COMPREHENSIVE TAX BASE AS A GOAL OF INCOME TAX REFORM

被引:73
|
作者
BITTKER, BI [1 ]
机构
[1] YALE UNIV,SCH LAW,NEW HAVEN,CT
关键词
D O I
10.2307/1339337
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
引用
收藏
页码:925 / 985
页数:61
相关论文
共 50 条
  • [21] Corporate income tax competition and efficient tax base equalization
    Mutsumi Matsumoto
    Hikaru Ogawa
    [J]. Economics of Governance, 2023, 24 : 109 - 118
  • [22] INCOME TAX REFORM - VENEZUELAN EXPERIENCE
    GITTES, EF
    [J]. HARVARD JOURNAL ON LEGISLATION, 1968, 5 (02) : 125 - 173
  • [23] The debate on income tax reform in Denmark
    Matthiessen, L
    [J]. NATIONALOKONOMISK TIDSSKRIFT, 1996, : 341 - 350
  • [24] Research on the Tax Base of Income Tax of Smart Mobile Commerce
    Wei, Qi
    Zhou, Peiyan
    [J]. DESIGN, OPERATION AND EVALUATION OF MOBILE COMMUNICATIONS, MOBILE 2020, 2020, 12216 : 138 - 151
  • [25] 2014 Income Tax Reform in Norway
    Zielke, Rainer
    [J]. INTERTAX, 2014, 42 (6-7): : 481 - 493
  • [26] 2013 Income Tax Reform in Norway
    Zielke, Rainer
    [J]. INTERTAX, 2014, 42 (01): : 51 - 61
  • [27] Corporate income tax competition and efficient tax base equalization
    Matsumoto, Mutsumi
    Ogawa, Hikaru
    [J]. ECONOMICS OF GOVERNANCE, 2023, 24 (01) : 109 - 118
  • [28] Tax Neutrality in the Corporate Income Tax: Microsimulation of Reform Options for Spain
    Jerez Barroso, Lourdes
    Picos Sanchez, Fidel
    [J]. HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2012, (203): : 23 - 56
  • [29] The Income Tax Reform in Slovenia Should the Flat Tax Have Prevailed?
    Majcen, Boris
    Verbic, Miroslav
    Bayar, Ali
    Cok, Mitja
    [J]. EASTERN EUROPEAN ECONOMICS, 2009, 47 (05) : 5 - 24
  • [30] Income redistribution through the tax system: A simulation analysis of tax reform
    Yagi, T
    Tachibanaki, T
    [J]. REVIEW OF INCOME AND WEALTH, 1998, (03) : 397 - 415