Digital tax arithmetic
James R. Hines
| Year of publication: |
2023
|
|---|---|
| Authors: | Hines, James R. |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 76.2023, 1, p. 119-143
|
| Subject: | digital permanent establishment | digital taxes | public goods | tax competition | Öffentliche Güter | Public goods | Steuerwettbewerb | Tax competition | Social Web | Social web | Digitalisierung | Digitization | Digitale Güter | Digital goods | Internationales Steuerrecht | International tax law |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1086/723179 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014317780