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題名 The Impact of Tax-Exempt Stock and Land Capital Gainson Corporate Effective Tax Rates
其他題名 證券及土地交易所得免稅對我國公司有效稅率之影響
作者 Chen, Ming-Chin; Lin, Suming; Chang, Tien-Hsun
陳明進;林世銘;張天勳
關鍵詞 Effective tax rate; Stock capital gain; Land capital gain; Affiliated enterprises; Political cost hypothesis
日期 2001-04
上傳時間 13-Jan-2009 15:31:07 (UTC+8)
關聯 中華會計學刊,2(1),33-56
資料類型 article
dc.creator (作者) Chen, Ming-Chin; Lin, Suming; Chang, Tien-Hsunzh_TW
dc.creator (作者) 陳明進;林世銘;張天勳-
dc.date (日期) 2001-04en_US
dc.date.accessioned 13-Jan-2009 15:31:07 (UTC+8)-
dc.date.available 13-Jan-2009 15:31:07 (UTC+8)-
dc.date.issued (上傳時間) 13-Jan-2009 15:31:07 (UTC+8)-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=25470-
dc.format application/en_US
dc.language enen_US
dc.language en-USen_US
dc.language.iso en_US-
dc.relation (關聯) 中華會計學刊,2(1),33-56en_US
dc.subject (關鍵詞) Effective tax rate; Stock capital gain; Land capital gain; Affiliated enterprises; Political cost hypothesis-
dc.title (題名) The Impact of Tax-Exempt Stock and Land Capital Gainson Corporate Effective Tax Ratesen_US
dc.title.alternative (其他題名) 證券及土地交易所得免稅對我國公司有效稅率之影響-
dc.type (資料類型) articleen