A study on the relationship between the abolition / reduction of estate tax and the repatriation of overseas funds
碩士 === 國立成功大學 === 會計學系碩博士班 === 97 === This study investigates the probability of the repatriation of overseas funds when abolishing / reducing of estate tax. The social significance of estate tax is often much greater than the significance of tax revenue. When the government levied the estate tax, t...
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/84693469484170695690 |