The Impact of Tax Integration on Stockholders’ Investment Behavior and Corporate Ownership Structure
碩士 === 國立臺灣大學 === 財務金融學研究所 === 95 === Tax integration is one of the most important tax reforms in Taiwan. In the past, dividend income must be taxed twice：in the corporate stage and in the personal stage. But after tax integration on the first of January 1998, the corporate income tax is viewed as t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/31031581631930244525 |