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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 ( 83 ) 〈TOP〉
  1. 李足能(1996),我國土地增值稅政策變遷與改革之政經分析,國立成功大學政治經濟學研究所碩士論文。
  2. 林英彥(2003),不動產估價(第十版),台北,文笙書局。
  3. 徐忠賢(2011),健全房地產市場手段-實價課稅之探討,土地問題研究季刊,第10卷第4期,頁180-194。
  4. 徐偉初、歐俊男、謝文盛(2008),財政學,華泰文化事業股份有限公司。
  5. 梁仁旭(2001),以地價稅調節土地開發利用之比較研究,台灣土地研究,第3期,頁19-36。
Times Cited (11) 〈TOP〉
  1. 邱創鴻(2016)。台灣地區房地產投資稅負研究。臺灣大學臺大_復旦EMBA境外專班學位論文。2016。1-70。 
  2. 何柏暐(2014)。海外直接不動產投資研究-以臺灣壽險業為例。臺北大學不動產與城鄉環境學系學位論文。2014。1-89。
  3. 李建慶(2015)。不動產奢侈稅法制之研究。中正大學法律學系學位論文。2015。1-131。
  4. 楊智惠(2015)。如何提升財產交易所得選案查核之績效-以台中市為例。中興大學應用經濟學系所學位論文。2015。1-67。
  5. 林彥彤(2015)。商議空間:「促進民間參與」的地上權開發。臺灣大學社會學研究所學位論文。2015。1-227。
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