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    题名: 兩稅合一事件對我國上市公司股價影響之研究
    作者: 洪盈斌
    Hung, Ying-Bing
    贡献者: 許崇源
    洪盈斌
    Hung, Ying-Bing
    关键词: 兩稅合一
    事件研究
    股票異常報酬
    Integration of Individual and Corporate Taxes
    Event Study
    Abcdrmal Return
    日期: 1998
    上传时间: 2016-04-27 14:05:00 (UTC+8)
    摘要: 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.
    參考文獻: 中文部份：
    1. 于明宜，民85年，兩稅合一的成長與公平問題，稅務論壇半月刊，第690期，第4-5頁。
    2. 林世銘、蔡松棋、巫鑫，民85年，實施兩稅合一教戰守策，實用稅務，第264期，第14-29頁。
    3. 財政部賦稅署，民74年，所得稅兩稅合一制可行性研究報告，稅務旬刊，第1212期，第17-22頁。
    4. 財政部，民87年，實施兩稅合一方案說明，財政部網站。
    5. 張克偵，民85年，兩稅合一與企業經營效益，會計研究月刊，第134期，第64-66頁。
    6. 張清讚，民85年，試論兩稅合一對會計之影響，中國稅務旬刊，第1624期，第40-43頁。
    7. 許嘉棟，民78年，營利事業所得稅與綜合所得稅兩稅合一影響之一般均衡動態模擬分析，賦稅改革委員會專題研究報告。
    8. 許崇源，民85年，論兩稅合一扣抵法下營所稅之會計處理，稅務旬刊，第1625期，第36-38頁。
    9. 黃天福，民87年，我國兩稅合一稅制對投資意願影響之探討，國立中山大學企業管理研究所碩士論文。
    10. 經濟革新委員會財稅組，民74年，採行兩稅合一制所得稅可行性之研究，稅務旬刊，第1212期，第5-16頁。
    11. 蘇導民，民75年，我國採行兩稅合一之一般均衡分析，國立政治大學國際貿易研究所碩士論文。

    英文部份
    Ahrony, J. and I. Swary. 1980. Quarterly dividend and earnings announcements and stockholders` returns: An empirical analysis. Journal of Finance 35: 1-12.
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    Dodd, P., N. Dopuch, R. Holthausen and R. Leftwich. 1984. Qualified Audit Opinions and Stock Price. Journal of Accounting & Economics( Vol.6): 3-38.
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    Fama, E. 1991. Efficient Capital Markets：II. The Journal of Finance(Dec.): 1575-1613.
    Kreiser, L.,B. Butcher and E. Jowitt. 1998. Corporate dividend strategy in an integrated income tax environment. The International Tax Journal(Vol.24): 53-59.
    Leftwich, R. 1981. Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements. Journal of Accounting and Economics (March): 3-36.
    Schipper, K., and R. Thompson. 1983. The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms. Journal of Accounting Reasearch (Spring): 184-221.
    The Department of the Treasury. 1992. Report of the Department of the Treasury on Integration of the Individual and Corporate Tax System - Taxing Business Income Once. Washington, D. C.
    Watts, R. and J. Zimmerman. 1986. Positive Accounting Theory. Prentice Hall.
    描述: 碩士
    國立政治大學
    會計學系
    86353002
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002001597
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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