The Effect of Imputed Tax on Dividend Policy in Imputation Tax System

碩士 === 國立雲林科技大學 === 會計系研究所 === 95 === This research investigates the effect of imputation tax system on dividend policy. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the dividend policy should be affected. The em...

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Bibliographic Details
Main Authors: Chun-Nan Lee, 李俊男
Other Authors: Chung-Kuang Chen
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/19323212865430805697