問題詳情
二、請說明何謂完全整合（full integration）之兩稅合一所得稅制度，並指出其可達成之中立性效果。（25 分）
參考答案
答案：A
難度：非常簡單0.925
統計：A(37),B(0),C(0),D(0),E(0)
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