税差理论
- 网络Tax difference theory
税差理论-
传统学派主要有一鸟在手理论，MM股利无关论、税差理论；
Traditional school includes bird-in-hand theory , MM theory and tax difference theory ;
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首先围绕股利是否影响公司市场价值，介绍三种具有代表性的传统理论观点：股利无关论、一鸟在手理论和税差理论。
The chapter one first introduces several views on the western traditional and modern dividend theories according to whether dividend influences the market value of company : dividend indifference theory , bird-in-one-hand theory and taxation difference theory .