An Empirical Study of the Policy Outcomes after the Estate and Gift Tax Reduction in Taiwan
碩士 === 逢甲大學 === 財稅學系 === 102 === This study investigated the policy effects of 2009 estate and gift tax reform that cutted the tax rates drastically. Use the county level estate and gift tax sources and revenue data in Statistical Yearbook of the Ministry of Finance from 2003 to 2012. We adopted pan...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/72025595740574052051 |