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...

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Bibliographic Details
Main Authors: Chen-wang Wang, 楊陳旺
Other Authors: Ching-Tzai Wu
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/84693469484170695690