Personal Information
Su-Ming Lin
Ph.D. Ph.D., Arizona State University (Accounting)
Master M.B.A., National Taiwan University (Business Administration)
Bachelor B.A., National Chengchi University (Public Finance)
Office : Building II, College of Management 601
Tel : (02)33661120
Fax : (02)23638038
E-mail : lichu@ntu.edu.tw
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Research Field
• International Tax
• Tax Accounting
• Tax Law
Research Field Summary
No Data Available
Education
• Ph.D., Arizona State University (Accounting)
• M.B.A., National Taiwan University (Business Administration)
• B.A., National Chengchi University (Public Finance)
Courses
• Econometrics
• International Tax
• Tax Regulation(I)
• Tax Regulation(II)
Honors
No Data Available
Experience
Chairman, Dept. of Accounting, NTU
Professor, NTU
Associate Professor, NTU
Conference Paper
  1. 李娟菁,陳妙香,林世銘, October 2010, 台灣加值稅制之回顧與前瞻, 2010海峽兩岸財稅學術研討會-當前財政挑戰及策略, (Taipei).
  2. 林世銘,黃美祝,鄭洧儒, December 2009, 非審計服務與財務報導保守性之關連, 2009會計理論與實務研討會, (Tainan).
  3. 林世銘, June 2008, 所得稅採單一稅率制度之可行性, 2008 稅制改革論壇, (Taipei).
  4. 林世銘,陳國泰,王全三,趙念祁, November 2007, 我國實施所得稅單一稅率制度之研究, 2007會計理論與實務研討會, (Taipei).
  5. 黃美祝,林世銘, November 2006, 國稅局選案查核與企業租稅逃漏之探討, 2006會計理論與實務研討會, (Taipei).
  6. Brody, R. G., Suming Lin, S. B. Salter, August 2004, Re-Evaluating Compensation and Control in a Multi-Cultural Environment, 2004 American Accounting Association Annual Meeting, (Orlando).
  7. Huang, M. J., Suming Lin, K. T. Chen, November 2003, The Integrated Income Tax System and Tax Evasion: Evidence from a Simultaneous Equations Model, 2003 Accounting Theory and Practice Conference, (Taipei).
  8. 何金巡,孫克難,林世銘, October 2003, 政府債務縮減之總體經濟計量分析, 2003開放經濟與總體計量會議, (Taipei).
  9. 林世銘,陳國泰,張鼎聲, July 2002, 兩稅合一後除權除息之租稅規避行為, 2002 會計理論與實務研討會, (Taipei).
  10. 何金巡,孫克難,林世銘, April 2002, 兩稅合一對投資、產出及稅收影響之總體經濟計量分析─台灣的實證, 第三屆全國實證經濟, (Nantou).
  11. 林世銘,陳明進,李存修, November 2000, 兩稅合一前後上市公司除權及除息日股價行為之探討, 2000會計理論與實務研討會, (Taipei).
  12. Brody, R. G., J. M. Coulter, Suming Lin, October 1999, U. S. and Taiwanese Students’ Responses to a Whistle-Blowing Situation, 1999 Annual Conference of the Northeast Business & Economics Association, (Newport).
  13. Brody, R. G., J. M. Coulter, Suming Lin, August 1999, The Effect of National Culture on Ethical Decision Making, 1999 American Accounting Association Annual Meeting, (San Diego).
  14. 林世銘,陳明進,蔡天俊, July 1999, 土地增值稅政策對股市之影響(Stock Market Reactions to the Land Value Increment Tax Policy), 第一屆全球化會計研討會, (Taipei).
  15. 劉啟群,林世銘,黃德芬, July 1999, 台灣上市公司實施兩稅合一前有效稅率決定因素之研究, 第一屆全球化會計研討會, (Taipei).
  16. 劉啟群,林世銘,黃德芬, November 1998, 會計師稅務簽證與租稅逃漏(CPA Attested Tax Returns and the Noncompliance of Business Income Tax), 第四屆中華民國台灣地區會計審計理論與實務研討會, (Taipei), 最佳實證論文.
  17. Suming Lin, Yann-Ching Tsai, August 1998, The Effect on Stock Returns of the Adoption of Value-Added Tax: Evidence in Taiwan., 1995 American Accounting Association Annual Conference, (Orlando).
  18. Suming Lin, November 1993, Tax Return Preparation Fees and the Tax Savings of Using Tax Return Preparers in the United States, The Fifth Conference of Accounting Theory and Practice, (Taipei).
Journal Paper
  1. 黃美祝,林世銘, January 2009, 國稅局選案查核與企業租稅逃漏之探討, 會計評論, 35 - 66.
  2. 林世銘, 陳國泰, 王全三, 趙念祁, July 2008, 我國實施所得稅單一稅率制度之研究, 會計評論, 1 - 28.
  3. Richard G. Brody, Suming Lin, Stephen B. Salter, July 2006, Merit Pay, Responsibility and National Values: A U.S.-Taiwan Comparison, Journal of International Accounting Reserch, 63 - 79.
  4. Mei-Juh Huang, Suming Lin, Kuo-Tay Chen, April 2006, The Effects of the Integrated Income Tax System and CPA Tax Attestation on Corporate Tax Noncompliance, 中華會計學刊, 207 - 236.
  5. 汪瑞芝,陳明進,林世銘, April 2005, 土地增值稅減半政策之事件研究, 證券市場發展, 79 - 104.
  6. 林世銘,林宗輝,蔡彥卿, April 2004, Earnings Management in Taiwan’s Imputation Tax System, Taiwan Accounting Review, 127 - 152.
  7. 林世銘,陳國泰,張鼎聲, November 2003, 兩稅合一除權除息之租稅規避行為, 當代會計, 119 - 142.
  8. 陳明進,林世銘,張天勳, April 2001, The Impacts on Corporate Effective Tax Rates of the Tax-Exempt Stock and Land Capital Gains, Taiwan Accounting Review, 33 - 56.
  9. 劉啟群,林世銘,黃德芬, April 2001, Factors Influencing Corporate Effective Tax Rates in Taiwan, Taiwan Accounting Review, 57 - 84.
  10. 林世銘,陳明進,李存修, March 2001, 兩稅合一前後上市公司除權及除息日股價行為之探討, 管理學報, 47 - 501, 獲91學年度管理學報數量類論文獎.
  11. 林世銘,陳明進,蔡天俊, November 2000, 土地增值稅政策對股市之影響, 當代會計, 1 - 18.
  12. Suming Lin, October 2000, CPA Attested Tax Returns and Tax Evasion(會計師稅務簽證與租稅逃漏), Taiwan Accounting Review, 15 - 36, 獲第四屆中華民國臺灣地區會計審計理論與實務研討會最佳實證論文,在美國的Social Science Research Network(SSRN)網站,列為最常被下載的十篇文章之一.
  13. Brody, R. G., J. M. Coulter,Suming Lin., December 1999, The Effect of National Culture on Whistle-blowing Perceptions, Teaching Business Ethics, 385 - 400.
  14. 林世銘, September 1996, 設算抵繳制兩稅合一之稅務會計, 中國稅務旬刊, 30 - 35.
  15. 林世銘, November 1995, 與行政法院論兼營營業人營業稅額之計算, 中國稅務旬刊, 7 - 13, 本文曾經由王澤鑑大法官與曾華松大法官推薦為解釋憲法案件(司法院大法官會議釋字第397號)參考資料,作為給釋憲關係人與行政機關之參考資料(84年12月23日司法院大法官書記處(84)處大一字第24015號函附件).
  16. 林世銘,楊朝旭, November 1994, 上市公司營利事業所得稅負擔之研究, 財稅研究, 34 - 52.
  17. DataChristian, C. W., S. Gupta, Summing Lin., December 1993, Determinants of Tax Preparer Usage: Evidence from Panel, National Tax Journal, 487 - 503.
Book
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Book Paper
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Technical Report
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Other
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