The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits into acc...
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| Format: | Article |
| Language: | English |
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Elsevier
2015-06-01
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| Series: | China Journal of Accounting Research |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309115000143 |