The effect of tax incentives on pretax return on equity and tax burden of industries
碩士 === 國立政治大學 === 會計研究所 === 101 === This study uses the empirical method to examine the impact of the tax incentives on certain industry during multistage of economic development in Taiwan. In order to assess the overall effect of the tax incentives correctly, we not only uses the effective tax rate...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/55291750372454425839 |