Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/102496
DC Field | Value | Language |
---|---|---|
dc.contributor | 地政系 | |
dc.creator | 林元興 | zh_TW |
dc.creator | Lin, Edward Y. | |
dc.date | 1987-12 | |
dc.date.accessioned | 2016-09-30T08:29:06Z | - |
dc.date.available | 2016-09-30T08:29:06Z | - |
dc.date.issued | 2016-09-30T08:29:06Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/102496 | - |
dc.description.abstract | 土地稅乃貫徹平均地權的主要工具,須能符合財政目的、地盡其利、與地利共享等要求,我國的各種土地稅行之有年,成效斐然,對地方政府的財政貢獻頗鉅,其中以地價稅與土地增值稅尤具特色,然精益求精,我國的土地稅制尚有許多有待改進之處,本文綜合外國的理論與制度,以及我國之實況,建議宜採單一稅性質的地價稅最為理想。 | |
dc.format.extent | 2940691 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 國立政治大學學報,56,149-181 | |
dc.title | 貫徹平均地權的理想土地稅制 | zh_TW |
dc.title.alternative | An Ideal Taxation for Equitable Distribution of Land Rights | |
dc.type | article | |
item.fulltext | With Fulltext | - |
item.openairetype | article | - |
item.grantfulltext | open | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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56-149-181.pdf | 2.87 MB | Adobe PDF2 | View/Open |
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