English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140887 (78%)
Visitors : 46293208      Online Users : 1872
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/22202


    Title: 臺灣捐地節稅行為之經濟分析
    Other Titles: 台灣捐地節稅行為之經濟分析
    Authors: 王智賢;羅子誼
    Date: 2005-05
    Issue Date: 2009-01-06 15:12:54 (UTC+8)
    Abstract: 本文主要探討捐贈公共設施保留地的行為對高所得的可能買主以及政府雙方面的效率影響。分析結果,從政府以及社會最適的角度來看,當政府徵收公設地的淨現值較高時,財政部明定以土地取得實際成本作為列舉扣除額,應屬可行。
    Relation: 財稅研究,37(3),193-199
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    f373.pdf62KbAdobe PDF2772View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback