Association between Corporate Income Tax Rate Reduction and Dividend Payouts in an Integrated Tax Sy...
Association between Corporate Income Tax Rate Reduction and Dividend Payouts in an Integrated Tax System
About this item
Full title
Author / Creator
Ching-Chieh Lin , Lee, Wen-Chih , 林靖傑 and 李文智
Publisher
Taiwan: National Taiwan University Press, NTU College of Management
Journal title
Language
English
Formats
Publication information
Publisher
Taiwan: National Taiwan University Press, NTU College of Management
Subjects
More information
Scope and Contents
Contents
Taiwan has implemented an integrated income tax system, allowing income taxes paid by corporations to offset personal income taxes paid by shareholders on their dividends. However, an additional 10% surtax on undistributed retained earnings is levied to prevent corporations from retaining earnings. In 2010, a tax reform act reduced the corporate in...
Alternative Titles
Full title
Association between Corporate Income Tax Rate Reduction and Dividend Payouts in an Integrated Tax System
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_2033020069
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2033020069
Other Identifiers
ISSN
1018-1601
E-ISSN
2410-2490
DOI
10.6226/NTUMR.2016.JUNE.R.12037
