Impact on the Corporate Implicit Taxes after the Tax Reform Act of 2010
碩士 === 國立政治大學 === 財政學系 === 107 === This study follows the Implicit Taxes model in Jennings, Weaver, Mayew (2012), using the ‘indirect’ and ‘direct’ two ways to evaluate corporate implicit taces burden. First, I examine the relationship between effective tax rate and before-tax return to indirectly p...
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| Format: | Others |
| Language: | zh-TW |
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2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/3gdad7 |