The Stock Markets Reaction to the Capital Gains Tax Overhaul: Evidence from Taiwan
碩士 === 國立中山大學 === 財務管理學系研究所 === 102 === For a very long time, individual investors in Taiwan did not have the responsibility to pay income tax on their net capital gains. After Tax Reform Committee announced the Tax Reform Act 2012 (TRA''12) which would impose tax on stock capital...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6rupa3 |