세무자료를 사용한 유효세율 대체측정치의 평가

참고문헌 (Reference)

1 김정교, "현금흐름 개념과 재무비율 유형" 125-155, 1994

2 이창우, "조세부담측정치로서의 유효법인세율에 대한 비판적 검토" 851-874, 1997

3 노현섭, "상장제조기업의 유효세율의 측정에 관한 연구" 101-126, 1997

4 노현섭, "대체적인 유효세율 측정치간의 공통성분석" 45-80, 2001

5 Fullerton, D., "Which Effective Tax Rate?" 23-41, 1984

6 Wilkie, P., "The Relationship Between Firm Size and Effective Tax Rate: A Reconciliation of Zimmerman[1983] and Porcano[1986]" 76-91, 1990

7 Wang, S., "The Relation between Firm Size and Effective Tax Rates: A Test of Firm's Political Success" 158-169, 1991

8 Shevlin, T., "The Corporate Tax Comeback in 1987: Some Further Evidence" 58-79, 1992

9 Zimmerman, J., "Taxes and Firm Size" 119-149, 1983

10 Scholes. M., "Taxes and Business Strategy: A Planning Approach, 2nd ed." Prentice-Hall, Inc 2002

11 Graham, J., "Proxies for the Corporate Marginal Tax Rate" 187-221, 1996

12 Omer, T., "Measurement of Effective Corporate Tax Rates Using Financial Statement Information" 77-92, 1991

13 Wilkie, P., "Measurement Explicit Tax (Dis)Advantage for Corporate Taxpayers: An Alternative to Average Effective Tax Rates" 46-71, 1993

14 Shevlin, T., "Estimating Corporate Marginal Tax Rates with Asymmetric Tax Treatment of Gains and Losses" 51-67, 1990

15 Shackelford, D., "Empirical Tax Research in Accounting" 321-387, 2001

16 Spooner, G., "Effective Tax Rates from Financial Statements" 293-306, 1986

17 Porcano, T., "Corporate Tax Rates : Progressive, Proportional, or Regressive" 17-31, 1986

18 Callihan, D., "Corporate Effective Tax Rates: A Synthesis of the Literature" 1-43, 1994

19 Wilkie, P., "Corporate Average Effective Tax Rates and Inferences about Relative Tax Preferences" 75-88, 1988