The Empirical Analysis of the Incentives of Estate Tax Evasion in Taiwan
碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 102 === Taiwan changed the progressive estate tax system with a 50% top tax bracket to a flat tax rate of 10% in 2009. It also increased the estate tax exemption from NTD 7,790,000 to NTD 12,000,000. The purpose of this study is to investigate the incentives...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10966772657521621455 |