The Impact of Halved Shareholder Imputation Tax Credit Policy on the Distribution of Cash Dividends
碩士 === 中原大學 === 會計研究所 === 106 === Owing to the implementation of the Article 66 of income tax law, I use the sample of the Taiwan listed companies in year 2013-2016 to explore the impact of shareholder halved imputation tax credit policy on corporate cash dividends. Moreover, I address on the foreig...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6z5gu2 |