Effect of tax reform on corporate tax avoidance
碩士 === 國立臺灣科技大學 === 企業管理系 === 105 === Companies in Taiwan have been operating a full dividend imputation system (hereafter,DIS) since 1998 to prevent double taxation of dividends. Starting in 2015, Taiwan changed her tax system from a full to partial DIS. Under the partial DIS, only 50% of the divid...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6746ud |