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Dissertations / Theses on the topic 'Securities transactions'

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Published: 28 May 2022
Last updated: 30 July 2025

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1

Gumbo, Victor. "Mean absolute deviation skewness model with transactions costs." Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-09052005-115438.

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2

Xu, He Kensinger John W. "Crude oil and crude oil derivatives transactions by oil and gas producers." [Denton, Tex.] : University of North Texas, 2007. http://digital.library.unt.edu/permalink/meta-dc-5106.

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Xu, He. "Crude Oil and Crude Oil Derivatives Transactions by Oil and Gas Producers." Thesis, University of North Texas, 2007. https://digital.library.unt.edu/ark:/67531/metadc5106/.

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This study attempts to resolve two important issues. First, it investigates the diversification benefit of crude oil for equities. Second, it examines whether or not crude oil derivatives transactions by oil and gas producers can change shareholders' wealth. With these two major goals in mind, I study the risk and return profile of crude oil, the value effect of crude oil derivatives transactions, and the systematic risk exposure effect of crude oil derivatives transactions. In contrast with previous studies, this study applies the Goldman Sachs Commodity Index (GSCI) methodology to measure th
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4

Kim, Jaehoon. "Time Series Analysis of Going Private Transactions: Before and after the Sarbanes-Oxley Act." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc31538/.

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Using 1,473 going private transactions completed between 1985 and 2007, I assess whether the increase in going private transactions that occurred after the passage of the Sarbanes-Oxley Act of 2002 (SOX) was driven by SOX, or whether this phenomenon continues an ongoing historical trend. To examine this issue, I initially used structural break tests and intervention analysis. From the initial techniques, I find support that the passage of SOX increased going private transactions for these categories. Secondarily, I use Granger causality tests and impulse response functions to examine the link
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5

Solana, Javier. "All that glitters is not gold : the re-use of securities collateral as a source of systemic risk." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:4f5df3ab-ca74-425f-9e35-9a25cd8336b6.

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Since the 1980s, regulators in the U.S. and the U.K. have protected the collateral taker's right to re-use securities collateral in securities financing and OTC derivatives markets on the understanding that it would promote liquidity and credit growth, and reduce systemic risk. However, this rationale was incomplete: it failed to acknowledge the full implications of collateral re-use for systemic risk. In this dissertation, I aim to complete that understanding by illustrating how the re-use of securities collateral in those markets can aggravate systemic risk. In particular, I describe two eff
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Filho, Valdir Carlos Pereira. "Títulos e valores mobiliários escriturais: aspectos decorrentes de sua internacionalização." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-05042013-104346/.

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A liquidação das operações internacionais com valores mobiliários suscita questões de grande relevância em decorrência das diferenças entre os sistemas jurídicos envolvidos e a pluralidade de participantes. O objetivo desta tese é analisar as normas jurídicas brasileiras em relação às estrangeiras relevantes, por força de operações transfronteiriças que tenham por objeto valores mobiliários escriturais, notadamente operações de compra e venda de ações, para verificar a situação do sistema jurídico brasileiro e sua estrutura de pós-negociação em relação a outros países. Haverá descrição e análi
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7

Smedsaas, Arvid, and Johan Ståhl. "Skatt på finansiella transaktioner : Securities Transaction Tax: Undsättning eller undergång?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-227036.

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Den 1 augusti 2012 infördes en skatt på finansiella transaktioner i Frankrike. Detta är ett av många exempel, nuvarande och i planeringsstadiet, på fenomenet där ekonomiska marknader beläggs med skatt. Hur detta påverkar marknaden är vad denna uppsats ämnar studera då tidigare teori och empiri pekar åt olika håll. För att uppnå detta syfte undersöks hur likviditeten och volatiliteten påverkades i anslutning till skattens införande i Frankrike. Likviditeten uppskattas genom spreaden samt handelsvolymen. Hypotesprövning samt poolad regression utförs för att utröna effekten och fynden indikerar p
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Мирославський, Сергій Володимирович, Сергей Владимирович Мирославский та Serhii Volodymyrovych Myroslavskyi. "Окремі питання авалювання векселів у сучасній банківській практиці в контексті розвитку банківської системи України". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/63466.

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На сучасному етапі розвитку банківської системи України після відчутного спаду в банківській практиці знову намітилися тенденції збільшення питомої ваги операцій з цінними паперами, у тому числі з векселями. Проте, на відміну від банківських систем інших країн, зокрема Німеччини та Франції, окремі види операцій банків з векселями Україні є недостатньо розвиненими та малодослідженими юридичною наукою. Серед таких операцій слід виділити операції з авалювання векселів у сучасній банківській практиці.<br>At the current stage of Ukraine's banking system after a noticeable decline in banking pract
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9

Ventura, I. Gabarró Guillem. "Security Transaction Taxes and Long-Term Volatility." Thesis, Stockholms universitet, Institutionen för ekonomisk historia och internationella relationer, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-189993.

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The impact of Security Transaction Taxes (STTs) on the financial market has been studied by authors for decades, showing mixed results between positive, negative, or insignificant relations between STTs and financial volatility. This thesis adds a new approach to previous studies by taking an innovative long-term approach to the topic, analysing the effect of both the New York State STT (1905 – 1981) and the United States STT (1914 – 1966) on volatility in the New York Stock Exchange (NYSE) and NASDAQ as measured by the S&amp;P500 Index. The period of investigation is from 1950 to 2019. This a
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10

Nicolielo, Nícolas Cesar Juliano Butros Prestes. "O instituto de benefício particular nas assembléias gerais de sociedades anônimas." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-12022014-110753/.

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O presente trabalho tem por objetivo traçar os principais contornos do instituto do benefício particular, positivado na legislação brasileira por meio do artigo 115, §1º, da Lei n. 6.404/76, diferenciando-o do instituto relativo ao interesse conflitante nas sociedades, insculpido no mesmo dispositivo supra citado. A partir da análise do Direito Comparado, constatou-se que o benefício particular, tal como o conhecemos hoje no Brasil, tem origem na legislação francesa, especificamente nas Leis de 17 de julho de 1956 e 24 de julho de 1867. Os contornos de sua conceituação, portanto, estão intimam
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11

Šramko, Filip. "The impact of financial transaction tax on market quality: Evidence from France and Italy." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193296.

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This thesis explores the impact of securities transaction tax (STT) on stock market quality. In order to identify the effects of STT on trading activity and market quality two recent STT introductions in France and Italy are analyzed. The effects are observed on panel data in four periods utilizing several trading activity and market quality measures. Following previous literature difference-in-differences approach is applied using various control groups including German and Spanish equities. The results point to significant decrease in trading activity and increase in bid-ask spreads in Franc
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12

Caballero, Sebastian. "Build, Buy or Partner – Digitizing Securities Trading in Swedish Retail Banking." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-279567.

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Rapid rate of digitalization, emerging financial technology and changes in consumer behaviour have begun to transform the existing paradigm in the financial industry. Incumbent banks have found it difficult to keep up with this change however and are now faced with the challenge of deciding on what digital financial services build internally, buy externally or develop through partnerships. This study attempts to get a general overview of what factors traditional Swedish retail banks need to consider before deciding on a build, buy or partner strategy in order to digitize their financial servic
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13

Waldenström, Daniel. "Essays in historical finance /." Stockholm : Economic Research Institute, Stockholm School of Economics (Ekonomiska forskningsinstitutet vid Handelshögsk.) (EFI), 2003. http://www.hhs.se/efi/summary/620.htm.

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14

Nguyen, Huu Adrien. "Valorisation financière sur les marchés d'électricité." Phd thesis, Université Paris Dauphine - Paris IX, 2012. http://tel.archives-ouvertes.fr/tel-00715156.

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Cette thèse traite de la valorisation de produits dérivés du prix de l'électricité. Dans la première partie, nous nous intéressons à la valorisation par absence d'opportunité d'arbitrage de portefeuilles incluant la possibilité de transformation d'actifs par le biais d'un système de production, sur des marchés en temps discret avec coûts de transaction proportionnels. Nous proposons une condition qui nous permet de démontrer la propriété fondamentale de fermeture pour l'ensemble des portefeuilles atteignables, et donc l'existence d'un portefeuille optimal ou un théorème de sur-réplication. Nou
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15

Bouajila, Walid. "L'opération de négociation des valeurs mobilières sur un marché réglementé : étude comparée du droit tunisien et du droit français." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1002.

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L'opération de négociation sur un marché réglementé des valeurs mobilières correspond à une vente originale d'un bien meuble qui présente beaucoup de particularité puisqu'elle fait appel à plusieurs mécanismes. Cette opération est basée sur l'intervention des intermédiaires spécialisés, et elle se déclenche par un ordre de bourse. La législation financière cherche toujours à garantir la sécurité et la transparence de cette opération. L'étude de l'opération dans un cadre comparée entre le droit français et le droit tunisien a montré qu'il est temps que le législateur tunisien intervient pour in
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16

Waldenström, Daniel. "Essays in historical finance." Doctoral thesis, Handelshögskolan i Stockholm, Institutionen för Nationalekonomi, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-562.

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This dissertation concentrates on the interplay between politics and financial markets using various empirical tools applied on historical financial statistics. The first essay examines the effect of stock transaction taxation on trading activity and asset prices, specifically focusing on the case of early 20th century Sweden. The main finding is that the tax substantially reduced trading as well as the level of asset prices. In the second essay, modern ex post historical writing is contrasted with the ex ante views of contemporaries which are estimated from historical price data. The specific
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17

ANDREOTTI, E. SILVA Tiago. "Dispute resolution in transnational securities transactions." Doctoral thesis, 2014. http://hdl.handle.net/1814/34181.

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Defence date: 16 December 2014<br>Examining Board: PhD Dennis Patterson, European University Institute (EUI); PhD David Ramos Muñoz, Universidad Carlos III de Madrid (External supervisor); PhD Marco Lamandini, Università Di Bologna; PhD Hans-W. Micklitz, European University Institute.<br>This PhD thesis explores how the legal infrastructure for dispute resolution in transnational securities transactions can be improved, considering the regulatory and legal limits of the financial sector in each jurisdiction under study (US, Europe and Brazil). The two main objectives of the work are to a) iden
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18

Hunter, Guillermo. "General equilibrium essays on securities financing transactions." Doctoral thesis, 2018. http://hdl.handle.net/10362/51781.

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This dissertation studies different aspects of Securities Financing Transactions (SFT). The first chapter addresses the impact of repo margins on security prices. It is shown that when the agents leveraging their positions are short sellers, prices rise as margins go up. The second chapter studies how repo margins are determined in a model allowing for bankruptcy. The third chapter discusses shareholders' unanimity under market incompleteness when shares can be short sold. For a firm that is perfectly competitive both in the securities market and in the SFT market (a securities lending m
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Lo, Wei-Chen, and 羅唯禎. "Study on Dispute Remedy Systems for Securities Transactions." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9um2m2.

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碩士<br>國立臺灣大學<br>國家發展研究所<br>106<br>At the end of August 2016, Bai Chi Gan Tou Digital Entertainment Co., Ltd., the prospective acquirer of XPEC Entertainment Inc., failed to settle the tender offer prices upon closing date, causing great losses to around 200, 000 investors. This was the first case regarding default in closing on tender offer acquisition in Taiwan. In Taiwan, the participants in securities markets are mostly retail private investors. In the event of any unlawful acts, such as fraudulent acts damaging the company’s interests or any default in settlement upon closing, those inves
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20

Rudnicki, Michael. "A framework for the taxation of derivative transactions." Thesis, 2007. http://hdl.handle.net/10210/164.

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The lack of specific tax legislation and practice dealing with the taxation of derivatives in South Africa necessitates the construction of a framework for the taxation of derivatives: the subject of this dissertation. The lack of sophistication within the Income Tax Act, No. 58 of 1962 and the lack of clarity provided by the South African Revenue Service with regard to derivatives, specifically in a hedging context, is expected to be overcome to a large degree by virtue of the contents of this dissertation. The dissertation considers the meaning of a derivative and a hedge in a tax context an
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Chen, Kang, and 陳綱. "The Offerings and Transactions of Securities In Private Placements." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/23051914103842980729.

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碩士<br>國立成功大學<br>法律學研究所<br>96<br>This essay remains focusing on the offerings and the transactions of securities of private placements, by studying the Act of the Firm､the Act of the Securities Exchanges, and the authorized regulations of Taiwan in connections with the private placements. To complete the study, can not disregard the whole scope of securities exchanges in private placements, i.e. ,the chains from the private offering to the transactions of securities. However, the aims remains above could not possibly be achieved, unless covering the public offerings and the transactions of se
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Liu, Hsingchen, and 劉幸珍. "Income Tax System on Gains derived from Securities Transactions." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/60126231270697872441.

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碩士<br>國立交通大學<br>管理學院管理科學學程<br>104<br>To narrow the gap between rich and poor, and maintain social fairness and justice, income tax on gains derived from the securities transactions was completed the legislation. However, the Legislative Yuan stop imposing taxation, so this tax regulation cannot execute thoroughly. To realize the impact of the tax system on the trading volume of the stock market, this study introduce the current tax system, analysis the impact of the trading volume of the stock market, and compare the difference between Taiwan and the other countries. This paper uses the statis
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張進財. "Changes in Rates of Securities Transactions Tax on Macro Economy." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/35285288925370861980.

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LI, CHENG-TA, and 李政達. "Study on the Government imposed taxes in gained Securities Transactions." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/49814365206246105487.

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Yi-FanChen and 陳逸帆. "The Income Tax on Gains Derived From The Securities Transactions." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/13574260631368726656.

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碩士<br>國立成功大學<br>法律學系<br>100<br>There was an argument about whether gains from securities transactions should be taxed or not. The answer is “Yes” after the Legislative Yuan passed the amendments of Income Tax Act and Income Basic Tax Law. However, there are still lots of debates about “how”. To answer this question, introducing the regulations in America and Japan is the most commonly used. But the question remained, while the introducing is partial. That is why this thesis focuses on introducing the regulations as completely as possible. This thesis begins with the meaning of “securities”.
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YEH, FANG-MEI, and 葉芳每. "The Influence of Securities Transactions Income Tax on the Stock Market." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/a6bdp7.

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碩士<br>國立中正大學<br>財務金融學系碩士在職專班<br>105<br>When the government has a mandatory policy announcement, investment in the public and enterprises to receive such information, will be expected to reflect their psychological events in the relevant industry or corporate stock price, and then there are abnormal return, and impact on the capital market in the short term. This study considers the changes in taxation on securities transactions income from 2013 to 2015, and examines whether the event has a significant adverse effect on the stock of listed companies, resulting in an abnormal return on stock pri
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TI, HSIANG-LIN, and 狄湘琳. "Study on Securities Transactions Income Tax Imposition Methods and Tax Fairness." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/42233385015584882803.

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碩士<br>東吳大學<br>會計學系<br>101<br>Recently, due to the gradually widened gap between the rich and the poor, people want to impose taxes on capital gain to reduce the tax burden on wage earners. Capital gains tax is the securities transactions income tax in stock market and the luxury tax in real estate. The biggest problem in the tax system is the failure to impose the actual income gained from stock and real estate, resulting in a tremendous flaw. Many countries around the world do impose the tax on capital gains. In our country, the first step should be taken as soon as possible and make prop
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Tsai, Yuchen, and 蔡雨辰. "A Study of the Regulation for Securities Market Manipulation Through Series Transactions." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/ba6azu.

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碩士<br>輔仁大學<br>財經法律學系<br>100<br>Manipulation is an artificial control of security prices; it is an attempt to force securities to sell at price either above or below those which would exist as a result of the normal operations of supply and demand. Consider that the manipulative activities will distribute market price distortion, the authority in Taiwan references to the legislation in the U.S and Japan, and legislates Article 155 of the Securities and Exchange Act to forbid manipulative activities (Anti-manipulation Provisions). In Article 155, Paragraph 1, subparagraph 4 of Securities and
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LEE, TIEN-HSIU, and 李甜琇. "The Impact on the Stock Price of the Securities Lending Transactions and Selling in Taiwan Securities Borrowing and Lending Market." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/19976295181481161084.

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碩士<br>國立臺北大學<br>統計學系<br>105<br>In order to public understanding the economic function of Securities Lending and institutional securities, the Taiwan Stock Exchange (TWSE) advocate that securities lending transactions are not equal to shorting selling. The domestic securities lending literature mainly on exploring the relationship between stock price and securities lending, and the related research of securities lending target weight for the size of the TAIEX weighted index if differential impact. Therefore, this study of the relationship between securities lending from TWSE and stock price (TA
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Gumbo, Victor. "Mean absolute deviation skewness model with transactions costs." Diss., 2003. http://hdl.handle.net/2263/27755.

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LIN, Yu-Sheng, and 林育生. "A Study of the Decriminalization of the Securities Market Manipulation－Focusing on Series Transactions－." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/83790948923025297008.

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碩士<br>國立臺北大學<br>法學系<br>92<br>This thesis is separated into six chapters, and the main content is abstracted as follow: Chapter 1 Introduction 　This chapter explains the motive, purpose, method and limitation of research. Chapter 2 Background and Related Factors of the Prohibition against Market Manipulation 　First of all, this chapter briefly introduces the meanings and the functions of the security market as well as its legal principle. Secondly, it discusses the ideas of the market efficiency in values underlying the legislative purpose, also the l
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Fang, Yi-Ren, and 方奕仁. "The Role of Citizen Participation in the Policy Process of Securities Transactions Income Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/qnzetk.

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碩士<br>淡江大學<br>公共行政學系公共政策碩士在職專班<br>102<br>More than a year has elapsed since the Taiwanese government reinstated the collection of capital gains tax on securities trading. The aim of the present study is to examine, from a policy appraisal perspective, the role played by ordinary citizens in the formulation of government policy in relation to capital gains tax on securities trading, with the aim of suggesting strategies and ideas for improvement. The study uses a review of the literature to explore the results achieved by having ordinary citizens participate in the process of policy formulation
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Li, Yi-Shian, and 李怡仙. "A Study of the Securities Market Manipulation－Focusing on the Civil Liability of Series Transactions." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/7n8ept.

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碩士<br>國立臺北大學<br>法律學系一般生組<br>105<br>In a rapidly changing securities market, the principle of free market is at the core of maintaining market order. Through the operation of a free market mechanism, investors can determine fair price of securities through price negotiations in the exchange market based upon demand and supply, as well as sufficiently public information such as the assets and profitability of listed companies. As for manipulation of the securities market, it is a distortion to the real market price by contriving, which not only inflicts damage on investors in securities transact
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CHEN, FONG-FU, and 陳峰富. "Unlawful acts by affiliated enterprises respecting securities transactions with a focus on the stock exchange market." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/91825857478198646394.

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博士<br>國立政治大學<br>法律學研究所<br>92<br>UNLAWFUL ACTS BY AFFILIATED ENTERPRISES RESPECTING SECURITIES TRANSACTIONS WITH A FOCUS ON THE STOCK EXCHANGE MARKET Abstract Due to the impact of economic liberalization and trade internationalization, operations of enterprises have gradually become capital-intensive and technology-intensive. In order to increase production, expand product line, spread out investment risks, and develop international markets, enterprises have established new companies, merged with others, and purchased shares of other companies, or have engaged in cross-holding of shares b
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Vochozka, Pavel. "Operace s cennými papíry a jejich právní úprava." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-337237.

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Transaction in securities and their legal regulation The aim of this thesis is to define transactions with securities which are executed on capital market by investment firm. Theses is composed of 7 main chapters. Introductory chapters briefly provide evolution of securities in history. Afterwards the thesis focuses on the definition of securities according to contemporary legal regulation and reflects recent multiple changes in legal regulation. Attention is concentrated also to classification of securities in legal regulation. Types of contracts used in transactions with securities are also
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Hsu, Hung-Yi, and 許弘毅. "The Policy Formulation of Securities Transactions Income Tax in Taiwan：A Perspective from the Multiple Streams Model of Policymaking." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/40537402568779579577.

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碩士<br>國立臺灣大學<br>政治學研究所<br>101<br>Securities transactions income tax is one of the most controversial tax-reforming policies in Taiwan. Securities transactions income tax had been suspended during the past 20 years since 1990.Though there were several demands on levying securities transactions income tax, none of them were taken by the administration. However, since this policy was considered top priority in the country''s tax reforms by the "Task Force On Sound Finances", it had invoked serious debates between the government and the public. After four-month discussion, securities transactions
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YANG, YA-JUN, and 楊雅珺. "A Study on the Relationship between Capital Gains Tax on Securities Transactions and Operating Performance of Financial Industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/m7vwk3.

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碩士<br>國立高雄第一科技大學<br>金融系碩士專班<br>106<br>Based on pursuing fairness and justice, and ability to pay principle, the Ministry of Finance reintroduced the capital gains tax on securities transactions on January 1, 2013. After two amendments, on November 17, 2015, the Legislative Yuan passed the three-reading procedure to suspend the capital gains tax. Also, suspension of capital gains tax has been implemented on January 1, 2016. This thesis uses the paired sample t-test and Wilcoxon signed-rank test to examine the influence of reintroduction and suspension of capital gains tax on securities transact
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Lee, Wang-Ping, and 李婉萍. "The Effects of Taiwan's Alternative Minimum Tax System on Corporate Securities and Futures Transactions Income and Investment Tax Credit Behavior." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/26397323029965667154.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>Taiwan has adopted the Alternative Minimum Tax (hereinafter referred to as the AMT) since 1st January, 2006. According to this tax reform, securities and futures transactions income became to be taxed 10％ of the AMT. In order to reduce the tax burden, enterprises may take different behaviors of sales of securities and futures to avoid AMT payments. In addition, the use of investment credits will have limit, because the investment credits can not be used to deduct the AMT. After the implementation of AMT, besides increasing taxes, there will have great impact on e
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Wu, Chun-Mei, and 吳春美. "A Study Regarding the Criminal Liability of Anti-manipulation Provisions－Focusing on Series Transactions in the Securities and Exchange Act." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/65541622922371802109.

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碩士<br>國立臺灣海洋大學<br>海洋法律研究所<br>98<br>This thesis primarily discusses the subjective and objective elements on the series transaction in Article 155, Paragraph I, Subparagraph 4 of the Securities and Exchange Act. Series transaction, which also called “operation behavior”, did not have any set of standards to judge those subjective and objective elements on the series transaction in Article 155, Paragraph I, Subparagraph 4 of the Securities and Exchange Act in our present judicature practice. This is because if there are some different opinions exist, they will make a person who falls into the in
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LI, HSIN-HUNG, and 李信宏. "The Effect of Introduction,Amendment, and Suspension of Capital Gains Tax on Securities Transactions on the Stock Prices of Financial Industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8vwbm7.

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碩士<br>國立高雄第一科技大學<br>金融系碩士專班<br>106<br>Based on the concept of tax reform and the goal of tax fairness, the government introduced the capital gains tax on securities transactions on January 1, 2013. After two major amendments, on November 17, 2015, the Legislative Yuan passed the third-reading procedure to suspend the capital gains tax. This thesis uses event study method to investigate the effect of introduction, amendment, and suspension of capital gains tax on securities transactions on the stock prices of financial industry. Empirical results are as follows: (1) the implementation announcem
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CHOU, CHENG-YU, and 周承佑. "Legislative Discourse in the Party Politics of Taiwan: The Case of the Legislative Debate of the Securities Transactions Income Tax in 2012." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/f4cya9.

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碩士<br>國立臺北大學<br>法律學系法律專業組<br>106<br>In Taiwan, the debate about whether the securities transactions income tax should be levied has been risen every other decade since 1955. The issue of securities transactions income tax was so controversial and complicated that policymakers usually faced tremendous pressure during the decision-making process. One of the most possible factor which caused the pressure is the increased influence of the political parties, both the ruling and the opposition parties, on the law enactment and its enforcement, after the lift of martial law. In addition, the legisla
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Bruce, Johannes Conradie. "Trust and risk in the context of securities lending : a sociological analysis." Diss., 2005. http://hdl.handle.net/10500/2059.

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This dissertation uses a Sociological approach to analyse the risks associated with the practice of securities lending. Risks are those factors that inhibit the development of trust, and trust is essential for people to participate in financial transactions like securities lending. In this dissertation we show that, although there are a number of risks, individual and systemic, that are associated with securities lending, practitioners have, over time, developed an array of risk management procedures and practices to keep these risks at acceptable levels. Securities lending is however not
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Chen, Yi-Hsuan, and 陳怡璇. "A Study on the Nature of Income and the Constitutionality of Income Tax System on Gains derived from Securities Transactions ─ in Comparison with German Law." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9jg52h.

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碩士<br>國立臺灣大學<br>法律學研究所<br>102<br>Since our nation officially started to impose income tax on gains derived from securities transactions on March 1st, 1973, this specific tax had been suspended and re-imposed multiple times over the past decades. After the government suspended the income tax on gains derived from securities transactions on January 1st, 1990 and raised the tax rate of securities transactions to 0.6&;#8240;, investors opposed to the idea of re-imposing income tax on gains derived from securities transactions whenever the government proposed to reinstate this policy. In addition t
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YE, HUEI-PING, and 葉慧萍. "A Study of Prosecutions of "Manipulative Act" Cases in Economic Crimes : with Special Reference on the Serial Transactions of Paragraph1, Subparagraph 4 of Article 155 of the ROC Securities and Exchange Law." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/81870932978618232390.

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碩士<br>國立臺北大學<br>法學系<br>95<br>Chapter One: Preliminary The preamble includes research motivation, objectives, scope, methods and structure. The stock market is the “economic window” of a country in which the economic status responds to the performance of the stock market. A healthy stock market will facilitate economic growth; therefore, “Manipulative acts” should be legally binding. In observing stock market “Manipulative acts” cases, the court action has a tendency to result in acquittal. As a result of unclear regulation, system oversight and difficult access to evidence, the perpetrators of
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Huang, I. Ting, and 黃意婷. "The Impact Factors of Securities Firms Operating Performance after Securities Transaction Income Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/17882279927848891475.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>101<br>Securities Transaction Income Tax has immediately become a hot issue in the stock market since Ministry of Finance proposed to reimpose it on March 2, 2012. The average daily turnover of the stock market decreased sharply, resulting in a direct impact on the capital market and the revenue of securities firms. Operating under increasing pressure, securities firms need to think about how to effectively position and transform themselves and plan for their future development. Based on opinions of a professional manager of a domestic securities firm, literat
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Huang, Yi-Tseng, and 黃逸程. "The Effects of Securities that Uneligible for Short Sale Transaction." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/sgw4gy.

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碩士<br>銘傳大學<br>財務金融學系碩士班<br>96<br>The eligibility of securities for short sale transaction on Taiwan Stock Exchange is according with regulated conditions. In particular, the net worth per share on semi-annual or annual financial reports must be higher than face amounts of N.T. 10. Based on that regulation, we selected 99 sample companies from 2000 to 2007 to investigate the effects on stock returns for event of short sale prohibition. There are two effects when short selling is prohibited, the bland effect is negative which means that the firm’s performance is poor. On the other hand, the stoc
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Hsieh, Ching-Tang, and 謝慶堂. "Stock Market Reaction to the Securities Transaction Income Tax System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/68514645189416461711.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理研究所碩士在職專班<br>101<br>ABSTRACT Securities transaction income tax is not levied for a long time, eroding the tax base and justice of tax. However, the amendments of Income Tax Act are passed under tax reform of 2012. The purposes of this research are to explore the market reactions to the amendment process of securities transaction income tax and investigate how different kinds of firms reacted to this system. Findings suggest that the event dates of financial healthy workforce held on March 28, 2012 and committee of the Legislative Yuan held on May 11, 2012 have negat
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Hao, Tsui Ling, and 郝翠翎. "The Effect of Margin Transaction Criteria Adjustment on Taiwan Securities Market." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/83227676780514638128.

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碩士<br>世新大學<br>經濟學研究所(含碩專班)<br>91<br>Summary Prior to October 21, 1997, our government had adjusted the percentage of deposit bond for borrowing stock subject to the range of increase/decrease in the market’s weighted stock price index, and such adjustment was to be made level by level; however, after October 21, 1997, our government authority would not impose any adjustment at the percentage of deposit bond for borrowing stock until stock market suffered a violent change. Notwithstanding, when our government imposed a policy-based intervention in the stock market occasionally, it would
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Hsiu-Chen, Chang, and 張秀珍. "A Study of Securities Transaction Income Tax Reform－ The Game Theory Approach." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/e54dzf.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理研究所碩士在職專班<br>101<br>The modification in regard to the fairness of capital gains taxation, and the ideals to enforce the fairness and justice of taxation, have virtually become the shared expectation for all the people. However, the different standards of judgment to measure fairness and the fairness perceived by everyone may easily lead to reactions and oppositions in the absence of consent between each other, which reveal the importance of fairness and justice of the tax reform, an issue that needs to be explored. The formation of a particular system usually takes
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羅笠慈. "Legal Considerations for The Non-arm’s Length Transaction under The Securities Law." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/88g7ju.

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碩士<br>逢甲大學<br>財經法律研究所<br>106<br>The financial crimes change with each passing day. The article of the non-arm's length transaction under the securities law was born to fight for the financial order and protect the mass investors. However, the article of the non-arm's length transaction under the securities law is hard to work on practical situation. That's why we should seek for solutions to resolve this problem. Therefore, this study tries to find out a clearly defined of the concept about the non-arm's length transaction under the securities law by compare with other regulations. And, it
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