| dc.contributor | 財管博四 | |
| dc.creator (作者) | 廖振傑 | |
| dc.creator (作者) | Liao, Chen-Chieh | |
| dc.creator (作者) | Yeh, Yin-Hua | |
| dc.date (日期) | 2019-01 | |
| dc.date.accessioned | 25-Jun-2021 09:49:51 (UTC+8) | - |
| dc.date.available | 25-Jun-2021 09:49:51 (UTC+8) | - |
| dc.date.issued (上傳時間) | 25-Jun-2021 09:49:51 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/135873 | - |
| dc.description.abstract (摘要) | Estate tax planning has always been a primary concern of large shareholders when arranging the controlling shareholding structure of family firms. This paper provides evidence on the effect of a drastic change in estate tax on the shareholding structure of family-controlled firms in Taiwan, as well as the impact of these changes on the firms` corporate value. We examine a 2008 policy change in Taiwan that substantially reduced the estate tax from a maximum rate of 50% to a single tax rate of 10%. | |
| dc.format.extent | 280123 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Navigation Bar Menu HomeAbout Contribute Browse More from this journal Alert RSS Feeds Corporate Governance: An International Review, 27:1, pp.33-44 | |
| dc.title (題名) | The effect of estate tax change on the controlling shareholding structure and corporate value of family firms | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1111/corg.12237 | |
| dc.doi.uri (DOI) | https://doi.org/10.1111/corg.12237 | |
