The effect of Effective Tax Rates on Capital Income for the Financial Market
| Autor: | Ming-Jie Chang, 張明傑 |
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| Rok vydání: | 2011 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 99 This study intends to investigate whether there are any effects from effective tax rates on capital income for the financial market. In this study, we used data from Taiwan and OECD countries between 1980- 2008, and subdivided the financial markets into bank and stock market. So, we used different prospective banks and stock market to analyze our data. Our results show that the effect of effective tax rates on capital income for the stock market is insignificant. However, the results indicate that, the effect of effective tax rates on capital income for the bank is significantly negative. Thus, the government can decrease the effective tax rates on capital income to improve the bank''s development. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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