A Horizontal Equity Analysis of the Surtax on Retained Earnings and its Alternative Regimes.
碩士 === 國立臺灣大學 === 會計學研究所 === 91 === Taiwan has adopted the imputation tax credit system since January 1st 1998. The new income tax system integrates individual income tax and business income tax to eliminate double taxes on business income. Meanwhile, in order to moderate the impact on government fi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/80455724967110606576 |