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企业所得税对银行负债率与风险的影响研究评析 被引量:6

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摘要 本文介绍了近年来国外税收理论界关于企业所得税对银行负债率与风险影响研究的最新进展,对主流观点进行了简单归纳和评析,较全面地把握了理论界前沿研究成果的发展脉络,同时提出了政策启示方面的一些建议,为日后相关的税收理论研究提供了一个可借鉴的思路。
作者 冷毅 冷报德
出处 《税务研究》 CSSCI 北大核心 2014年第1期92-94,共3页
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参考文献10

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同被引文献66

  • 1龚光明,邵曙阳.影响我国商业银行资本结构因素的实证分析[J].武汉金融,2005(7):53-54. 被引量:9
  • 2宋光辉,郭文伟.我国商业银行盈利性、增长性和充足性分析[J].特区经济,2007(2):75-77. 被引量:2
  • 3娄权.上市公司税负及其影响因素分析——来自沪深股市的经验证据[J].财会通讯(学术版),2007(3):6-8. 被引量:9
  • 4Modigliani, Franco, and Merton H. Miller. " Corporate in- come taxes and the cost of capital: a correction. " The A- merican Economic Review ( 1963 ) :433 - 443.
  • 5Miller, M. H. , 1 9 7 7 , " Debt and Taxes , " Journal ofFinance ,32,261 - 275.
  • 6Maekie, M. J. , 1990, Do Taxes Affect Corporate Financing Decision Journal of Finance ,45.
  • 7Dammon, Robert M. , and Lemma W. Senbet. "The effect of taxes and depreciation on corporate investment and financial leverage. " The journal of finance 43.2 ( 1988 ) : 357 - 373.
  • 8Graham, John R., Michael L. Lemmon, and James S. Sehallheim. " Debt, leases, taxes, and the endogeneity of corporate tax status. " The Journal of Finance 53.1 ( 1998 ) : 131 - 162.
  • 9Slemrod, Joel, and John D. Wilson. "Tax competition with parasitic tax havens. " Journal of Public Economics 93.11 (2009) :1261 - 1270.
  • 10Hemmelgarn ,T. , and Nieod_Me, G. ,2010, The 2008Financial Crisis and Tax Policy, European Commission Directorate - General for Tax and Customs Union Working Paper.

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