Taxes and Capital Structure
نویسندگان
چکیده
منابع مشابه
Capital gains taxes on housing ¤
Recent years have seen large swings in house prices in many countries. Motivated by housing price variations, proposals for taxing capital gains (nominal or real) on housing have repeatedly been put forth. The idea seems to be that such taxes would curb the redistribution occurring between those owning houses and those trying to get into the market for owner-occupied housing. Our paper shows th...
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Taiwan, Republic of China (ROC), introduced a new income tax system, combining corporate and personal income taxes, on 1 January 1976. This new tax system, resembling those used in many European countries, has had a significant impact on the debt/equity capital structure of companies domiciled in Taiwan. This study provides historical background concerning taxing policies, an analysis of the ne...
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ژورنال
عنوان ژورنال: Journal of Financial and Quantitative Analysis
سال: 2015
ISSN: 0022-1090,1756-6916
DOI: 10.1017/s0022109015000174