An Analysis of Horizontal and Vertical Equity of the Alternative Minimum Tax
碩士 === 臺灣大學 === 會計學研究所 === 98 === Taiwan has adopted the Income Basic Tax Act since January 1st 2006. The purpose of the new income tax system is to make the companies or individuals, who only pay little or even negative income taxes because of tax relief, have at least a certain percentage of the i...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85755400979894488041 |