The Optimal Tax Rates in the Presence of Profit Shifting
碩士 === 國立政治大學 === 財政學系 === 105 === Most of the literatures regarding the firms’ tax avoidance is based on the structure of perfectly competitive markets. Furthermore, the tax rates are generally exogenously determined. To fill the gap in the literature, this thesis follows Singh and Vives (1984) and...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/8ujv5w |