이가 기업가치에 미치는 영향", 16, pp.131~158 (2001), 한국산업경영학회
4. 박승록, "기업집단의 내부거래와 효율성에 대한 연구" (2001), 한국경제연구원
5. 안숙찬, "조세부담과 기업특성", 8, pp.125~152 (1996), 한국세무학회
6. 안홍복, "소유구조와 이익정보의 관련성분석", 27, pp.1~30 (2002), 한국회계학회
7. 조동성, "한국재벌연구" (1990), 매일경제신문사
8. 조성표, "우리나라기업의 정치적비용에 관한 실증연구 명시적조세와 암묵적조세를 중심으로 회계학연구", pp.177~205 (1990), 한국회계학회
9. 정구열, "기업소유구조와 이익의 정보효과", 경영학연구, 31(6), pp.1707~1727 (2002), 한국경영학회
10. 한국개발연구원, "기업집단의 지배구조" (2004), 한국개발연구원
11. Ball, R, "The Effect of International Institutional Factors on Properties of Accounting Earnings", 29, pp.1~52 (2000)
12. Beatty, A, "Intra-group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes", 76, pp.515536~ (2001)
13. Claessens, S, "Expropriation of Minority Shareholders in East Asia" (1999)
14. Claessens, S, "The Separation of Ownership and Control in East Asian Corporations", 58, pp.81~112 (2000)
15. Collins, J, "Cross-jurisdictional Income Shifting and Earnings Valuation", 36, pp.209229~ (1998)
16. Fan. J. P, "Coporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia", 33, pp.401425~ (2002)
17. Gramlich, J. D, "Taxes, Keiretsu Affiliation, and Income Shifting", 37, pp.203228~ (2004)
18. May, "and Transfer Pricing in Multinational Corporate Decision Making The Review of Economics and Statistics" (1991)
19. Grubert, H, "The Effect of Taxes on Investment and Income Shifting to Puerto Rico" (1996)
20. Gupta, S, "Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data", 16, pp.134~ (1997)
21. Harris, "The impact of US tax law revision on multinational corporations’ capital location and income-shifting decisions Journal of Accounting Research" (1993)
22. Harris, "Income Shifting in U Studies in International Taxation University of Chicago Press" (1993)
23. Jacob, J, "Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers", 34, pp.301312~ (1996)
24. La Porta, R, "Investor Protection and Corporate Governance", 58, pp.3~27 (2000)
25. Smith, "The Effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates Journal of Accounting and Public Policy" (1994)
26. Mills, L, "Investments in Tax Planning" (1998)
27. Newberry, K, "Cross-jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings", 39, pp.629648~ (2001)
28. Olhoft, Sonja, "Tax Avoidance Activities of U.S. Multinational Corporations" (1999)
29. Corporate Tax Rates, "Proportoinal or Regressive The Journal of the American Taxation Association", porca (1986)
30. Rego, S. O, "Multinational Income Shifting and the Endogenous Relationship between Firm Profitability and Effective Tax Rates" (1999)
31. Rego, S. O, "Tax Avoidance Activities of US Multinational Corporations", pp.805~833 (2003)
32. Shevlin, "The Corporate Tax Comeback in 1987 The Journal of the American Taxation Association" (1992)
33. Shleifer, A, "A Survey of Corporate Governance", 52, pp.737~783 (1997)
34. Slemrod, J, "A General Model of the Behavioral Response to Taxation", 8(2), pp.119~128 (2001)
35. Stickney, "The Effect of Size Journal of Accounting and Public Policy" (1982)
36. Wilkie, "Corporate Average Effective Tax Rates and Inferences about Relative Tax Preferences The Journal of the American Taxation Association" (1988)
37. Wilkie, "Advantage for Corporate Taxpayers An Alternative to Average Effective Tax Rate Journal of the American Taxation Association" (1993)
38. Yetman, R. J, "Tax-motivated Expense Allocations by Nonprofit Organizations", 76, pp.297311~ (2001)
39. Zimmerman, "Journal of Accounting and Economics" (1983)

관련 논문AI추천