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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Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/97539847212473147682 |