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The Effects of Halved Imputation Tax Credits and Wealthy Tax on the Dividend Policies of Listed Companies:
A Comparative Study of Family and Non-Family Firms in Taiwan
the activity of a capital market. A government should consider the economic consequences
for a capital market when making new tax reforms.
However, we should note some research limitations. We did not include financial or
insurance firms in our sample. Therefore, the results of the study may not be applicable to
financial and insurance firms.
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