| dc.coverage.temporal | 計畫年度：87 起迄日期：19970801～19981031 | en_US |
| dc.creator (作者) | 俞洪昭 | zh_TW |
| dc.date (日期) | 1998 | en_US |
| dc.date.accessioned | 18-四月-2007 16:37:49 (UTC+8) | en_US |
| dc.date.accessioned | 8-九月-2008 15:56:14 (UTC+8) | - |
| dc.date.available | 18-四月-2007 16:37:49 (UTC+8) | en_US |
| dc.date.available | 8-九月-2008 15:56:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-四月-2007 16:37:49 (UTC+8) | en_US |
| dc.identifier (其他 識別碼) | 872416H004036.pdf | en_US |
| dc.identifier.uri (URI) | http://tair.lib.ntu.edu.tw:8000/123456789/3932 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/3932 | - |
| dc.description (描述) | 核定金額：442100元 | en_US |
| dc.description.abstract (摘要) | 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. | - |
| dc.format | applicaiton/pdf | en_US |
| dc.format.extent | bytes | en_US |
| dc.format.extent | 1797959 bytes | en_US |
| dc.format.extent | 1797959 bytes | - |
| dc.format.extent | 1057 bytes | - |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | text/plain | - |
| dc.language | zh-TW | en_US |
| dc.language.iso | zh-TW | en_US |
| dc.publisher (出版社) | 臺北市：國立政治大學會計學系 | en_US |
| dc.rights (權利) | 行政院國家科學委員會 | en_US |
| dc.subject (關鍵詞) | 兩稅合一;投資決策;股利決策;賽局理論;投資人;實驗經濟學 | - |
| dc.subject (關鍵詞) | Tax integration;Investment decision;Dividend decision;Game theory;Investor;Experimental economics;Classical system;Full imputation system | - |
| dc.title (題名) | 兩稅合一對投資與股利決策之影響–理論與實驗證據 | zh_TW |
| dc.title.alternative (其他題名) | The Effects of the Integration of Individual and Corporate Tax Policy on Shareholders` Investment and Firm`s Dividend Decisions---Theory and Experimental Evidence | - |
| dc.type (資料類型) | report | en |
