An Empirical Study of the Impact of the Corporate Income Tax Cuts on Dividend Payout Policy.
碩士 === 國立臺北大學 === 會計學系 === 101 === The Income Tax Law in Taiwan has been amended in May, 2009 and June, 2010 for twice, whereby the corporate income tax rate is reduced from 25% to 17%. The amendment aims to carry out the reform concept of reducing tax and streamlining administration, cope with the...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/11111853635484076931 |