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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〉
    Reference ( 26 ) 〈TOP〉
    1. 鄭曉琪(西元2013)。從特種貨物及勞務稅探討現階段臺灣房地產稅制,碩士論文,國立台灣大學社會科學院國家發展研究所,臺北市。
    2. 壹、期刊雜誌
    3. 賴基福(2013年1月),當代財政,第25期,不動產特銷稅實施成效分析。
    4. 張欣民(2013年10月),當代財政,第34期,為何奢侈稅無法達到以量制價效果之評析。
    5. 蔡進閱(2014年1月16日),飛訊第183期,實現租稅公平正義作法之探討-以不動產實價課稅為例。
    Times Cited (2) 〈TOP〉
    1. 張韋智(2017)。探討房地合一稅政策對不動產房市價格的影響。淡江大學管理科學學系企業經營碩士在職專班學位論文。2017。1-48。
    2. 王愉惠(2017)。房地合一課徵所得稅制實施前後對臺中市房地產之影響。朝陽科技大學財務金融系學位論文。2017。1-57。
    Altmetrics 〈TOP〉
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