政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/102424
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    政大典藏 > Journal of NCCU > Issue 50 > Journal Article >  Item 140.119/102424


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/102424


    Title: 所得稅與公司股利政策
    Other Titles: Income Tax and Corporate Dividend Policy
    Authors: 張慶輝
    Chang, Chiang-huei
    Contributors: 財政研究所
    Date: 1984-12
    Issue Date: 2016-09-30 11:43:25 (UTC+8)
    Abstract: 如所週知，課徵於股利之有效稅率遠高於資本利得稅率。但令人至感不明者，即為何多數公司依然將盈餘充作股利分派。本文利用一簡單模式說明此表面觀之似乎十分荒謬之現象。假設企業之投資報酬率出現未確定情況，吾人即可發現袪避風險之股東會贊成部份股利措施。如果公司決策單位係遵照股東之偏好決定股利政策，多數票決的結果自會採股東偏好率分配表之中位數或平均數作為公司之分發率。本文進而探討股利與資本利得「應當」如何課稅，才能使資源獲得最適配置。利用最適課稅理論方法，吾人獲得兩種稅率之最適組合。
    Relation: 國立政治大學學報, 50, 123-138
    Data Type: article
    Appears in Collections:[Issue 50] Journal Article

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