The impact of tax deduction ratio reduction on dividend payouts under the integrated tax system : evidence from Taiwan
Year of publication: |
2018
|
---|---|
Authors: | Chuang, Sue-Tzeng ; Chen, Ying-Hsiang ; Lin, Ching-Chieh ; Lee, Wen-Chih |
Published in: |
International journal of financial research. - Toronto : Sciedu Press, ISSN 1923-4023, ZDB-ID 2611282-6. - Vol. 9.2018, 3, p. 26-35
|
Subject: | tax deduction ratio | dividend payout | tax planning | Taiwan | Dividende | Dividend | Steuervergünstigung | Tax incentive | Steuerplanung | Tax planning |
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