The Effect of Real Estate Income Tax on the Stock Returns of Listed Companies in Taiwan
| Autor: | Kuei-Ping Liu, 劉桂萍 |
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| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 In order to solve the problem of improper housing prices, the Government put forward a number of housing policy to the response: credit control, luxury tax, actual price registration and real estate income tax policy. This study investigates the events of the evolution of the system of land ownership and income tax, and explores the impact of the event on the stock remuneration of listed companies in Taiwan. In this paper, the market model of event research method is used to analyze the cement industry, steel industry, building materials construction industry, finance and insurance industry and other industries listed in Taiwan. Whether the legislative day and the day of execution are exceptionally paid. The empirical results of this study show that the implementation of the income tax system is a tax increase policy for all industries. In the process of policy evolution, the industries of the remaining events are more Significant negative mean average cumulative cumulative abnormal rate of return response. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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