Individual-Shareholder-Level Dividend Taxes in Firm Valuation: New Evidence from Taiwan
博士 === 國立成功大學 === 會計學系碩博士班 === 99 === We examine the price reactions to the enactment of the integrated tax system in Taiwan to test whether dividend taxes are capitalized into share prices. Under the integrated tax system, shareholders receive a tax credit from dividend income received, and thus di...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/74292647786678078140 |