Corporate Taxation and Dividend Behavior: Evidence from 2010 Tax Reform in Taiwan
碩士 === 國立政治大學 === 應用經濟與社會發展英語碩士學位學程(IMES) === 106 === This paper uses an exogenous change of 2010 corporate tax reform in Taiwan to identify the causal effect of corporate income tax on dividend payout ratio. I combine shareholder-level and firm-level tax return data to examine the reform-induced ch...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2018
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/dg7bqg |