Consumption Tax in Taiwan -- Annual V.S. Lifetime Tax Incidence
碩士 === 國立中興大學 === 財政學研究所 === 86 === Traditional studies that compute tax incidence on the basis of current expenditure relative to current income find consumption taxes to be regressive. If consumption decided are not based entirely on contemporaneousincome or if the population shows significant inc...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
1998
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| Online Access: | http://ndltd.ncl.edu.tw/handle/68544742677127145180 |