A Study of Taiwan's Local Inter-jurisdictional Tax Competition
碩士 === 世新大學 === 經濟學研究所(含碩專班) === 93 === The paper studies the phenomena of tax competition among Taiwan’s local jurisdictions, we calculate two kinds of real land tax rate respectively according to the land tax and the land increment duty data, and using the spatial econometric approach to compare t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/75030257455602661678 |