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Kuo-Shing Chen
Department of Accounting and Taxation, Shih Chien University, Kaohsiung 845, Taiwan

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Journal article
Published: 27 March 2019 in Sustainability
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This paper provides new evidence on reducing income (or wealth) disparity. Accurate inequality measures are important to policymakers with a concern for inequality governance and the calibration of tax policy. Our empirical findings show that block trading of securities has no significant impact on volume or amount before and after the 2015 abolition of capital gains taxation in Taiwan. Crucially, the results ultimately demonstrate complete capital gains tax redistribution failure, due to capital flight into overseas investments. Thus, tax policy cannot be the only channel to reduce these inequalities. At the national level, policymakers could build on the conclusions drawn in this paper by developing corporate social responsibility (CSR) strategies and adjusting the tax systems for wealthy people so as to achieve policy goals. Our study aims to provide the first quantitative empirical evidence recognizing significant factors among the CSR strategies pursued to strengthen the rules of inequality governance. More precisely, we have also applied both fully modified and dynamic ordinary least squares cointegration tests, as well as conical cointegration regression, to check the robustness of our estimation results.

ACS Style

Kuo-Shing Chen; Chien-Chiang Lee; Huolien Tsai. Taxation of Wealthy Individuals, Inequality Governance and Corporate Social Responsibility. Sustainability 2019, 11, 1851 .

AMA Style

Kuo-Shing Chen, Chien-Chiang Lee, Huolien Tsai. Taxation of Wealthy Individuals, Inequality Governance and Corporate Social Responsibility. Sustainability. 2019; 11 (7):1851.

Chicago/Turabian Style

Kuo-Shing Chen; Chien-Chiang Lee; Huolien Tsai. 2019. "Taxation of Wealthy Individuals, Inequality Governance and Corporate Social Responsibility." Sustainability 11, no. 7: 1851.

Journal article
Published: 01 February 2018 in Real Estate Economics
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This paper presents some theoretical and empirical approaches for identifying interactions among fundamental economic variables that determine housing prices. Using home equity conversion mortgage (HECM) loan-level data, this study quantifies the major risks of reverse mortgages and shows that higher housing prices induce higher demand for reverse mortgages among elderly homeowners. Senior citizens rationally hold pessimistic expectations about future housing price appreciation and lock in their home-equity gains by obtaining reverse mortgages, which in turn led to the substantial HECM growth prior to the financial crisis of 2008. A novel simulation also forecasts HECM loans under various economic scenarios. From a mortgage credit perspective, these findings generate several policy implications for the implementation of “HECM 3.0.”This article is protected by copyright. All rights reserved

ACS Style

Kuo-Shing Chen; J. Jimmy Yang. Housing Price Dynamics, Mortgage Credit and Reverse Mortgage Demand: Theory and Empirical Evidence. Real Estate Economics 2018, 48, 599 -632.

AMA Style

Kuo-Shing Chen, J. Jimmy Yang. Housing Price Dynamics, Mortgage Credit and Reverse Mortgage Demand: Theory and Empirical Evidence. Real Estate Economics. 2018; 48 (2):599-632.

Chicago/Turabian Style

Kuo-Shing Chen; J. Jimmy Yang. 2018. "Housing Price Dynamics, Mortgage Credit and Reverse Mortgage Demand: Theory and Empirical Evidence." Real Estate Economics 48, no. 2: 599-632.

Journal article
Published: 01 January 2018 in Cogent Business & Management
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ACS Style

Kuo-Shing Chen; Huolien Tsai. Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective. Cogent Business & Management 2018, 5, 1 .

AMA Style

Kuo-Shing Chen, Huolien Tsai. Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective. Cogent Business & Management. 2018; 5 (1):1.

Chicago/Turabian Style

Kuo-Shing Chen; Huolien Tsai. 2018. "Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective." Cogent Business & Management 5, no. 1: 1.