Abandoning Realization and the Transition Tax: Toward a Comprehensive Tax Base

被引：0

作者：

Ordower, Henry ^{[1
]}

机构：

[1] St Louis Univ, Law, Sch Law, St Louis, MO 63103 USA

来源：

BUFFALO LAW REVIEW | 2019年 / 67卷 / 05期

关键词：

TAXATION;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

页码：1371 / 1415

页数：45

共 50 条

[1] COMPREHENSIVE TAX BASE AS A GOAL OF INCOME TAX REFORM
BITTKER, BI
[J]. HARVARD LAW REVIEW, 1967, 80 (05) : 925 - 985
[2] VALUE OF A COMPREHENSIVE TAX BASE AS A TAX REFORM GOAL
BOSSONS, J
[J]. JOURNAL OF LAW & ECONOMICS, 1970, 13 (02): : 327 - 363
[3] WHAT IS A COMPREHENSIVE TAX BASE ANYWAY
AARON, H
[J]. NATIONAL TAX JOURNAL, 1969, 22 (04) : 543 - 549
[4] MORE ON BITTKER,B AND COMPREHENSIVE TAX BASE - PRACTICALITIES OF TAX REFORM AND ABAS CSTR
GALVIN, CO
[J]. HARVARD LAW REVIEW, 1968, 81 (05) : 1016 - 1031
[5] Tax competition with two tax instruments - and tax base erosion?
Becker, Johannes
Wilson, John D.
[J]. JOURNAL OF PUBLIC ECONOMICS, 2023, 225
[6] Tax arbitrage, the choice of tax base, and the prospects for tax reform
Altshuler, R
Gentry, WM
[J]. 1995 PROCEEDINGS OF THE EIGHTY-EIGHTH ANNUAL CONFERENCE ON TAXATION, 1996, : 236 - 241
[7] Does Tax Awareness Mediate Tax Amnesty and Tax Authorities toward Tax Compliance?
Sundari, Retno Ika
Chariri, Anis
Utomo, Dwi Cahyo
[J]. QUALITY-ACCESS TO SUCCESS, 2022, 23 (190): : 269 - 277
[8] Tax reform and the political economy of the tax base
Ilzetzki, Ethan
[J]. JOURNAL OF PUBLIC ECONOMICS, 2018, 164 : 197 - 210
[9] Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2022, 29 (05) : 1213 - 1226
[10] Tax competition and tax base equalization in the presence of multiple tax instruments
Mutsumi Matsumoto
[J]. International Tax and Public Finance, 2022, 29 : 1213 - 1226

← 1 2 3 4 5 →