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...
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/j5q7j8 |