- 期刊
An Empirical Investigation of the Surtax on Undistributed Earnings Before and after Changes in the Tax Basis of Undistributed Earnings
參考文獻
宋秀玲(2003)。未分配盈餘加徵10%營利事業所得稅之檢討。主計月刊。570，21-29。
汪瑞芝、陳明進(2007)。兩稅合一前後上市公司融資決策之實證研究。交大管理學報。27(1)，221-246。
林世銘、陳明進、葛克昌、朱澤民()。,未出版。
財政部(1998)。兩稅合一方案介紹。臺北:財政部。
張清讚(2005)。論未分配盈餘加徵之存廢。稅務旬刊。1941，7-10。
延伸閱讀
- 張秀瑜（2002）。Additional 10% Surtax on Undistributed Retained Earnings: Managerial and Market Responses〔碩士論文，中原大學〕。華藝線上圖書館。https://doi.org/10.6840/cycu200200313
- 徐佳莉（2006）。The Effect of Earnings and Revenues on the Trading Behavior of Institutional Investors around Quarterly Earnings Announcement〔碩士論文，淡江大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0002-2706200623515900
- 李錦樹（2006）。An Empirical Study of the Impacts on Rounding Up Adjustment of Accounting Earnings Number Caused by the Issuance of Convertible Bond〔碩士論文，國立中央大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0031-0207200917335048
- 蔡欣伶（2008）。A STUDY OF THE IMPACT OF INCOME TAX INTEGRATION ON BUSINESS RETAINED EARNINGS〔碩士論文，國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-2508200814244700
- 劉曉萍（2022）。The Impact of Undistributed Earnings Tax Reduction on Corporate Capital Expenditure〔碩士論文，國立臺中科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0061-0605202211151400