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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer US
2021
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| 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 |