| Summary: | 碩士 === 國立高雄第一科技大學 === 金融系碩士專班 === 105 === This thesis uses the paired sample t-test and nonparametric Wilcoxon signed-rank test to examine the effect of luxury tax implementation and suspension on the operating performance of building material and construction industry. Indicators of measuring the operating performance include financial structure, solvency, operating capacity, profitability and cash flow analysis. Empirical results show that the degree of debt is significantly increased, and both operating capacity and profitability are significantly decreased for the building material and construction industry after the luxury tax implementation. Furthermore, luxury tax suspension has a negative effect on the debt level, solvency, operating capacity for the building material and construction industry, but the effect is not significant. Meanwhile, luxury tax suspension has a significantly negative impact on profitability.
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