Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
gptkb:Taiwan
|
| gptkbp:basisOfAssessment |
government-assessed land value
|
| gptkbp:enactedBy |
gptkb:Taiwan_government
|
| gptkbp:excludes |
certain family transfers
|
| https://www.w3.org/2000/01/rdf-schema#label |
Land Value Increment Tax
|
| gptkbp:introducedIn |
1954
|
| gptkbp:notableCollection |
local governments in Taiwan
|
| gptkbp:purpose |
curb land speculation
promote equitable land distribution |
| gptkbp:rateType |
progressive
|
| gptkbp:relatedTo |
land value tax
real estate tax in Taiwan |
| gptkbp:taxStatus |
land value appreciation
|
| gptkbp:triggeredBy |
transfer of land ownership
|
| gptkbp:bfsParent |
gptkb:土地增值税
|
| gptkbp:bfsLayer |
6
|