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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 高偉娟,林世銘 | |
| dc.contributor.author | Chin-Yu Liu | en |
| dc.contributor.author | 劉謹瑜 | zh_TW |
| dc.date.accessioned | 2021-06-08T02:39:46Z | - |
| dc.date.copyright | 2018-07-02 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-06-12 | |
| dc.identifier.citation | Albring, S. M., Mills, L. F., & Newberry, K. J. (2011). Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations? Journal of the American Taxation Association, 33(2), 1-27.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20080 | - |
| dc.description.abstract | 本研究旨在討論FATCA實施對於避稅行為的影響。過去文獻大多聚焦避稅證據，較少研究聯邦避稅法案之成效。本研究以美國2011年至2017年之公司作為樣本，用差異分析來探討2014年FATCA法案施行後避稅活動是否減少。其中，本研究使用多個租稅規避的代理變數，包含裁量性永久財稅差(DTAX)和長期有效稅率(long-run ETR)。研究結果均顯示，擁有租稅天堂子公司之美國跨國企業相較其他企業更會受到FATCA施行後資訊揭露之影響而減少避稅活動。另外，本研究發現除稅務規避會受到FATCA影響外，跨國公司之永久性海外再投資帳戶及利潤移轉情形亦會受到FATCA法案施行後資訊揭露之影響而減少。 | zh_TW |
| dc.description.abstract | My research focuses on corporate tax avoidance activities after the enactment of FATCA. Prior studies mainly casted lights on finding evidence of tax avoidance and less focused on the effectiveness of federal regulations. Using the sample of U.S. corporations between 2011 and 2017, I examine whether FATCA affects corporate tax avoidance when a corporation has its subsidiaries in a tax haven. My research uses multiple tax avoidance proxies, including discretionary permanent book-tax differences (DTAX) and effective tax rates. The empirical results show that the enactment of FATCA triggers U.S. multinational corporations with tax-haven subsidiaries to reduce tax avoidance activities. My study also finds that permanent reinvested earnings and income shifting behavior will be affected by FATCA. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T02:39:46Z (GMT). No. of bitstreams: 1 ntu-107-R05722018-1.pdf: 1548354 bytes, checksum: d876c8af4606ef354ef2471d7c8ac59b (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 致謝 i
中文摘要 ii ABSTRACT iii Contents iv List of Tables vi List of Figures vi 1. Introduction 7 2. Review of Literature and Development of Hypothesis 13 2.1. Background 13 2.2. Tax Avoidance and Anti-Avoidance Policy 17 2.3. Hypothesis Development 20 3. Sample and Research Method 23 3.1. Sample Selection 23 3.2. Methodology 24 3.2.1. The Independent and Dependent Variables 27 3.2.2. Company-Specific Data 30 3.2.3. Tax Haven Data 32 4. Empirical Results 33 4.1. Descriptive Statistics 33 4.2. Test of Hypothesis One 35 4.3. Robustness Test 43 4.3.1. Robustness Test One: Short-Run Tax Avoidance 43 4.3.2. Robustness Test Two: Placebo Test 45 4.4. Additional Test 48 4.4.1. Additional Test One: FATCA’s Effects on Permanently Reinvested Earnings 48 4.4.2. Additional Test Two: FATCA’s Effects on Income Shifting 52 5. Summary and Conclusion 54 Reference 57 Appendix A 60 | |
| dc.language.iso | en | |
| dc.title | 海外帳戶稅收合規對美國公司租稅規避之影響 | zh_TW |
| dc.title | The Impact of Foreign Account Tax Compliance Act (FATCA) on U.S. Corporate Tax Avoidance | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻,張祐慈 | |
| dc.subject.keyword | 避稅行為,有效稅率,財稅差異,資訊不對稱,租稅天堂,永久性海外再投資,利潤移轉, | zh_TW |
| dc.subject.keyword | tax avoidance,effective tax rate,book-tax difference,information asymmetry,tax haven,permanent reinvested earnings,income shifting, | en |
| dc.relation.page | 61 | |
| dc.identifier.doi | 10.6342/NTU201800927 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2018-06-12 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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