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Title:	兩稅合一事件對我國上市公司股價影響之研究
Authors:	洪盈斌 Hung, Ying-Bing
Contributors:	許崇源洪盈斌 Hung, Ying-Bing
Keywords:	兩稅合一事件研究股票異常報酬 Integration of Individual and Corporate Taxes Event Study Abcdrmal Return
Date:	1998
Issue Date:	2016-04-27 14:05:00 (UTC+8)
Abstract:	我國過去之所得稅制乃是採營利事業所得稅與個人所得稅並行之制度，此種對股利所得的重複課稅，扭曲了企業籌措財源的方式，使得公司傾向於以舉債的方式籌措資金，並扭曲了企業盈餘分配之決策、造成稅法之複雜性及稅務行政的複雜化。在經過政府及相關部門多年來之努力，我國於民國八十七年一月一日起正式實施兩稅合一新制。本文之目的即在藉由探討兩稅合一之各相關事件日股票異常報酬之變化，以觀察台灣股票市場對新稅制的反應，實證結果可供未來修正或訂定類似政策參考。 The major deficiency of Taiwan`s past tax system was that the business income was taxed twice: once at the corporate level and once at the individual level. This system significantly distorts companies` financing strategies, and companies tend to get the needed fund by issuing bonds. Besides, it also distorts the way companies allocate their earnings and causes taxes and tax-related administrations to be very complicated. However, after great efforts made by the Department of Treasury since 1996, the new tax system-"Integrating individual and corporate taxes" became effective from the beginning of 1998. The main purpose of this thesis is to examine the market reactions to the new system by studying the variations of the abcdrmal returns of stock prices at event days related to this new tax system. The empirical results could be used for amendments or the making of similar policies in the future.
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Description:	碩士國立政治大學會計學系 86353002
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001597
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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