The impacts of Land Value Increment Tax cut on corporate land transactions
碩士 === 國立政治大學 === 會計研究所 === 92 === The Land Value Increment Tax (LVIT) has been halved for two years from Feb. 1, 2002. (The tax cut policy has been extended from two years previously to three years until Jan. 31, 2005). Prior studies found that the impacts of change in tax rate will be reflected on...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2004
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/27974770672616090040 |