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gu li shui shou xiao ying yu zhong xiao tou zi zhe bao hu
Author(s): 
Pages: 38-41
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  股息红利个人所得税投资者保护自然实验;
Abstract: 本文通过计量经济学中"自然试验"和"双重差分估计"的方法来估计2005年股息红利个人所得税率变化对公司股利政策的影响。研究发现,股息红利个人所得税的下降是股利增加的重要因素。实证结果表明,股息红利个人所得税下降促使公司增加其股利支付,有利于保护中小投资者的利益。进一步完善股利税收政策对于提振股市,增强投资者信心有所裨益。
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