The Effect of the Alternative Minimum Tax on Tax Burden : Evidence from the TSEC Taiwan 50 Index

碩士 === 國立臺灣大學 === 經濟學研究所 === 95 === Following the integration of individual and business income tax system, the Alternative Minimum Tax (AMT) system, instituted in 2006, is another major income-tax reform Taiwan undertakes. Just three days before the AMT’s implementation, Taiwan Semiconductor Manufa...

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Bibliographic Details
Main Authors: Wen-Yi Lin, 林文義
Other Authors: Hsien-Feng Lee
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/99316276994514215352