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題名:The Effects of Reducing the Securities Transaction Tax on Day Trading: Evidence from the Taiwan Stock Market
書刊名:會計評論
作者:吳貞慧 引用關係王姿韻
作者(外文):Wu, Chen-huiWang, Tzu-yun
出版日期:2020
卷期:70
頁次:頁135-169
主題關鍵詞:當日沖銷資券互抵市場品質證券交易稅Day tradingMargin nettingMarket qualitySecurities transaction tax
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:2
  • 點閱點閱:5
期刊論文
1.Schwert, G. W.、Seguin, P. J.(1993)。Securities Transaction Taxes: An Overview of Costs, Benefits and Unresolved Questions。Financial Analysts Journal,49,27-35。  new window
2.Baltagi Badi H.、Li, Dong、Li, Qi(2006)。Transaction Tax and Stock Market Behavior: Evidence from an Emerging Market。Empirical Economics,31,393-408。  new window
3.Hu, S.-Y.(1998)。The effects of the stock transaction tax on the stock market--Experiences from Asian markets。Pacific-Basin Finance Journal,6,347-364。  new window
4.Summers, Laurence H.、Summers, Victoria P.(1989)。When Financial Markets Work Too Well: A Cautious Case For a Securities Transactions Tax。Journal of Financial Services Research,3,261-286。  new window
5.Foucault, T.、Sraer, D.、Thesmar, D. J.(2011)。Individual Investors and Volatility。The Journal of Finance,66(4),1369-1406。  new window
6.Stiglitz, Joseph E.(1989)。Using tax policy to curb speculative short-term trading。Journal of Financial Services Research,3,101-115。  new window
7.Umlauf, Steven R.(1993)。Transaction Taxes and The Behavior of The Swedish Stock Market。Journal of Financial Economics,33(2),227-240。  new window
8.Becker, Sascha O.、Ichino, Andrea(2002)。Estimation of average treatment effects based on propensity scores。The Stata Journal: Promoting communications on statistics and Stata,2(4),358-377。  new window
9.Barber, Brad M.、Lee, Yi-Tsung、Liu, Yu-Jane、Odean, Terrance(2007)。Is the aggregate investor reluctant to realise losses? Evidence from Taiwan。European Financial Management,13(3),423-447。  new window
10.Chou, R. K.、Wang, G. H. K.(2006)。Transaction tax and market quality of the Taiwan stock index futures。Journal of Futures Markets,26,1195-1216。  new window
11.Heckman, James J.、Ichimura, Hidehiko、Todd, Petra E.(1997)。Matching as an Econometric Evaluation Estimator: Evidence from Evaluating a Job Training Programme。The Review of Economic Studies,64(4),605-654。  new window
12.Dehejia, Rajeev H.、Wahba, Sadek(2002)。Propensity Score-Matching Methods for Nonexperimental Causal Studies。The Review of Economics and Statistics,84(1),151-161。  new window
13.Imbens, Guido W.(2004)。Nonparametric Estimation of Average Treatment Effects under Exogeneity: A Review。Review of Economics and Statistics,86,4-29。  new window
14.Shipman, J. E.、Swanquist, Q. T.、Whited, R. L.(2017)。Propensity score matching in accounting research。The Accounting Review,92(1),213-244。  new window
15.柯冠成、周冠男、楊念慈(20170500)。當沖交易證交稅改革與臺股量能之提升。證券公會季刊,21-28。  延伸查詢new window
16.黃勢璋、林馨怡、連賢明(20130300)。養雞生蛋或殺雞取卵--論期交稅之降稅效果。經濟論文,41(1),1-37。new window  延伸查詢new window
17.Becchetti, L.、Ferrari, M.、Trenta, U.(2014)。The impact of the French Tobin tax。Journal of Financial Stability,15,127-148。  new window
18.Bertrand, M.、Duflo, E.、Mullainathan, S.(2004)。How much should we trust difference-in-differences estimates?。The Quarterly Journal of Economics,119,249-275。  new window
19.Capelle-Blancard, G.(2017)。Curbing the growth of stock trading? Order-to-trade ratios and financial transaction taxes。Journal of International Financial Markets, Institutions & Money,49,48-73。  new window
20.Capelle-Blancard, G.、Havrylchyk, O.(2016)。The impact of the French securities transaction tax on market liquidity and volatility。International Review of Financial Analysis,47,166-178。  new window
21.Cappelletti, G.、Guazzarotti, G.、Tommasino, P.(2017)。The stock market effects of a securities transaction tax: Quasi-experimental evidence from Italy。Journal of Financial Stability,31,81-92。  new window
22.Colliard, J.-E.、Hoffmann, P.(2017)。Financial transaction taxes, market composition, and liquidity。The Journal of Finance,72(6),2685-2715。  new window
23.Deng, Y.、Liu, X.、Wei, S.-J.(2018)。One fundamental and two taxes: When does a Tobin tax reduce financial price volatility?。Journal of Financial Economics,130(3),663-692。  new window
24.Garrido, M. M.、Kelley, A. S.、Paris, J.、Roza, K.、Meier, D. E.、Morrison, R. S.、Aldridge, M. D.(2014)。Methods for constructing and assessing propensity scores。Health Services Research,49(5),1701-1720。  new window
25.Gomber, P.、Haferkorn, M.、Zimmermann, K.(2016)。Securities transaction tax and market quality--the case of France。European Financial Management,22,313-337。  new window
26.Hvozdyk, L.、Rustanov, S.(2016)。The effect of financial transaction tax on market liquidity and volatility: An Italian perspective。International Review of Financial Analysis,45,62-78。  new window
27.Indriawan, I.(2020)。Market quality around macroeconomic news announcements: Evidence from the Australian stock market。Pacific-Basin Finance Journal,61。  new window
28.Liu, S.(2007)。Securities transaction tax and market efficiency: Evidence from the Japanese experience。Journal of Financial Services Research,32,161-176。  new window
29.Meyer, S.、Wagener, M.、Weinhardt, C.(2015)。Politically motivated taxes in financial markets: The case of the French financial transaction tax。Journal of Financial Services Research,47,177-202。  new window
30.Phylaktis, K.、Aristidou, A.(2007)。Security transaction taxes and financial volatility: Athens stock exchange。Applied Financial Economics,17,1455-1467。  new window
31.Pollin, R.、Baker, D.、Schaberg, M.(2003)。Securities transaction taxes for U.S. financial markets。SSRN Electronic Journal。  new window
32.Pomeranets, A.、Weaver, D. G.(2018)。Securities transaction taxes and market quality。Journal of Financial and Quantitative Analysis,53,455-484。  new window
33.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika,70(1),41-55。  new window
34.Parkinson, Michael(1980)。The extreme value method for estimating the variance of the rate of return。Journal of Business,53(1),61-65。  new window
研究報告
1.The Taiwan stock exchange corporation。Indices monthly statistics。  new window
其他
1.(20190711)。台股成交量下滑上半年證交稅縮水逾二成,https://www.chinatimes.com/newspapers/20190711000246-260202?chdtv。  延伸查詢new window
2.(20180328)。為求公平綠委提證交稅也減半財長:不合適長期沒效益,https://www.nownews.com/news/20180328/2725566/。  延伸查詢new window
3.立法院(2018)。證券交易稅條例第二條之二條文修正草案評估報告,https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=6588&pid=166863。  延伸查詢new window
4.(20161213)。當沖降證交稅財長:最多一年,https://ec.ltn.com.tw/article/paper/1061094。  延伸查詢new window
5.金融監督管理委員會(2017)。調降現股當日沖銷證券交易稅之稅式支出評估報告,https://www.sfb.gov.tw/ch/home.jsp?id=769&parentpath=0,2。  延伸查詢new window
6.財政部財政史料陳列室。證券交易稅重要史料,http://museum.mof.gov.tw/ct.asp?xItem=15580&ctNode=35&mp=1。  延伸查詢new window
7.(20180413)。〈當沖降稅延長拍板〉投資人更改交易類別件數暴增券商盼資券互抵也降稅,https://news.cnyes.com/news/id/4095380。  延伸查詢new window
8.The Bank of New York Mellon(2018)。Financial Transaction Taxes (FTT): A Global Perspective,https://www.bnymellon.com/emea/en/_locale-assets/pdf/our-thinking/ftt-globalperspective-brochure-03-2018.pdf。  new window
9.Desjardins, J.(2017)。The 20 largest stock exchanges in the world,https://www.visualcapitalist.com/20-largest-stock-exchanges-world/。  new window
圖書論文
1.Campbell, J. Y.、Froot, K. A.(1994)。International experiences with securities transaction taxes。The Internationalization of Equity Markets。Chicago:University of Chicago Press。  new window
 
 
 
 
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