The Empirical Study of Excess Burden of Taiwan Business Tax
碩士 === 逢甲大學 === 會計與財稅研究所 === 89 === A tax policy should consider the tax-induced administrative costs as well as the social welfare costs (or excess burden) in the aspect of efficiency. Abundant empirical studies focus on the estimation of excess burden induced by the income ta...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/86009532073188196176 |