The Impact of Dividend Income Tax Reform on Firms' Dividend Policy and Investors’ Ex-Right and Ex-Dividend Decisions

碩士 === 東吳大學 === 會計學系 === 107 === Taiwan amended the dividend income tax law in 2018. The government abolished the Integrated Income Tax System which was used for more than 20 years, and provides two alternatives for individuals to declare dividends income. As for the first one, taxpayer will have 8....

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Bibliographic Details
Main Authors: LIU, MIN-JUN, 劉珉珺
Other Authors: YANG, YEH-CHENG
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/8fguzs