The effects of imputed tax credit system on equity valuation
博士 === 國立臺灣大學 === 會計學研究所 === 90 === Abstract The implementation of the full imputation tax credit system did impose great impacts on capital market and company policies. The tax reform and particular regulation force us to review how the new tax system affects the traditional equity valu...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2002
|
Online Access: | http://ndltd.ncl.edu.tw/handle/19413462715246678097 |