Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data

This paper examines the changes in vertical equity across different types of tax filing families during the span of a series of drastic personal income tax reforms in Taiwan. The newly enacted 2016 Taxpayer Rights Protection Act has brought unprecedented challenges to the tax authority’s distributio...

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Detalles Bibliográficos
Autores principales: Chou, Joseph Teyu, Fu, Chien-Hao
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer US 2021
Materias:
Original Paper
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8363859/
https://www.ncbi.nlm.nih.gov/pubmed/34413623
http://dx.doi.org/10.1007/s10834-021-09785-1

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8363859/
https://www.ncbi.nlm.nih.gov/pubmed/34413623
http://dx.doi.org/10.1007/s10834-021-09785-1

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