The impact of security transaction income taxes on the stock market

碩士 === 國立政治大學 === 會計研究所 === 101 === In order to implement the principle of fair taxation, Ministry of Finance, R.O.C. address that gains from securities transactions shall be subject to income tax. The amendment is expected to have impacts on stock market returns of all companies. Using event study...

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Bibliographic Details
Main Author: 吳函霓
Other Authors: 陳明進
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/97539847212473147682