The Impact of the Alternative Minimum Tax on Research and Development Expenditure and Capital Investment
碩士 === 國立成功大學 === 財務金融研究所 === 98 === To uphold tax equity, to ensure tax revenue for the country, and to make enterprises and individuals to fulfill their minimum income tax obligation as a contribution to public finance, the government adopted the Alternative Minimum Tax (AMT, hereafter) on Janua...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/58177766839026172892 |