On whether property taxes are progressive, there are three different views. Through comparative analysis ,it is found that the view is more persuasive that property taxes are progressive. In our current socio-economic environment, property tax reform can effectively improve the unfair situation...

This paper extends the results obtained by Hwang et al. (1997) and Yang (2005) to the case of multi-domestic firms. Either the domestic government's budget constraint may be binding or there exists the social cost which caused by financing the export subsidy, we find that the policy of the...

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Chinese Abstract:...

Chinese Abstract: 本文探討強制以eXtensible Business Reporting...

Chinese Abstract:...