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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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吳雪琴 , Masters  Advisor:溫明忠  



Abstract 〈TOP〉
    Reference ( 80 ) 〈TOP〉
    1. 邱維誠(1998),中小學教師課所得稅的政治經濟分析。師友,1998年8月。
    2. 曾巨威等(1985),所得稅法第四條免稅條款規定之研究。台北:台灣經濟研究院。
    3. 黃有光(1999),經濟與快樂。台北:茂昌。
    4. 資誠企業管理顧問股份有限公司(1998),稅法手冊第四版。台北:資誠企業顧問。
    5. Oates,Wallance(1961) Fiscal Federalism New York:Jovanovich.
    Times Cited (7) 〈TOP〉
    1. 蔡永方(2014)。國小教師課稅政策實施成效評估:以北區六縣市為例。中原大學教育研究所學位論文。2014。1-248。 
    2. 黃美華(2013)。國小教師工作投入、工作壓力與幸福感關係之研究:以桃園縣為例。中原大學教育研究所學位論文。2013。1-231。 
    3. 陳美芳(2007)。取消「軍教免稅」對福利及經濟影響之研究 -可計算一般均衡分析模型的應用。中原大學國際貿易研究所學位論文。2007。1-91。 
    4. 王淑慧(2006)。我國教師團體國會遊說策略及其案例之研究。淡江大學教育政策與領導研究所碩士在職專班學位論文。2006。1-135。
    5. 林郁劭(2012)。教育人員恢復課稅政策影響國小教師理財認知、理財行為及退休理財規劃之研究-以台中市為例。朝陽科技大學財務金融系學位論文。2012。1-111。
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