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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/65121

    Title: 復徵證券交易所得稅對台灣股市之影響
    Authors: 謝宜燕;Hsieh,Yi-yen
    Contributors: 企業管理學系在職專班
    Keywords: 證券交易所得稅;多變量重複測量
    Date: 2014-07-18
    Issue Date: 2014-10-15 14:41:18 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 我國立法院於民國101年7月25日三讀通過所得稅法與所得基本稅額條例修正案,訂定於民國102年1月1日起復徵證券交易所得稅;隔年6月25日,立法院又通過所得稅法部分條文修正案,確立證券交易所稅之課徵方式,並回溯至民國102年1月1日起實施。
    ;On July 25th, 2012, The Ordinance amendments of Income tax and Basic Income amount of Tax was three-reading through by Legislative Yuan and was scheduled to be in effect on Jan 1st, 2013. Thereafter, The Legislative Yuan adopted an Additional Ordinance amendment of Income tax which was retroacted to Jan 1st, 2013 and finally enacted the Security Transaction Income Tax on June 25th, 2013.
    According to the above, this study is discussing the impact of levying Security Transaction Income Tax on Taiwan stock markets. The statistic method, Multivariate Repeat Measure, is used for observation on the variation of price and volume of Taiwan listed and OTC companies stocks. After the statistical analysis, it is finally realized that the impact is lower than markets expected and the activity of stock markets has no obvious effect by the Security Transaction Income tax as well.
    Appears in Collections:[企業管理學系碩士在職專班] 博碩士論文

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