A Study in the Effect of Land Value Increment Tax Rate on the Land Transfer
碩士 === 長榮大學 === 土地管理與開發研究所 === 95 === It was in 1977 that three classes for Land Value Increment Tax rate were designed as 40%、50% and 60% respectively. Until 2002, the policy titled “Land Value Increment Tax Cut in half for three years” was enforced. The tax rate was revised permanently as 20%、30%...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/24389963570103150158 |