政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/3932

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政大典藏 > College of Commerce > Department of Accounting > NSC Projects > Item 140.119/3932

Please use this identifier to cite or link to this item: https://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:	[Department of Accounting] NSC Projects

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