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Title:	最適酒稅稅率之研究
Authors:	陳維漢 Chen, Wei Han
Contributors:	林全 Lin, Quan 陳維漢 Chen, Wei Han
Date:	1996
Issue Date:	2016-04-28 11:50:26 (UTC+8)
Abstract:	我國社會近幾年來，要求政府各部門參與國際事務，並加入國際組織的聲浪甚高。在加入國際經濟組織方面，又以參與世界貿易組織（WTO）為最重要。為了加入該組織，我國亟需調整一些現行的經濟制度，其中一項，便是將菸酒專賣回歸稅制。然而，一旦回歸稅制其稅基與稅率應如何訂定，則甚少受人注意，為此，本文乃嘗試針對稅率的問題進行探討，並期能夠從學術觀點提出有關見解。
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Description:	碩士國立政治大學財政學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002976
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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