A Comparison of the Effect which Cash Dividend and Imputed Tax Credit Ratio Brought on the Stock Price before Ex-Dividend Date--Before and After the Integration of Individual and Corporate Income Taxes
碩士 === 國立臺北大學 === 會計學系 === 92 === Since January 1st, 1998, Taiwan had implemented a new tax system─the integration of individual and corporate income taxes─to avoid double taxation. Motivated by the fundamental conversion, this study aims to investigate the effect the new tax system brought about c...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/30551898723898786115 |