An empirical analysis of household equivalence scale and horizontal equity of individual income tax:evidence from Taiwan
碩士 === 國立中興大學 === 財政學研究所 === 84 === Personal exemptions under the individual income tax are the same level for each taxpayer,spouse,and each dependent after 1986. The regulation may not correspond with the rule of fairness. Because the adequacy of the lev...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1996
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| Online Access: | http://ndltd.ncl.edu.tw/handle/77594770228453701258 |