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我國銀行業盈餘管理行為的稅負成本林秀慧, Lin ,Hsiu-Hui Unknown Date (has links)
本文探討我國銀行業執行盈餘管理的動機、工具及經濟後果。其中本研究以增額稅負的角度去探討銀行從事盈餘管理的經濟後果,本文就經濟後果的部分主要是以稅負的角度出發,是否銀行會因為盈餘管理而產生稅負成本為主要探討方向。
就資本市場動機部分,本文發現上市櫃銀行確實較公開發行銀行偏好小額正盈餘變動,也就是上市櫃公司由於資本市場的壓力而有盈餘管理的行為存在。接著本文設計兩個銀行業盈餘管理工具之估計式:將壞帳提列及出售票券損益之非權衡性因素,各自建立一迴歸模型,做為本研究捕捉銀行業盈餘管理的工具與金額,本文結果未能發現我國上市櫃銀行在從事盈餘管理行為時,有所謂增額稅負效果的證據。 / This study investigates the motivation, tools and economic consequences of earnings management of bankings. In particular, the main issue of this study is to investigate whether incremental tax is the economic consequences of bankings conducting earnings management.
My results show that the listed bankings that issue the stocks in securities exchange markets have stronger earnings management. In other words, listed bankings will conduct earnings management to alleviate the pressure from the capital markets. Furthermore, this study also find two estimated equations of the tools of earnings management of the bankings: (1) discretionary loans provision and (2)discretionary gain and loss on sale of securities. I find no evidence to claim there are tax costs for the bankings engaging in earnings management.
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租稅與經濟成長,地方政府財政與技術效率論文集王肇蘭, Wang ,Chao Lan Unknown Date (has links)
人類慾望無窮而資源有限,所以如何將資源做最有效的使用一直是經濟學所追求的課題。有關效率的規範分析中,巴瑞圖最適(Pareto optimality)為接受度最高的準則。基於巴瑞圖效率的觀點,不論是營利組織或非營利組織其經營之基本理念皆是希望以最少的投入獲得最大的產出,因此衡量投入與產出間之相對表現即為效率的評估。非營利組織及公共部門因為有許多產出、投入不易量化,故其效率不易評定。此一情況一直到DEA(Data Envelopment Analysis;資料包絡分析法)發展才逐漸改善。另外,有關DEA的運用幾乎都集中在個別決策單位的效率衡量,將之應用在衡量總體經濟的表現上非常少見。所以論文第肆章是按傳統方式以DEA衡量我國地方政府的效率並分析造成效率差異的原因,第參章則將DEA的概念應用於經濟成長上,探討使經濟成長達到極大化之租稅負擔及租稅結構。又效率的追求為經濟學的主軸,但中央政府的效率目標與地方政府並不相同,由於目標不同,因此彼此所訂的租稅政策亦不相同。本文第伍章試圖提出一理論模型說明中央政府在面對異質地區的垂直外部性下如何有效率的訂定其租稅政策。 / The human desires are infinite but resources are scarce. Using resources effectively is the topic of the economics. In efficient analyses, the Pareto optimality is the highest criterion to accept. Based on Pareto efficiency, the basic idea is to obtain the most outputs by the least inputs. Therefore the efficiency measurement is to calculate the relative performance of inputs and outputs. The nonprofit organization and the public agencies have many outputs and inputs not easy to be quantified; hence, their efficiency is not easy to evaluate. This phenomenon doesn’t improve until DEA (Data Envelopment Analysis) was developed. However, the application of DEA concentrates nearly on the efficiency measurement of individual policy-making unit; the application is be rarely used in measuring the performance of the macro-economy. Chapter 4 of this dissertation measures and explains the variation in cost efficiency of the local governments in Taiwan area. Chapter 3 deals with the application the DEA to economic growth, estimating a combination of the tax burden(the ratio of tax revenue to GDP)and the tax structure(the ratio of indirect taxes to direct taxes)which would maximize the rate of growth of GDP of Taiwan. Efficiency is the core of economics, but the national government’s efficient goal is not as same as the local government’s. Because their goals are not consistent, thus the tax policies are different. Chapter 5 attempts to propose a theoretical model to explain how a national or federal government decides its tax policy in the vertical externalities happening in heterogeneous states.
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