The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === In this paper, we used the book-tax difference (BTD) to examine whether and how firms shifted income over time in response to a known schedule of declining tax rates. The context of our investigation is the Tax Reform of 2010 in Taiwan which reduced corporat...
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| Format: | Others |
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2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70331167866615398789 |