Tax reform in the 21st century : a volume in memory of Richard Musgrave
著者
書誌事項
Tax reform in the 21st century : a volume in memory of Richard Musgrave
（Series on international taxation, v. 34）
Kluwer Law International, c2009
大学図書館所蔵 件 / 全19件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references
内容説明・目次
内容説明
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers without distorting incentives or the allocation of resources, while simultaneously promoting economic growth and providing the state with the funds it requires to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial issues which developed countries will confront in the early decades of the twenty-first century: - The pursuit of tax reform. - Personal tax base: income or consumption? - Tax rate scale: equity and efficiency aspects. - Business tax reform: structural and design issues. - Interjurisdictional issues. - Controlling tax avoidance.
「Nielsen BookData」 より