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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/3932

    Title: 兩稅合一對投資與股利決策之影響–理論與實驗證據
    Other Titles: The Effects of the Integration of Individual and Corporate Tax Policy on Shareholders' Investment and Firm's Dividend Decisions---Theory and Experimental Evidence
    Authors: 俞洪昭
    Keywords: 兩稅合一;投資決策;股利決策;賽局理論;投資人;實驗經濟學
    Tax integration;Investment decision;Dividend decision;Game theory;Investor;Experimental economics;Classical system;Full imputation system
    Date: 1998
    Issue Date: 2007-04-18 16:37:49 (UTC+8)
    Publisher: 臺北市:國立政治大學會計學系
    Abstract: In light of the 1997 tax reform in Taiwan, this study examines the effects of the integration of individual and corporate tax (adopting the full imputation method) on shareholders' investment and firm's dividend decisions. These issues were addressed using a three-period game model. Eight experiments were also conducted to test the predictions of the model. The model and the experimental results generally support the government's arguments that the new tax system can encourage firm's new investments, motivate more equity financing, and discourage firm's retaining of earnings to avoid taxes.
    Description: 核定金額:442100元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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