Land Value Increment Tax Can Be Deferred Over Multiple Mergers

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Peng, J., & Tsai, L. (2007). Land Value Tax and House Tax Take Priority over Mortgages. 理律法律雜誌（英文）, 2007(2), 11-12. https://doi.org/10.29492/LLB.200703.0017
鍾光美（2003）。The Analysis on the policy Implementation of Decreasing Half of Land Additional Value Tax〔碩士論文，元智大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0009-0112200611314284
張宮凰（2018）。Study on Land Value Tax Reform〔碩士論文，國立臺中科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0061-2411201713234500
余博樵（2012）。The Impact of Land Value Increment Tax Rate on Land Price〔碩士論文，長榮大學〕。華藝線上圖書館。https://doi.org/10.6833/CJCU.2012.00236