The study of the influence between company investment decision and effective tax rates.
| Autor: | Liu,Yi-Chun, 劉怡均 |
|---|---|
| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 106 This study examines the link between adjusted effective tax rate of the corporate income tax and company investment in Taiwan and China. The sample data is divided into five major industries and a whole industry, attempting to finded whether it affects the investment of different industries. The unbalance panel data based on the sample of stock markets in Taiwan and China listed from 2006 to 2016 as our empirical data. The empirical results show that different ETRs measurement have different effects on the investment of enterprises in different industries. In terms of the whole industry, the effective tax rate is not significant for the investment of enterprises in Taiwan and China. However, the larger firm size, the lower growth rate of revenue, can attracts company investment. There are many factors affect company investments. According to this study, firm size is the main factor for attracting foreign direct investment, and the level of corporate income tax is not a major consideration for attracting foreign direct investment. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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