Tax Avoidance Transactions during Ex-dividend Days under the Imputation Tax Credit System
碩士 === 國立臺灣大學 === 會計學研究所 === 90 === On January 1st 1998, Taiwan has adopted the imputation tax credit system to integrate individual income tax and the business income tax. Under the new tax system, investors with high personal income tax rate may sell out their stocks before the ex-dividend day and...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/91774442342630280015 |