dependent tax rate 中文意思是什麼
dependent tax rate
解釋
有受扶養人稅率-
This paper investigates the effect of corporate tax on capital structure, using total debt ratio and change of long - term debt / total capital ratio separately as the dependent variables, mtr and mtrt - 1 ( marginal tax rate ) separately as the explanatory variables after controlling other variables which have effect on capital structure
本文在控制了其他會對資本結構產生影響的變量的基礎之上,分別以資產負債率、長期負債率的改變作為因變量,當年邊際稅率、前一年邊際稅率作為自變量來檢驗企業所得稅對資本結構的影響。
分享友人