陳沛蓁

稅法解釋函令之量能課稅原則再思考 = Reconsidering the Ability-to-Pay Principle in Tax Law : 以財政部盈虧互抵函釋為素材; Emphases on Directions of Offset between Profits and Losses in Income Tax Act by: 國立高雄大學財經法律學系碩士班; 陳沛蓁 (Language materials, printed) , [撰]