伍大開 (Da-Kai Wu)

Publications

• 減稅的意外代價：2018年股利課稅新制讓企業永續行為降溫？《中山管理評論 》, 本論文未刊登但已被接受 (與林書賢). 

• Climate Risk and Labor Investment Efficiency: Evidence from Taiwan, Review of Financial Economics,  forthcoming (with Shu-Hsien Lin) [NSTC 財金: A-].

• The Effects of the R&D Tax Credit on Innovation: Evidence from Taiwan, Applied Economics, forthcoming (with Feng-Huang Tsai, Fan Su, and Shih-Chang Huang) [NSTC 經濟: B; SSCI].

• 臺灣金融營業稅與經營績效：以銀行與保險業為例 , 《臺灣經濟預測與政策 》, 本論文未刊登但已被接受 (與陳盛通).

• 股利稅與公司投資：以 2018 年股利課稅新制為例, 《經濟論文叢刊》, 54(1),  1-53, 2026 (與涂昱如、何怡澄與郭振雄).

• 財政管理機制之效果分析, 《人文及社會科學集刊 》, 38(1), 91-127, 2026 (與石恩銘、陳國樑與黃勢璋).

• 租稅風險對企業籌資決策之影響，《財務金融學刊》, 33(4), 37-85, 2025 (與郭振雄、高瑜霙、何怡澄與陳靜宜).

• 碳排放與租稅規避之關聯, 《證券市場發展季刊》,  37(2), 137-178, 2025 (與郭振雄、吳靜惠、鍾騏與何怡澄).

• 房屋稅資本化分析 — 以臺北市住家用房屋為例, 《經濟研究》, 61(1), 49-84, 2025 (與石恩銘、張雅雯與陳國樑).

• 租稅風險與租稅規避對公司價值的影響, 《臺大管理論叢》, 34(3), 45-90, 2024 (與郭振雄、柯辰穎與何怡澄).

• 研發投入與經營績效之遞延效果—以台灣半導體產業為例, 《經濟論文》，52(3), 277-318, 2024 (與石恩銘、陳國樑、黃勢璋與羅時萬).

• 遺贈稅率及生前贈與 — 2009 年及 2017 年兩次稅改分析, 《應用經濟論叢 》, 115, 1-46, 2024 (與廖偉如、陳國樑、黃勢璋與羅時萬).

• 當沖降稅對臺股市場流動性、波動性與稅收之影響：DID 分析法, 《臺灣經濟預測與政策 》, 55(1), 89-131, 2024  (與陳國樑、沈盈妤、黃勢璋與羅時萬).

• 稅制與所得分配不均 — 兩稅合一的準實驗,《經濟論文叢刊》, 52(2), 155-195, 2024 (與羅時萬、連昱羽、陳國樑與黃勢璋).

• 當沖制度與租稅規避, 《管理評論》, 43(1), 47-64, 2024 (與江佳欣、郭振雄與賴伯嘉).

• 台灣地價稅資本化探討 — 縣市合併的準實驗,《經濟論文》, 51(4), 383-422, 2023 (與李佳臻、陳國樑、黃勢璋與羅時萬).

• COVID-19 三級警戒與犯罪發生,《臺灣經濟預測與政策 》, 54(1), 37-77, 2023  (與黃勢璋).

• VAT Thresholds and Tax Assessment: Evidence from Taiwan, Applied Economics Letters, 30(10), 1314-1317, 2023 (with Joe Chen and Shi-Chang Huang) [SSCI].

• 代際財富流動性之探討 — 2001 - 2018 遺產稅配對資料分析,《臺灣經濟預測與政策 》, 53(1), 79-115, 2022 (與陳敬達、陳國樑、黃勢璋與羅時萬).

• 財產稅租稅資本化—縣市合併升格的準實驗分析結果 , 《人文及社會科學集刊 》, 35(1), 111-153, 2023 (與陳翊芯、陳國樑與羅時萬).

• 退稅便利性與外籍旅客消費 — 臺北 101 內部資料分析, 《臺灣經濟預測與政策 》, 52(1), 83-117, 2021 (與蔡鳳凰、陳國樑、周德宇與黃勢璋).

• 以遺產稅資料分析我國財富分配不均與財富之組成, 《經濟論文叢刊》, 46(4), 523-567, 2018 (與陳國樑).

Working Paper

• The Impact of Pay Gap on Tax Avoidance (with Pei-Yu Huang and Shu-Hsien Lin)

• How Corporate Investment Affects the Market Valuation of Tax Loss Carryforwards (with  Jenn-Shyong Kuo, Kai-Yun Wang, and Yi-Cheng Ho). [Under Review]

• Abnormal ESG Performance and Tax Avoidance (with Shu-Hsien Lin). [Under Review]

• Digital Government Infrastructure and Fiscal Balances: Evidence from Developing Countries. [Under Review]

• Organizational Capital and Tax Avoidance: The Moderating Role of Artificial Intelligence Investment (with Jenn-Shyong Kuo, Li-Ying Chen, and Yi-Cheng Ho). [Under Review]

• Wealth Transfer Tax, Family Firm, and Corporate Investment: Evidence from Taiwan (with Shu-Hsien Lin). [Under Review]

• Casino Liberalization and Tax Revenue: Evidence from Macao. [Under Review]

• Taxing the Untaxed? The Lasting Effects of India’s 2016 Demonetization on Tax Collection (with Yi-Chun Ko). [Under Review]

• Beyond Borders: The EU ETS Reform and Tax Avoidance of Taiwanese Listed Firms (with Jenn-Shyong Kuo, Yi-Ning Wang, and Yi-Cheng Ho). [Under Review]

• When Sustainability Meets Tax Planning: Nonlinear ESG Effects under a Mandatory Disclosure Regime (with Shu-Hsien Lin).

• Wealth Transfer Tax and Wealth Inequality (with Yi-Ju Hung). [Under Review]

• Day Trading and Firm Value (with Jenn-Shyong Kuo and Yi-Cheng Ho). [Under Review]

Work in Progress

• Capital Gain Tax and Corporate Investment Efficiency: Evidence from Taiwan.

• Intergovernmental Grants and Tax Forecasting Error: Quasi-Experimental Evidence from Special Municipality Reform in Taiwan.

• Hometown Tax and Flypaper Effects

• Fiscal Rule and Education Expenditure.

• Fiscal Rule and Wealth Inequality.

• Fiscal Rule and Tax Policy.

• Board Gender Diversity and Tax Risk (with Shu-Hsien Lin).

• Political Ideology and Tax Revenue Forecasting Errors: A Regression Discontinuity Design Approach (with Yi-Ju Hung).

• Inheritance Tax and Wealth Inequality: Evidence from Austria. 

• 臺灣經濟成長與稅收之長短期關聯 (與陳謹詮).

• 臺灣稅收預測與財政狀況

• 金融營業稅與經營績效：差異中的差異分析