Taiwan’s Alternative Minimum Tax and the Book-Tax Difference in Listed Companies
碩士 === 中國文化大學 === 會計學系 === 99 === A sample of the listed companies from the TEJ database is used to examine the impact of Taiwan’s Alternative Minimum Tax (AMT) on firm’s book-tax difference. To improve the tax equity and to ensure book-tax difference will be better. We employed a simultaneous equat...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/33675802713504873238 |