Are corporate tax reducations real benefits under imputation systems?
Year of publication: |
June 2017
|
---|---|
Authors: | Chang, Chia-Wen ; Chen, Ming-Chin ; Chen, Vincent Y. S. |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 26.2017, 2, p. 215-237
|
Subject: | Unternehmensbesteuerung | Corporate taxation | Aktionäre | Shareholders | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Steuersystem | Tax system | Taiwan |
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