Comparative income taxation : a structural analysis
著者
書誌事項
Comparative income taxation : a structural analysis
Kluwer Law International , Sold and distributed in North, Central and South America by Aspen Publishers, c2004
2nd ed
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注記
Includes bibliographical references (p. 439-471) and index
内容説明・目次
内容説明
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. A reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.
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