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Dissertations / Theses on the topic 'Tax on withdrawn capital'

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Published: 30 May 2022
Last updated: 31 July 2025

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1

Яблонський, Є. О. "Механізм оподаткування прибутку підприємств". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12736.

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У роботі розглядаються теоретичні основи прибуткового оподаткування підприємств. Проаналізовано нормативно-правове забезпечення механізму стягнення податку на прибуток. Визначено роль податку на прибуток підприємств у формуванні доходів бюджету. Проведено аналіз ефективності діяльності малих та мікропідприємств в Україні. Запропоновано введення диференційованої шкали ставок податку на прибуток юридичний осіб, запровадження механізму інвестиційної податкової знижки та інвестиційного податкового кредиту, зниження ризиків надонадходження податку на прибуток через офшоризацію національної
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2

Zagler, Martin. "Distributional consequences of capital tax coordination." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/906/1/document.pdf.

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This paper has two ambitions. First, we review the economic literature on tax coordination. Second, we argue that the taxation of capital is not an issue of efficiency, but instead an issue of equity. In particular, capital tax coordination can alter the vertical distribution of income between the production factors capital and labour. Capital is in perfectly elastic supply in a small open economy. Therefore the tax incidence falls to the immobile factor, labour. By contrast, capital is in inelastic supply at the international level, and therefore the capital tax incidence falls completely on
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3

Klautke, Tina. "Tax policy, corporations, and capital market effects /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000259487.

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4

Yick, Ho-yin, and 易浩然. "Tax asymmetry, investment decisions and capital structure." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B4098798X.

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5

Yick, Ho-yin. "Tax asymmetry, investment decisions and capital structure." Click to view the E-thesis via HKUTO, 2008. http://sunzi.lib.hku.hk/hkuto/record/B4098798X.

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6

Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.

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7

Niemann, Rainer, and Caren Sureth-Sloane. "Does Capital Tax Uncertainty Delay Irreversible Risky Investment?" WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5154/1/SSRN%2Did2826022.pdf.

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Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as property and wealth taxes, are particularly exposed to tax uncertainty. Capital tax un- certainty emerges from expected tax reforms, the unclear outcome of future tax audits, and simplified estimates of capital tax bases in investment models. Uncertain returns on investment as well as stochastic taxation contribute to overall uncertainty and may significantly affect investment decisions. Hitherto, it is unknown how capital tax uncertainty affects investment timing. However, it is well known that both un
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8

Won, Yun Hi. "Tax treatment of capital income in different inflation environments." Connect to resource, 1991. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1262609964.

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9

Brys, Bert Johan. "Tax arbitrage in the Netherlands evaluation of the capital income tax reform of January 1, 2001 /." [Amsterdam : Rotterdam : Thela Thesis] ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/6881.

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10

Marriage, Wayne Wilson. "An evaluation of the capital gains tax concessions for small business." Thesis, Queensland University of Technology, 2006. https://eprints.qut.edu.au/16326/1/Wayne_Marriage_Thesis.pdf.

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The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital mobility, reduce complexity and compliance costs and generally, make Australia's CGT regime internationally competitive. Division 152 contains four separate small business concessions. In order to qualify for the four CGT concessions, the small business must satisfy stringent tests (basic conditions
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11

Marriage, Wayne Wilson. "An evaluation of the capital gains tax concessions for small business." Queensland University of Technology, 2006. http://eprints.qut.edu.au/16326/.

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The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital mobility, reduce complexity and compliance costs and generally, make Australia's CGT regime internationally competitive. Division 152 contains four separate small business concessions. In order to qualify for the four CGT concessions, the small business must satisfy stringent tests (basic conditions
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12

Chang, Shao-Jung. "Tax policies, vintage capital, and exit and entry of plants." Texas A&M University, 2005. http://hdl.handle.net/1969.1/3203.

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Following Chamley, Lucas, Laitner, and Aiyagari, this dissertation continues to explore the answer for the question of zero capital taxation by discussing how taxes on capital income, labor income, and property affect the economy in the context of a vintage capital model where the embodied technology grows exogenously. The government maximizes social welfare by finding the optimal combinations of the three tax rates in the steady state and examines the welfare gain/loss over and after the transitions caused by different types of shocks. The simulation method used here is linear approximation.
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13

Soler, Roch María Teresa. "The Taxation of Capital Gains in Double Tax Convention Models." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118674.

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The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules applicable to gains derived from the alienation of different type of assets, including specific anti-abuse provisions and a final reference to the exit taxes.<br>El artículo trata de la tributación de las ganancias de capital en situaciones transfronterizas, de acuerdo con las disposiciones previstas en
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14

Nicodème, Gaëtan. "Essays on the empirics of capital and corporate tax competition." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210709.

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La thèse est une collection de cinq articles académiques, chacun apportant une contribution originale à la connaissance et à la recherche scientifique dans le domaine de l’économie de l’imposition du capital et des sociétés. Les travaux empiriques de Gaëtan Nicodème se situent dans le contexte de la concurrence fiscale en Europe.<p><p>Le premier chapitre ‘Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? (Publié dans International Taxation Handbook) revisite la problématique de la concurrence fiscale dans l’Union Européenne, discute la littér
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Bhattacharya, Sandeep. "Aspects of Tax Spillovers: Is There a "Worldwide" Tax Burden?" Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/60.

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The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition. This is important for many reasons especially since it may affect the distribution of income between countries, and influence the flow of capital. As globalization increases, “the race to the bottom” in taxation (which implies tax-cutting) suggests that these spillovers should be r
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16

Smit, Jacobus Gideon. "Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85830.

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Thesis (MAccounting)--Stellenbosch University, 2013.<br>ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule of the Act, are complex and share dealers should approach the tax consequences of share dealing profits with caution. The objective of the assignment was to ensure that the share dealing profits of share dealers (who transact on revenue account) are taxed correctly, with specific reference to the interaction between
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17

Correia, Alexandre Diogo Figueira da Silva. "ESG performance, tax avoidance and external financing decisions in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20881.

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Mestrado em Finanças<br>Este estudo pretende analisar se a evasão fiscal afeta o custo de capital das empresas na Europa, tomando em consideração o nível de ESG das empresas. Enquanto que as atividades de planeamento fiscal podem gerar um maior fluxo de caixa depois de impostos, como resultado de um menor pagamento de imposto para os governos, estas podem também levar a resultados futuros incertos e arriscados, o que pode impor vários riscos para as empresas. Particularmente, tomando em atenção a estrutura de capital das empresas, esses riscos podem afetar significativamente as decisões de fi
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18

Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up e
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19

Ly, Tidiane. "Tax competition within Metropolitan areas." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE2116/document.

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Cette thèse s’intéresse aux choix de politique publique des collectivités locales, telles que les municipalités, qui font face à une forte mobilité du capital, des résidents et des travailleurs. La littérature sur la concurrence fiscale a porté une attention très limitée à cette forte mobilité des agents économiques au niveau local. La mobilité des ménages a le plus souvent été ignorée. Aucun modèle unifié ne tient compte de la mobilité du capital, des résidents et des travailleurs. Les modèles existants,en faisant l'hypothèse de résidents ou travailleurs immobiles, décrivent davantage une réa
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20

Calvosa, Alessandro. "Determinants of Capital Structure in the South African Listed Property Sector." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32565.

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The purpose of this study is to investigate whether empirical evidence support traditional determinants and theories of capital structure in the listed South African property industry, a relatively new adopter of the globally recognised and regulated Real Estate Investment Trust (REIT) structure. There currently exists little academic literature focusing on this specific topic in the South African property sector. Furthermore, the recent change of the prevalent legal form of South African listed property companies, affords a unique opportunity to investigate the possible impact of regulatory c
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21

Anderson, Glenn Michael Economics Australian School of Business UNSW. "Topics in human capital and taxation: effective tax rates on education, the heterogeneous human capital model and the impact of nominal rigidities in the tax system." Publisher:University of New South Wales. Economics, 2007. http://handle.unsw.edu.au/1959.4/41837.

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In this thesis I address several neglected issues relating to the theoretical and applied analysis of human capital and the impact of taxation. I begin with the problem of measuring the effective tax rate on human capital accumulation. I develop a forward-looking measure of the effective tax rate that is grounded in human capital theory, allowing for features that differentiate human capital formation from physical capital formation. These features include concavity of the earnings-investment frontier and adjustments in capital utilization through leisure. I argue that the few attempts that ha
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22

Kato, Hideya, and Mitsuyoshi Yanagihara. "Capital Income Tax Evasion and Welfare Levels in an Overlapping Generations Model." 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2005. http://hdl.handle.net/2237/11925.

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23

Rapera, Corazon L. "Potential impacts of various capital gains tax structures on forest investments." Diss., This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-07282008-135205/.

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24

Devlin, Christopher James. "The Effect of the Capital Gains Tax Rate on Earnings Management." Thesis, The University of Arizona, 2015. http://hdl.handle.net/10150/579041.

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I find evidence that when the capital gains tax rates fell before SOX regulations, earnings were managed up by United States based firms through both accrual and real methods. This maximizes executives take home pay. Just following SOX regulations, earnings were managed higher, which was predominately done through accrual methods. When the capital gains tax rates fell in 2013 levels of earnings management were lower, which is consistent with the idea that executives are looking to maximize their pay. How levels of institutional ownership affect earnings management is less conclusive. Earnings
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25

Azari, Afarin Ahmadi. "Effective tax rate in european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.

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Mestrado em Finanças<br>Este trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeu
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Galiana, Kelly Alexandra Riquelme. "Tax competitiveness in the Netherlands." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20847.

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Mestrado em Finanças<br>A competitividade tributária tem se mostrado cada vez mais importante devido à era da globalização e digitalização, que aumenta a mobilidade de capital das empresas. Conseqüentemente, os países precisam cada vez mais permanecer competitivos em termos de impostos. Este último levanta a questão de saber se isso tem uma influência positiva no desempenho econômico de um país. Esta dissertação tem como objetivo sinalizar o impacto do sistema de tributação das empresas holandês em seu desempenho econômico durante o período de 1995 a 2018. Uma regressão OLS foi realizada
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Elston, Julie Ann. "Tax reform and corporate investment: Theory and evidence of a Q theoretic approach /." Thesis, Connect to this title online; UW restricted, 1992. http://hdl.handle.net/1773/7433.

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28

Hower, Sascha. "Unternehmensbewertung mit dem Tax-CAPM: Fortschritt oder nicht pragmatische Komplexitätssteigerung? /." Aachen : Shaker, 2008. http://d-nb.info/99025903X/04.

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29

Cheng, Yue. "Company capital structure and tax : a study of mid-sized European companies." Thesis, Loughborough University, 2008. https://dspace.lboro.ac.uk/2134/8124.

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This thesis analyses the impact of tax policy on firms' leverage ratios in a balanced panel of 129 medium-sized listed companies from II European countries from 1993 to 2005. A general model of company leverage is applied within which King's tax ratios are used to capture tax policy changes, controlling for non-tax influences suggested by the theory of corporate finance. Various leverage measures are studied to check for the robustness of the estimated model. Total debt is then decomposed into long-term and short-term debt to examine the determinants of different components of debt. The estima
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Schwarze, Corrinna Lina. "A critical analysis of the capital gains tax system for South Africa." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52627.

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Thesis (MAcc)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: Capital gains tax has been introduced into the South African tax system for the first time, on all capital gains arising on or after 1 October 2001. The issue of whether a capital gains tax will be a suitable tax for South Africa has already been addressed in the form of Commission Reports. In these reports, the idea of adopting this tax system was not recommended for the South African tax system or only a limited capital gains tax was recommended. This study, however, investigates whether the legislation passed by gover
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31

Pulido, Matilde Maia Mendes. "Corporate tax avoidance and ex ante equity cost of capital in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13106.

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Mestrado em Finanças<br>A presente dissertação pretende analisar a relação entre o nível de planeamento fiscal e o custo de capital ex ante na Europa, tendo em consideração as características específicas de cada país dado o contexto de maior concorrência fiscal entre empresas. Os resultados obtidos mostram que os investidores têm uma percepção diferente sobre o nível de planeamento fiscal praticado consoante a evolução deste. A análise realizada evidencia que à medida que o nível de planeamento fiscal adoptado aumenta de um nível baixo (low tax avoidance) para um nível mais elevado (high tax a
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Novack, Garth F. "Treasury bill yield reactions to the 1997 capital gains tax rate reduction." Diss., The University of Arizona, 2003. http://hdl.handle.net/10150/280313.

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This study tests the equilibrium of after-tax rates of return described in Miller (1977) by investigating whether a change in tax rates affects the return of an investment asset that is not directly taxed by the rate being changed. Using a model of after-tax investment returns I predict the yields of Treasury bills, which are subject only to ordinary tax rates, have an inverse reaction to changes in the capital gains tax rate. In a sample of daily Treasury bill data, yields appear to increase in response to the surprise reduction in capital gains tax rates on May 7, 1997. While small, this inc
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Pastellas, James P. "Capital gains tax and compensation payments : a clearer understanding of the confusion." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36402/1/36402_Pastellas_1994.pdf.

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The Capital Gains Tax legislation is an extensive and complex piece of legislation which has undergone significant change in an attempt to widen its scope and remove uncertainty. This paper will analyse the Capital Gains Tax provisions as they relate to compensation payments and look to specific case law both in the UK and Australia, to assist in interpretation. The view of the Commissioner of Taxation will also be analysed. A pragmatic approach to the problem will then be submitted. This paper will clearly demonstrate that there is a fundamental need for the Capital Gains Tax provisions
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Kinney, Michael Richard. "Changes in corporate capital structures and investment in response to tax incentives in the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/184996.

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This study examines the empirical reactions of major U.S. corporations to cost recovery tax incentives contained in the Economic Recovery Tax Act of 1981. The major provision of the act, that is relevant to this study, increases the rate of cost recovery on new investment placed in service after 1980. The purpose of the study is to determine if the empirical responses of the firms to these tax incentives are consistent with recent extensions to financial economic theory. The relevant theory predicts that firms will be sensitive to changes in statutory rates of cost recovery, and they will reac
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Siddle, Robert. "Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18624.

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The treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solution, enveloped the idea of a realisation company through the results of the judicial system. In this paper the general income tax principles that relate to realisation companies will be evaluated. A synopsis will be provided, beginning with the locus classicus set out in the case of Berea West, ther
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Hodgkinson, Lynn. "The impact of taxation on the capital budgeting decision of corporate groups." Thesis, University of Plymouth, 1987. http://hdl.handle.net/10026.1/2531.

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The United Kingdom Tax system is not neutral with respect to a Company’s investment and financing decisions, that is incentives and disincentives to invest in particular projects or use particular types of financing arise through the imposition of taxation. Such biases may increase or decrease the value of capital projects, and if a company is to be certain of making accurate investment decisions the incremental tax flows arising due to the project must be included in the evaluation. The tax flows arising through the acceptance of a project may differ depending on the company's or group's tax
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Lo, Tzu-Yi, and 羅子誼. "Consumption Tax、Capital Tax and Economic Growth." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/00275294865971299872.

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碩士<br>國立成功大學<br>政治經濟學研究所<br>94<br>Incorporating　endogenous　growth　theory　and　imperfect　competition　in　goods　markets,　this　thesis　attempts　to　investigate　the　effects　of　consumption　and　capital　taxation　on　economic　growth　and　welfare.　We　find　that,　ignoring　human　capital,　consumption　taxation　does　not　affect　economic　growth　but　deteriorates　domestic　welfare.　Capital　taxation　deteriorates　both　growth　and　welfare.　Concerning　human　capital,　imposing　tax　on　consumption　and　capital　does　not　affect　economic　growth.　However,　consumption　tax　improves　domestic　welfare　and　capital　tax　deteriorates　it. 　　T
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Tsao, Shujung, and 曹淑蓉. "A Study on Tax Avoidance of Individual Capital Gains Tax." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/62370681533896733167.

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碩士<br>大葉大學<br>管理學院碩士在職專班<br>99<br>During the past decade, more than 70％ income tax revenue is concentrated in the salary income earners. However, the capital gains are unearned, but much don’t tax, it’s break the tax equity and efficiency principle of taxes system. Taiwan’s income distribution have worsened, and the gap between rich and poor keeps getting wider. Taiwan’s capital gains tax provisions of the personal are different, high income earners often make use of a security trading income tax exempted to dutiable obtained trans-formation for tax-free obtained, result in tax avoidance. The
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HSU, KUO-WEI, and 徐國維. "Inflation, Tax Policy and Capital Structure." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/55059762161790558884.

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Yu, Hsin-Jung, and 俞欣榮. "Tax Program With Capital-Skill Complementarity." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/94915757416887911032.

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博士<br>國立臺灣大學<br>經濟學研究所<br>103<br>The post-war period has witnessed a secular decline in the relative price of capital equipment and an increase in the equipment to GDP ratio. With capital-skill complementarity, more capital equipment will raise the demand for skilled worker and thus the skill premium, which increases the disparities of economic well-being between skilled and unskilled workers. How should a government set taxes on capital versus labor dynamically in face of the rising inequality across workers? Employing an empirically plausible capital-skill complementarity form of production
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LIN, YU-YONG, and 林鈺詠. "Book-tax conformity and capital structure." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/pc9d3v.

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碩士<br>逢甲大學<br>會計學系<br>106<br>The past studies point out that the greater the company's book-tax conformity (difference), earnings information will decrease (increase). As the structure of com-pensation for investments in debt and equity is different, creditors’ sensitivity to the increase or decrease in the quality of earnings information should not be as large as the response of equity investors, and therefore may lead to the shift of the company’s capital structure. This study used the listed companies in Taiwan from 2005 to 2014 as research samples, and used the undistributed surplus earnin
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Lin, Ching-Hung, and 林京鴻. "The Effect of Imputed Tax on Capital Structure in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/48209155794411771632.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>95<br>This research investigates the effect of imputation tax system on capital structure decision. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the financial leverage should be affected. The empirical results have two suggestions. First, the financial leverage become smaller after carrying out imputation tax system. Second, the more of imputed tax credit, the less of debit ratio in imputation tax system.
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Lin, Ke-Rong, and 林克融. "The Welfare Analysis of Capital Gains Tax." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/13792830045306720204.

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碩士<br>國立臺灣大學<br>經濟學研究所<br>103<br>This paper examines the economic and welfare effects of capital gains tax in a productive economy where investment decisions are constrained by the share value of firms. Given that the government budget is balanced each period, with or without lump-sum recourse, I analyze the steady state effects of a swap between capital gains tax and other forms of taxation, including labor income tax and consumption tax. The results indicate that the consumers’ welfare rises with a tax on capital gains in the stock market. This paper also examines the distributional conseque
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44

Hu, Ting-Hsuan, and 胡庭瑄. "Capital reduction by cash and tax avoidance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4t9n9d.

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Maroun, Warren. "Does capital gains tax aad to or detract from the South African tax system?" Thesis, 2010. http://hdl.handle.net/10539/8286.

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MComm, Faculty of Commerce, Law and Management, University of the Witwatersrand, 2007<br>In attempting to reform the tax system, the State has often relied on the principles of fairness (Vivian, 2006: 79). Indeed, part of the motivation for the introduction of Capital Gains Tax (CGT) was that it could assist with wealth redistribution and bolstering of State revenue to be used to improve the lot of the poor (SARS, 2001). In turn, this would, according to the Congress of South African Trade Unions (COSATU), mark the move to a more progressive tax system that was cognisant of the need for i
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46

Chang, Wan-Ju, and 張琬如. "Tax Expenditure of Capital Gains:A Study of Capital Gains from Securities Exchange." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/20203983000538287449.

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47

Cheng, chiao-hsin, and 鄭巧欣. "The Effects of Book-tax Differences and Tax Shields on Capital Structure Decision." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/88955316484079613316.

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碩士<br>東吳大學<br>會計學系<br>103<br>As industrial diversification and capital market flourishing, the applications and demands of funds have gained more attention of managerial. Previous literature mostly adopt factors like external environment, tax rate, interest tax shields, and the non-debt tax shields to examine the influences on the changes of firms’ capital structure. However, this study investigates the impacts of non-debt tax shields from the perspective of industrial policy. Furthermore, this study focuses on the changes of financing decisions with cross-sectional comparisons when firms conf
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Yi-TingLai and 賴怡婷. "The Tax Impact on Capital Reduction In Cash." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/869htq.

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LIN, CHING-MAN, and 林青滿. "The Announcement Effect of Capital Gains Tax abolition." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/tzswd4.

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碩士<br>明新科技大學<br>管理研究所碩士在職專班<br>104<br>In November 17, 2015 capital gains tax abolition is passed by the Legislative. According to relative reference of capital gains tax empirical study proof tax announcement sure effect capital market and result in abnormal return. This study using GARCH of events-study to analysis the declare effect of capital gains tax abolition in Taiwan stock market. We found the market does not appear as expected in the amount of the price surge; the average rate of compensation was not abnormal obviously go up or lower, indicating that the market before the announcement
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Liang, Su-Mei, and 梁素梅. "Effect of retained earning tax on capital valuation." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/81019960907722780549.

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