Ex-dividend Day Shareholder Behavior: Impacts of the Imputation Tax Credit System.
碩士 === 國立臺灣大學 === 財務金融組 === 93 === Before the change on the first of January 1998, dividend income was double taxed for both the personal income tax and corporate income tax in Taiwan. A new income tax law became effective which began to take the corporate income tax as tax credit when shareholders...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/33182161645170789898 |