Visions of the tax systems of the XXIst century : proceedings of a symposium held in Geneva in 1996 during the 50th Congress of the International Fiscal Association
著者
書誌事項
Visions of the tax systems of the XXIst century : proceedings of a symposium held in Geneva in 1996 during the 50th Congress of the International Fiscal Association
（IFA Congress seminar series, v. 21d）
Kluwer Law International, c1997
- pbk :
大学図書館所蔵 全14件
注記
Chair: Sven-Olof Lodin (Sweden)
内容説明・目次
内容説明
In order to celebrate the fact that the Geneva Congress was the 50th IFA Congress, IFA arranged a Jubilee Symposium discussing the future long-term development of tax systems. In this book are published the outline of the symposium, the two key-note papers and the main points of the panel discussion including the chairman's introductions to the different segments of the discussions. The discussion was organized in the following main segments: what new problems do future demographic and economic developments imply; what new tax bases will be available; what will happen with regard to existing main revenue sources; indirect taxes; labour taxation; capital taxation; business taxation; what new means of control will tax administrations get and what new difficulties will they meet; and general conclusions.
目次
- Outline of the symposium
- key-note paper, C.E. McLure Jr
- key-note paper, M. King
- panel discussion.
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