Comparative income taxation : a structural analysis

著者

• Ault, Hugh J.
• Arnold, Brian J.

書誌事項

Comparative income taxation : a structural analysis

principal author, Hugh J. Ault ; contributing authors, Brian J. Arnold ... [et al.]

Kluwer Law International, c1997

• : hbk
• : pbk

注記

Includes bibliographical references (p. 481-531) and index

内容説明・目次

内容説明

This is a comparative study of different solutions adopted by nine industrialized nations to the common problems of income tax design. It looks at how important structural issues such as taxation of fringe benefits, child care deductions, and taxation of disputed income are treated nationally. The text is divided into four parts: individual country descriptions outlining how each system evolved its own set of approaches and principles; basic income taxation; taxation of business organizations; and international taxation. Within each part, the various subparts and sections outline some of the structural issues or problems which have arisen in the area under consideration.

「Nielsen BookData」 より

• NII書誌ID(NCID): BA31458608
• ISBN:
  • 9041106014
  • 9041106057
• LCCN: 97000781
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cambridge, MA ; The Hague
• ページ数/冊数: xviii, 540 p.
• 大きさ: 25 cm
• 分類:
  • NDC9 : 345.3
  • LCC : K4505.4
  • DC21 : 343.05/2
• 件名:
  • LCSH : Income tax -- Law and legislation
  • LCSH : Income tax