Tax Reform via Consumption Taxes: the Case of Taiwan
碩士 === 國立中山大學 === 經濟學研究所 === 104 === Tax burden as a percentage of GDP in Taiwan has gradually declined since 1995. To improve it is increasing tax revenue. Many countries increase tax revenue by taxing consumption. Based on it, this paper studies the macroeconomic effects of tax reform via increasi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a6x2a7 |