The changes in tax revenue after amendment of Estate and Gift Tax Law： evidence from R.O.C.
碩士 === 國立政治大學 === 會計研究所 === 102 === Facing with several unfavorable factors such as economic downturn, budget deficits, and enormous social welfare expenditures, Taiwanese government decided to lead a reform of current tax system by dropping the highest marginal tax rate of estate and gift tax f...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/28052979461821113440 |