A Study on the System of the Estate Tax

碩士 === 佛光大學 === 經濟學系 === 95 === The estate tax is a tax levied on an heir's inherited portion of an estate if the value of the estate exceeds an exclusion limit. The main purpose is the make sure the wealth will not concentrate on the richest few, and the economic and political power will not c...

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Bibliographic Details
Main Authors: Hsu Bo-Jen, 許博仁
Other Authors: 曾銘深
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/63631825885250490986