| dc.contributor.advisor | 劉永憲 | zh_TW |
| dc.contributor.advisor | LIU, YONG-XIAN | en_US |
| dc.contributor.author (Authors) | 陳錦秀 | zh_TW |
| dc.contributor.author (Authors) | CHEN, JIN-XIU | en_US |
| dc.creator (作者) | 陳錦秀 | zh_TW |
| dc.creator (作者) | CHEN, JIN-XIU | en_US |
| dc.date (日期) | 1985 | en_US |
| dc.date.accessioned | 5-May-2016 14:19:45 (UTC+8) | - |
| dc.date.available | 5-May-2016 14:19:45 (UTC+8) | - |
| dc.date.issued (上傳時間) | 5-May-2016 14:19:45 (UTC+8) | - |
| dc.identifier (Other Identifiers) | B2002006629 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/91317 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政學系 | zh_TW |
| dc.description.abstract (摘要) | 在現行所得稅制度下，由於課稅期間的規定，會計基礎的選擇篤累進稅率的採行，使 | zh_TW |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#B2002006629 | en_US |
| dc.subject (關鍵詞) | 所得變動 | zh_TW |
| dc.subject (關鍵詞) | 課稅方法 | zh_TW |
| dc.subject (關鍵詞) | 集遽效果 | zh_TW |
| dc.subject (關鍵詞) | 緊銷效果 | zh_TW |
| dc.subject (關鍵詞) | 任意轉移 | zh_TW |
| dc.subject (關鍵詞) | 所得平均法 | zh_TW |
| dc.subject (關鍵詞) | 所得稅 | zh_TW |
| dc.subject (關鍵詞) | BUNCHING-EFFECT | en_US |
| dc.subject (關鍵詞) | LOCKING-IN-EFFECT | en_US |
| dc.subject (關鍵詞) | U.S.A. TAX | en_US |
| dc.title (題名) | 所得變動之課稅方法研究 | zh_TW |
| dc.type (資料類型) | thesis | en_US |
