Would Capitalizing the Imputation Credits Better Reflect Firm Values?
碩士 === 國立成功大學 === 會計學系 === 102 === After the 1998 tax reform, corporate income tax in Taiwan is integrated with individual’s consolidated income tax, imputation credits are given to shareholders in offsetting their income taxes. This study aims to examine the nature of imputation credits and investi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/yqq8s7 |