The Implicit Tax of Dividends Before and After the Implementation of the Imputation Tax System
碩士 === 輔仁大學 === 會計學系碩士班 === 92 === Implicit tax reflects the extent (if any) to which tax-favored assets bear lower pretax returns than tax-disfavored assets of similar risk. The objective of this study is to examine the relationship between tax and pretax stock returns based upon implici...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/65638279566409102433 |