The Effect of Insiders’ Tax Preference on Firms’ Payout Policy in Taiwan
碩士 === 國立臺北大學 === 企業管理學系 === 97 === Empirical studies for tax effects on the corporate payout policy are abundant in the foreign literature. However, an imputation tax system is adopted in Taiwan, in contrast to a separate tax system in the U.S. Therefore, dividends are only taxed at shareholders’ p...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/41307606140656965147 |