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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/102295

    Title: 奢侈稅對投資人情緒的影響 : 以奢侈稅對相關產業的衝擊為例
    Other Titles: The impact of luxury tax on investor sentiment : an illustration by observing its influence on related industries
    Authors: 陳香文;Chen, Xiang-wen
    Contributors: 淡江大學會計學系碩士在職專班
    林谷峻;韓幸紋;Lin, Gu-jun;Han, Xing-wen
    Keywords: 奢侈稅;投資人情緒;週轉率;淨個人交易;事件研究法;Luxury Tax;Investor Sentiment;Turmover rate;Net Individual Trading;Event Study
    Date: 2014
    Issue Date: 2015-05-04 09:52:13 (UTC+8)
    Abstract: 論文名稱:奢侈稅對投資人情緒的影響 頁數:67

    畢業時間及提要別: 103 學年度第2學期 碩士 學位論文提要
    研究生:陳香文 指導教授:林谷峻 博士、韓幸紋 博士


    Thesis Title: Pages:67
    The Impact of luxury tax on investor sentiment- an illustration by observing its influence on related industries

    Graduation and Summary Category: 103 Year 2nd Semester
    Master''s Thesis Summary

    Graduate: Chen Xiangwen Advisor: Dr. Lin Gujun, Dr. Han Xingwen

    Abstracts content:

    This study aimed to discuss the effect of the luxury tax on investor sentiment,respectively, turnover rate and net individual trading measure of professional investors and retail investor sentiment, by using the event study method, the revised tax policy analysis period, professional investors and retail investor sentiment is affected.

    The empirical results show, professional investors and retail investors react to the implementation of the luxury tax is completely different attitude, when implemented before the luxury tax, turnover mostly significant negative reaction, representatives of professional investors on the housing market outlook survey considered. The net result of personal investment transactions (NIT) is generally positive effect, description retail investors hope the government can curb high prices, further support for the luxury tax policy. To the lock-up period from the expiry of the implementation, turnover back positive, representatives of professional investors think the government may be ineffective because of the tax, further amending the law or repeal, so that professional investors invest for the future housing market and hold a glimmer of hope, but the net personal investment transactions (NIT) is significantly negative, on behalf of retail investors who think the poor play house with a luxury tax effect, because the prices are still high.

    This is something the government in reviewing the tax system, can place a lot of thinking, how to balance both professional investors and retail investors between, thus achieving the investor''s needs.

    Keywords: Luxury tax、Investor sentiment、Turmover rate、Net individual trading、Event Study

    Appears in Collections:[會計學系暨研究所] 學位論文

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