A Research on the Impact of the Changes in Land Value Increment Tax Rates upon Different Counties and Cities

碩士 === 國立臺灣大學 === 會計與管理決策組 === 97 === To stimulate the economy, the government of Taiwan enacted a two-year 50% tax cut on the Land Value Increment Tax in 2002 for three years and a permanent tax rate cut in 2006. This study examines the effect of the changes in Land Value Increment Tax policy on t...

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Bibliographic Details
Main Authors: Hsu-Ho Chou, 周栩合
Other Authors: Suming Lin Ph.D.
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/89262931203320177077