The impact of tax deduction ratio reduction on dividend payouts under the integrated tax system : evidence from Taiwan
Sue-Tzeng Chuang, Ying-Hsiang Chen, Ching-Chieh Lin & Wen-Chih Lee
| Year of publication: |
2018
|
|---|---|
| Authors: | Chuang, Sue-Tzeng ; Chen, Ying-Hsiang ; Lin, Ching-Chieh ; Lee, Wen-Chih |
| Published in: |
International journal of financial research. - Toronto : Sciedu Press, ISSN 1923-4023, ZDB-ID 2611282-6. - Vol. 9.2018, 3, p. 26-35
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| Subject: | tax deduction ratio | dividend payout | tax planning | Taiwan | Dividende | Dividend | Steuervergünstigung | Tax incentive | Kapitalertragsteuer | Capital income tax | Steuerreform | Tax reform | Steuersystem | Tax system | Steuerplanung | Tax planning |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.5430/ijfr.v9n3p26 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012236895