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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 77 ) 〈TOP〉
  1. 王宏文,2010,〈台北市地價稅公平性之研究〉,《行政暨政策學報》,第51期,頁47-76。
  2. 李美玲,2007,土地增值稅制改變之經濟效益統計分析,台北大學碩士學位論文
  3. 林英彥,2006,《不動產估價》,第11版,台北:文笙書局。
  4. 林健次、蔡吉源,2003,〈地方財政自我負責機制與財政收支劃分〉,《公共行政學報》,第9期,頁1-33。
  5. 林惠娟,2005,〈課徵房屋稅為目的之建築物估價問題探討 -以路街調整率之合理性為例〉,《土地問題研究季刊》,第4卷第1期,頁100-110。
Times Cited (2) 〈TOP〉
  1. 陳瓊玲(2013)。五都新局提昇地方自主性財源之研究:以臺北市地方稅課為例。淡江大學公共行政學系公共政策碩士在職專班學位論文。2013。1-107。 
  2. 趙國興(2012)。社會保險型之無財源強制性責任對地方財政的影響。臺灣大學政治學研究所學位論文。2012。1-104。 
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