Page 113 - 201901
P. 113
北京工商大学学报(社会科学版)摇 摇 摇 摇 2019 年摇 第 1 期
[11]DIAMOND J W, ZODROW G R. Fundamental tax re鄄 incentives blunted by changes in prices of capital goods[J].
form: issues, choices, and implications[M]. Cambridge:The MIT International Finance,1998,1(1):103 - 125.
Press,2008. [26]HOUSE C L, SHAPIRO M D. Temporary investment
[12]CHIRINKO R S,SCHALLER H. A revealed pref鄄 tax incentives: theory with evidence from bonus depreciation
erence approach to understanding corporate governance prob鄄 [J]. American Economic Review,2008,98(3):737 -768.
lems: evidence from Canada[ J]. Journal of Financial Eco鄄 [27]行伟波. 税收激励、资本价格与投资行为———基
nomics,2004,74(1):181 - 206. 于中国省级面板数据的实证分析[ J]. 世界经济文汇,
[13]AUERBACH A J,HINES J R. Investment tax in鄄 2012(4):105 - 120.
centives and frequent tax reforms [ J]. American Economic [28]AUERBACH A J,HASSETT K A. Tax policy and
Review,1988,78(2):211 - 216. business fixed investment in the United States[J]. Journal of
[14]DIXIT A K,PINDYCK R S. Investment under uncer鄄 Public Economics,1992,47(2):141 - 70.
tainty[M]. Princeton NJ: Princeton University Press,1994. [29]CUMMINS J G,HASSETT K A,HUBBARD R G. Tax
[15]HASSETT K A,METCALF G E. Investment with un鄄 reforms and investment: a cross鄄country comparison[J]. Journal
certain tax policy: does random tax policy discourage investment of Public Economics,1996,62(1 -2):237 -273.
[J]. The Economic Journal,1999,109(4):372 -393. [30] WALLIS G. Tax incentives and investment in the
[16]ALTUG S,DEMERS F S,DEMERS M. The invest鄄 UK[J]. Oxford Economic Papers,2016,68(2):465 - 483.
ment tax credit and irreversible investment [ J]. Journal of [31]李成,王哲林. 税收政策变动影响我国国有企业固
Macroeconomics,2009,31(4):509 - 522. 定资产投资的实证研究[J]. 税务研究,2010(6):28 -32.
[17]ZHANG L,CHEN Y Y,HE Z Y. The effect of in鄄 [32]刘慧凤,曹睿. 企业所得税制度改革对投资的
vestment tax incentives: evidence from China蒺s value鄄added 激励效果———基于上市公司数据的实证检验[J]. 税务与
tax reform[J]. International Tax and Public Finance,2013, 经济,2011(3):88 - 95.
25(4):913 - 945. [33]毛德凤,彭飞,刘华. 税收激励对企业投资增长与投
[18] LIGIA M A,MAHECHA J A,ENRIQU R J. The 资结构偏向的影响[J]. 经济学动态,2016(7):75 -87.
effect of corporate taxes on investment: evidence from the Co鄄 [34]SCOTT K,JEROLD L Z. Depreciation鄄policy chan鄄
lombian firms [ Z]. Borradores de Economia Working Paper ges: tax, earnings management, and investment opportunity
NO. 47865,2017. incentives [J]. Journal of Accounting and Economics,1999,
[19]毛捷,赵静,黄春元. 增值税全面转型对投资和 28(3): 359 - 389.
就业的影响———来自 2008—2009 年全国税收调查的经验 [35] JACKSON S B,LIU X,CECCHINI M. Economic
证据[J]. 财贸经济,2014(6):14 - 24. consequences of firms蒺 depreciation method choice: evidence
[20]曹越,陈文瑞. 固定资产加速折旧的政策效应: from capital investments[J]. Journal of Accounting and Eco鄄
来自财税[2014]75 号的经验证据[J]. 中央财经大学学 nomics,2009,48(1):54 - 68.
报,2017(11):58 - 74. [36]聂辉华,方明月,李涛. 增值税转型对企业行为
[21] 陈 煜, 方 军 雄. 政 策 性 优 惠: 馅 饼 还 是 陷 和绩效的影响———以东北地区为例[J]. 管理世界,2009
阱? ———基于固定资产加速折旧税收政策的检验[J]. 证 (5):17 - 35.
券市场导报,2018(6):32 - 41. [37]许伟,陈斌开. 税收激励和企业投资———基于
[22]AUERBACH A J. The dynamic effects of tax law 2004 ~ 2009 年增值税转型的自然实验[ J]. 管理世界,
asymmetries[J]. The Review of Economic Studies,1986,53 2016(5):9 - 17.
(2):205 - 225. [38] CAI J,HARRISON AE. The value鄄added tax re鄄
[23] DEVEREUX M P, KEEN M, SCHIANTARELLI form puzzle [Z]. NBER Working Paper No. 17532,2015
F. Corporation tax asymmetries and investment:evidence from [39]刘怡,侯思捷,耿纯. 增值税还是企业所得税促
U. K. panel data[J]. Journal of Public Economics,1994,53 进了固定资产投资———基于东北三省税收政策的研究
(3):395 - 418. [J]. 财贸经济,2017(6):4 - 16.
[24]GOOLSBEE A. Investment tax incentives, prices, [40]万华林,朱凯,陈信元. 税制改革与公司投资价
and the supply of capital goods[J]. Quarterly Journal of Eco鄄 值相关性[J]. 经济研究,2012(3):65 - 75.
nomics,1998,113(1):121 - 148. [41]李成,张玉霞. 中国“营改增冶改革的政策效应:基
[25]HASSETT K A, HUBBARD R G. Are investment 于双重差分模型的检验[J]. 财政研究,2015(2):44 -49.
· 1 1 0 ·