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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 ) 。

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Abstract 〈TOP〉
    Reference ( 76 ) 〈TOP〉
    1. (2) Auten, Jerry and David Joulfaian (2001), “Bequest Taxes and Capital Gains Realizations,” Journal of Public Economics, August
    2. (3) Bernheim, Douglas (1987), “Does the Estate Taxes Raise Revenue,” in Tax Policy and the Economy (edited by Lawrence Summers): NBER and MIT Press: 113-138
    3. (4) Bernheim Douglas, Jonathan Skinner, and Weinberg (2001), “What Account for the Variation in Retirement Saving among US Householders” American Economic Review, September: 832-857
    4. (5) Blattmachr, Jonathan and Mitchell Gans (2001), “Wealth Transfer Tax Repeal: Some Thoughts on Policy and Planning,” Tax Notes, January 12
    5. (11) Dynan Karen, Jonathan Skinner, and Stephen Zeldes (2002), “The Importance of Bequests and Life-Cycle Saving in Capital Accumulation: A New Answer”, AEA Papers and Proceedings, May 274-278
    Times Cited (2) 〈TOP〉
    1. 曾仲慧(2008)。我國遺產稅與贈與稅規劃之探討-以個人遺產稅申報實例為例。政治大學經營管理碩士學程(EMBA)學位論文。2008。1-74。
    2. 蔡鈞傑(2010)。自正當法律程序論納稅人權利保護之理論與實踐─以租稅稽徵程序為中心。臺北大學法律學系學位論文。2010。1-170。
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