On the Neutrality of Profit Taxes and Tax Compliance in the Presence of Tax Haven
碩士 === 國立政治大學 === 財政學系 === 104 === In most of research of tax evasion, the main concern is focused on the separability between the evasion strategy and the production strategy and the neutrality of profit tax. However, the models are usually based on the closed economy instead of the strategy of tax...
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| Format: | Others |
| Language: | zh-TW |
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2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05814823007151250745 |