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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/91317
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/91317


    Title: 所得變動之課稅方法研究
    Authors: 陳錦秀
    CHEN, JIN-XIU
    Contributors: 劉永憲
    LIU, YONG-XIAN
    陳錦秀
    CHEN, JIN-XIU
    Keywords: 所得變動
    課稅方法
    集遽效果
    緊銷效果
    任意轉移
    所得平均法
    所得稅
    BUNCHING-EFFECT
    LOCKING-IN-EFFECT
    U.S.A. TAX
    Date: 1985
    Issue Date: 2016-05-05 14:19:45 (UTC+8)
    Abstract: 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
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006629
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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