The Relationship between Halved Imputation Tax Credit and Dividend Policy
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 104 === When government passed the Amendment to the Income Tax Act of the Robust Finance Administration System in 2013, the imputation tax credit of the individual shareholders became 50% of the original amount after January 1, 2015. This paper studies the relation...
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ndltd-TW-104CCU007360182017-05-14T04:31:55Z http://ndltd.ncl.edu.tw/handle/72866183921756717039 The Relationship between Halved Imputation Tax Credit and Dividend Policy 個人股東可扣抵稅額減半稅制與公司超發股利之關聯性研究 HUANG,YA-LI 黃雅莉 碩士 國立中正大學 會計與資訊科技研究所 104 When government passed the Amendment to the Income Tax Act of the Robust Finance Administration System in 2013, the imputation tax credit of the individual shareholders became 50% of the original amount after January 1, 2015. This paper studies the relationship between the new tax system and the dividend policies in public listed companies in Taiwan from 2011 to 2015. This research found that companies distribute dividends exceeding the EPS substantially before the year of implementation the Amendment. However, this situation is mitigated when institute stockholder own more stocks. HUANG,SHAIO-YAN 黃劭彥 2016 學位論文 ; thesis 37 zh-TW |
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碩士 === 國立中正大學 === 會計與資訊科技研究所 === 104 === When government passed the Amendment to the Income Tax Act of the Robust Finance Administration System in 2013, the imputation tax credit of the individual shareholders became 50% of the original amount after January 1, 2015. This paper studies the relationship between the new tax system and the dividend policies in public listed companies in Taiwan from 2011 to 2015. This research found that companies distribute dividends exceeding the EPS substantially before the year of implementation the Amendment. However, this situation is mitigated when institute stockholder own more stocks.
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HUANG,SHAIO-YAN |
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HUANG,SHAIO-YAN HUANG,YA-LI 黃雅莉 |
author |
HUANG,YA-LI 黃雅莉 |
spellingShingle |
HUANG,YA-LI 黃雅莉 The Relationship between Halved Imputation Tax Credit and Dividend Policy |
author_sort |
HUANG,YA-LI |
title |
The Relationship between Halved Imputation Tax Credit and Dividend Policy |
title_short |
The Relationship between Halved Imputation Tax Credit and Dividend Policy |
title_full |
The Relationship between Halved Imputation Tax Credit and Dividend Policy |
title_fullStr |
The Relationship between Halved Imputation Tax Credit and Dividend Policy |
title_full_unstemmed |
The Relationship between Halved Imputation Tax Credit and Dividend Policy |
title_sort |
relationship between halved imputation tax credit and dividend policy |
publishDate |
2016 |
url |
http://ndltd.ncl.edu.tw/handle/72866183921756717039 |
work_keys_str_mv |
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