The Tax Incidence of Sharing Economy and Optimal Taxation

碩士 === 國立政治大學 === 財政學系 === 106 === The discussion on the taxation of sharing economy focuses on how to tax sharing economy in practice and its management administratively, given the existing tax system. From both uses and sources side of sharing economy, this study analyzes the efficiency of taxatio...

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Bibliographic Details
Main Authors: Li, Yen-Lin, 李彥霖
Other Authors: 陳國樑
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/j5q7j8