The Effect of Income Tax Rate Reduction on Dividend Policy
碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === On May 28, 2010 Taiwan’s Legislative Yuan passed an amendment to the Income Tax Act, lowering the corporate income tax from 25% to 17%. The amendment has taken effect on January 1, 2010. Since the tax rate change increases the tax rate difference between co...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10321878940795928255 |