The Impacts of the Tax Integration System on Corparate Dividend Policies in Taiwan
碩士 === 朝陽科技大學 === 企業管理系碩士班 === 89 === Abstract Income tax policy has adopted an individual tax system for 1955 in Taiwan. However, the individual tax system resulted in the double taxation of dividend and the lock-in effect toward undistributed dividend in the company. To solve the above...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/41006138010039482595 |