The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market
碩士 === 國立臺灣大學 === 經濟學研究所 === 101 === Since April in 2012, the turnover of Taiwan stock market has plunged for several months. In this period, the Government declared capital gains taxation on securities. Most people believe that the declaration makes the turnover decline. However, turnover of stock...
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ndltd-TW-101NTU053890042016-03-23T04:13:45Z http://ndltd.ncl.edu.tw/handle/41254160254088514263 The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market 宣示課徵證所稅對台股成交金額之影響 Mei-Jung Lin 林美絨 碩士 國立臺灣大學 經濟學研究所 101 Since April in 2012, the turnover of Taiwan stock market has plunged for several months. In this period, the Government declared capital gains taxation on securities. Most people believe that the declaration makes the turnover decline. However, turnover of stock markets in other countries also have slipped recently. This study attempts to examine the relationship between the turnover of Taiwan stock market and the declaration of capital gains taxation. Also, answer how the declaration was attributed to the recent decline of the turnover of Taiwan stock market. We use general regression model and difference in difference method (DID) to test the data. The results clearly indicate that the declaration of capital gains taxation had a great influence on the turnover. We detect a significant decrease in the turnover after the Government declaring the taxation. 林建甫 2013 學位論文 ; thesis 58 zh-TW |
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碩士 === 國立臺灣大學 === 經濟學研究所 === 101 === Since April in 2012, the turnover of Taiwan stock market has plunged for several months. In this period, the Government declared capital gains taxation on securities. Most people believe that the declaration makes the turnover decline. However, turnover of stock markets in other countries also have slipped recently. This study attempts to examine the relationship between the turnover of Taiwan stock market and the declaration of capital gains taxation. Also, answer how the declaration was attributed to the recent decline of the turnover of Taiwan stock market. We use general regression model and difference in difference method (DID) to test the data. The results clearly indicate that the declaration of capital gains taxation had a great influence on the turnover. We detect a significant decrease in the turnover after the Government declaring the taxation.
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author2 |
林建甫 |
author_facet |
林建甫 Mei-Jung Lin 林美絨 |
author |
Mei-Jung Lin 林美絨 |
spellingShingle |
Mei-Jung Lin 林美絨 The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market |
author_sort |
Mei-Jung Lin |
title |
The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market |
title_short |
The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market |
title_full |
The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market |
title_fullStr |
The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market |
title_full_unstemmed |
The Impact on Stock Turnover of Declaring Capital Gains Taxation in Taiwan Stock Market |
title_sort |
impact on stock turnover of declaring capital gains taxation in taiwan stock market |
publishDate |
2013 |
url |
http://ndltd.ncl.edu.tw/handle/41254160254088514263 |
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