關鍵字查詢 | 類別:期刊論文 | | 關鍵字:An Appraisal of Unified Enterprise Income Tax Policy in China

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序號 學年期 教師動態
1 102/2 產經系 麥朝成 約聘專任特聘研究講座 期刊論文 發佈 An Appraisal of Unified Enterprise Income Tax Policy in China , [102-2] :An Appraisal of Unified Enterprise Income Tax Policy in China期刊論文An Appraisal of Unified Enterprise Income Tax Policy in ChinaChen, Chien-hsun; Mai, Chao-cheng; Hsu, Jhao-hsuan淡江大學產業經濟學系Serials PublicationsBulletin of Political Economy 8(1), pp.65-75This paper explores how the increase in income taxes in relation to foreign-funded enterprises affects the social welfare of China. The theoretical analysis indicates that increasing the income taxes levied on the foreign-funded firm tends to be beneficial to the social welfare of China. However, this tax policy may be detrimental to the social welfare of China only if the marginal cost of the domestic firm is higher than that of the foreign-funded firm, and this cost differential effect outweighs both the direct and strategic effects.tku_id: ; 000120031;Submitted by 朝成 麥 (mai@mail.tku.edu.tw) on 2014-12-22T05:53:44Z
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