서지주요정보
韓國의 企業財務構造와 稅制에 관한 理論的, 實證的 硏究 = The corporate capital structure and tax system in korea : a theoretical and empirical investigation
서명 / 저자 韓國의 企業財務構造와 稅制에 관한 理論的, 實證的 硏究 = The corporate capital structure and tax system in korea : a theoretical and empirical investigation / 河泰亨.
발행사항 [서울 : 한국과학기술원, 1984].
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4102677

소장위치/청구기호

학술문화관(문화관) 보존서고

MMGS 8423

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초록정보

This thesis has two tasks: One of them is to analyze the relationship between the capital structure and tax system in Korea by using the 'seemingly unrelated' models of the optimal capital structure and neutral tax system. The capital structure model was extended by incorporating the market interest rate and regulated interest rate which are uniquely observed in Korea. The other, more important, is to test the models with an explicit consideration of the Korean tax environment. The capital structure theory relate the capital structure with the corporate and individual tax rates, market and regulated interest rates, and inflation rate. The result of the empirical test confirms the magnitudes and directions predicted by the models. Also, the result indicates the downward rigidity of the average debt-equity ratio of the sampled firms during 1961-1982. An empirical result of the neutral tax model implies that the trend of the debt-equity ratio may be explained by the availability hypothesis. In order to achieve the neutral tax system in Korea, it is desirable to introduce a fixed tax rate on the income at the corporate level and abolish the individual taxes on dividend income.

서지기타정보

서지기타정보
청구기호 {MMGS 8423
형태사항 iii, 111 p. : 삽도 ; 26 cm
언어 한국어
일반주기 저자명의 영문표기 : Tae-Hyung Ha
지도교수의 한글표기 : 노공균
지도교수의 영문표기 : Kong-Kyun Ro
학위논문 학위논문(석사) - 한국과학기술원 : 경영과학과,
서지주기 참고문헌 : p. 101-111
주제 Business tax.
재무 관리. --과학기술용어시소러스
세금. --과학기술용어시소러스
Finance.
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