Redistributive Effects of Individual Income Taxes in Taiwan’s Centrally-Allotted Tax Revenues
碩士 === 逢甲大學 === 財稅所 === 97 === This thesis takes individual income taxes as an example in Taiwan’s Centrally-Allotted Tax Revenues. We adopt the index of relative share adjustment (RSA) to measure redistributive effects of individual income taxes. We divide three aspects to evaluate the degree of th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/31167371795371772146 |