The Effectiveness Analysis ofR&D Investment Tax Credit Policy in Taiwan

碩士 === 銘傳大學 === 會計學系碩士班 === 100 ===   R&D has significant external economic benefits, and most governments adopt tax expenditure policy to urge enterprises to increase their investment in R&D. However, tax incentives should still conform to the cost-effectiveness principle. By changing the p...

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Bibliographic Details
Main Authors: Yi-Xuan Wu, 吳逸軒
Other Authors: Chuan-Ching Lee
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/19778919101303615658