The Effect of Exemptions and Deductions of Taiwan Individual Income Tax on the Distribution of Income

碩士 === 逢甲大學 === 財稅所 === 94 === The individual income tax in Taiwan is considered to improve the social equity because it adopts a progressive tax system. A tax concerns not only the sufficient tax revenue but also the impacts on economic activities and government policies. The legal allowance of ded...

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Bibliographic Details
Main Authors: Hung-Kuan Chu, 朱洪寬
Other Authors: Kung-Cheng Lin
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/93102510866375131666