A Fundamental Reform of the House Tax in Taiwan —Using the Consumption Value of Housing as the Tax Base
碩士 === 國立政治大學 === 財政學系 === 108 === In recent years, both theoretical and empirical discussions on the house tax have been mainly focused on the review of the tax base assessment and the tax rate structure. There has been no discussion on the fundamental question of the theoretical basis of taxing ho...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65sfrp |