Empirical Analysis of Estate Tax Evasion： The Case in Taiwan
碩士 === 國立清華大學 === 經濟學系 === 98 === For a good tax design, especially a tax like estate and gift tax which generates huge compliance costs, it is important to understand how to reduce the incentive of tax evasion. Most empirical literature about tax evasion in Taiwan was focused on other taxes, such a...
| 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/47511463861247405573 |