Differences in the Alternative Minimum Tax between Institutional Investors and Individual Investors - by Using Event Study
碩士 === 朝陽科技大學 === 會計所 === 95 === To rationalize the nation’s taxation systems, the Ministry of Finance proposed a draft of the alternative minimum tax (AMT) in 2005. On December 9, 2005, the AMT proposal passed its third reading in the Legislature Yuan. This new policy was predicted to have negati...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87274248324031330946 |