The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry
碩士 === 國立暨南國際大學 === 經濟學系 === 86 === This project utilized panel data for 154 companies in Taiwan between 1991 and 1996 to investigate the relationship between capital structure and effective income tax rate. A higher effective business income tax rate, pr...
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1998
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6s3g3d |
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ndltd-TW-086NCNU03890082018-04-10T17:11:43Z http://ndltd.ncl.edu.tw/handle/6s3g3d The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry 課稅與財務結構：台灣產業之實證分析 Wu, Ting-Ing 吳亭瑩 碩士 國立暨南國際大學 經濟學系 86 This project utilized panel data for 154 companies in Taiwan between 1991 and 1996 to investigate the relationship between capital structure and effective income tax rate. A higher effective business income tax rate, presumably, is associated with the higher debt-equity ratio, as higher tax saving resulted from interest deduction is realized. This contrasts to the traditional view and, my null hypothesis as well, that corporate leverage is not affected by taxes. A simultaneous equation system is set up to i Yin-Ji Huang 黃蔭基 1998 學位論文 ; thesis 56 zh-TW |
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NDLTD |
| language |
zh-TW |
| format |
Others
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NDLTD |
| description |
碩士 === 國立暨南國際大學 === 經濟學系 === 86 === This project utilized panel data for 154 companies in Taiwan
between 1991 and 1996 to investigate the relationship between
capital structure and effective income tax rate. A higher
effective business income tax rate, presumably, is associated
with the higher debt-equity ratio, as higher tax saving resulted
from interest deduction is realized. This contrasts to the
traditional view and, my null hypothesis as well, that corporate
leverage is not affected by taxes. A simultaneous equation
system is set up to i
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| author2 |
Yin-Ji Huang |
| author_facet |
Yin-Ji Huang Wu, Ting-Ing 吳亭瑩 |
| author |
Wu, Ting-Ing 吳亭瑩 |
| spellingShingle |
Wu, Ting-Ing 吳亭瑩 The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry |
| author_sort |
Wu, Ting-Ing |
| title |
The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry |
| title_short |
The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry |
| title_full |
The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry |
| title_fullStr |
The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry |
| title_full_unstemmed |
The Structure of Tax Levy and Finance : The Empirical Analysis of The Taiwan Industry |
| title_sort |
structure of tax levy and finance : the empirical analysis of the taiwan industry |
| publishDate |
1998 |
| url |
http://ndltd.ncl.edu.tw/handle/6s3g3d |
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