A study on the Relation Between Implicit Taxes and Firm Market Structure in Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 92 === In the absence of market frictions, differential tax treatments give rise to differences in pre-tax returns across investments, defined as the implicit tax by Scholes and Wolfson (1992). Market structures that are other than perfectly competitive can impede the re...
| 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/vz6c4u |