The Study of Tax Integration and User Cost of Capital
碩士 === 國立中興大學 === 財政學研究所 === 87 === Tax Integration was implemented on January First in 1998. The main contents are full imputation company income tax and impose 10% business income tax on unretained earnings. This paper provides a formal model to examine how Taiwan’...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1999
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| Online Access: | http://ndltd.ncl.edu.tw/handle/32668826570845678937 |