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24 82 1 alignment RRAthe rate - of - return allowance ACEthe allowance for corporate equity p Dimensions of Tax Design The Mirrlees Review, 2010, Tax By Design The Mirrlees Review, 2011, Oxford University Press. 2 Harberger, A. 1962, The Incidence of the Corporation Income Tax, Journal of Political Economy, 70, Miller, M. 1977, Debt and Taxes, Journal of Finance, 32, Auerbach, A., and King, M. 1983, Taxation, Portfolio Choice and Debt - eqity Ratios : A General Equilibrium Model, Quarterly Journal of Economics, 98, King, M. 1974, Taxation and the Cost of Capital, Review of Economic Studies, 41, Sinn, H. - W. 1991, The Vanishing Harberger Triangle, Journal of Public Economics, 45, Feldstein, M., and Horioka, C. 1980, Domestic Saving and International Capital Flow, Economic Journal, 90, Boadway, R., and Bruce, N. 1984, A General Proposition on the Design of a Neutral Business Tax, Journal of Public Economics, 24, IFS 1991, Equity for Companies : A Corporation Tax for the 1990s, IFS Commentary C026, London : Institute for Fiscal Studies. 10 Bond, S., and Devereux, M.P. 2002, Cash Flow Taxes in a Open Economy, CEPR Discussion Paper Grubert, H., and Nrwlon, T.S. 1995, The International Implication of Consumption Tax Proposals, National Tax Journal, 48, , Taxing Consumption in a Global Economy, Washington DC : American Enterprise Institute. 12 Keen, M. 2001, Preferential Tax Regimes can Make Tax Competition Less Harmful, National Tax Journal, 54, Posner, R. 1986, Economic Analysis of Law, 3 rd ed. Boston : Little, Brown & Co. 14 Freedman, J. 1994, Small Business and the Corporate Form : Burden or Privilege? The Modern Law Review, 57,
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Title ベンチャー企業の研究開発支出の決定要因 日本と台湾の事例を中心に Author(s) 蘇, 顯揚 Citation 經濟論叢 (1996), 158(1): 54-76 Issue Date 1996-07 URL https://doi.org/10.14989/45083 Right Type Departmental Bulletin Paper Textversion publisher
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