The Influence of the Reduction of Corporate Tax Rate on Undistributed Earnings
碩士 === 朝陽科技大學 === 會計系 === 104 === This study used a sample of listed companies in Taiwan’s industry during 1991~2013 to investigate whether the reduction of Corporate Income Tax from 25% to 17%, starting in 2010, has affected companies’ Undistributed Earnings. We obtain the outcome by applying Mult...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/73108548587962371298 |