Tax Reform and Tax Evasion: Evidence from Estate and Gift Taxes of Taiwan
碩士 === 國立政治大學 === 行政管理碩士學程 === 106 === The government of Taiwan implemented estate and gift tax reform to create a tax-free environment for light taxation and attracting citizens to redirect their overseas investment back to Taiwan. This law amendment was promulgated on January 21, 2009, in which th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/386ska |