- 學位論文
房地合一稅二次修訂之市場反應
Market Reaction to the Second Revision of Real Estate Consolidation Tax
並列摘要
This study investigates the market reaction to the second revision of the consolidation tax. The empirical results show that, on average, the construction industry has a negative market reaction on the important event dates of the second revision of the real estate integration tax. However, the results show that companies with high asset stocks and debt ratios do not have significant market reactions on the critical event dates of the second revision of the combined real estate tax. The empirical results of this study can provide regulatory agencies to understand the impact of the new real estate taxation system on my country's capital market.
參考文獻
王惠君，2021，雙北都會區房屋與土地交易所得稅對房地產市場影響之研
究，國立臺北商業大學企業管理研究所未出版碩士論文。
宋季真，2017，健全房市政策對營建業上市公司股價表現之影響，國立交通
大學企業管理研究所未出版碩士論文。
李同榮，2021，台灣房屋萬萬稅如何全面革新。理財周刊，第1088期；
延伸閱讀
- 徐俊賢、莊蕎安（2021）。房地合一2.0之所得稅法修正重點解析。會計研究月刊，(427)，38-43。https://doi.org/10.6650/ARM.202106_(427).0005
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- 陳麗玲（2021）。房地合一稅實行後對於不同型態之房地產移轉稅負影響〔碩士論文，國立臺北商業大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0064-2712202217113125
- 簡慧美（2019）。The Study of the Consolidated Housing and Land Tax Reform to Real Estate Property Tax System〔碩士論文，中原大學〕。華藝線上圖書館。https://doi.org/10.6840/cycu201900124
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