1) tax clientele effect
税收客户群效应
1.
In this paper we investigates the tax effect and tax clientele effect of Chinese stock markets during 2002 to 2007,the results are consistent with the hypothesis that price changes on ex-dividend days reflect the relative taxation of dividends and capital gains for the "representative" investor,and there are tax clientele effect in Chinese stock markets.
本文分析了2002—2007年A股市场的纯现金红利分红数据,检验了这一期间在除息日套利的可能性,证实该期间市场存在除息日股价的税负效应,以及税收客户群效应。
2) tax effect
税收效应
1.
An Empirical Study on Tax Effect of Dividend Policy in China;
我国股利政策税收效应的实证研究
2.
Due to different investors having different tax rate,whether there is tax effect in the bond market is an important issue.
通过实证比较分析,发现我国银行间债券市场收益率曲线存在税收效应。
3.
Based on the Miller model,this paper takes the tax effect of capital structure decision as the master clew and extends the hypothesis.
以资本结构的税收效应为研究主线,以MM模型作为研究工具,对其假设条件不断扩展,在结合中国实际税收制度的基础上,分析税收对企业资本结构的影响,并在中国目前税收制度条件下,进一步测算MM模型的税收效应。
3) tax revenue effect
税收效应
1.
Study on tax revenue effect in Japanese economic development after world warⅡ;
论战后日本经济发展中的税收效应
4) Trade Debtors/Accounts Receivable
应收客户账款
5) Customer Spreading Effectiveness
客户波及效应
6) EFFICIENT CUSTOMER RESPONSE (ECR)
有效客户反应
补充资料：债券的税收效应
债券的税收效应——
债券的税收效应主要是指对债券的收益是否征税，涉及债券的税收有利息预扣税和资本税。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条