'Gifts, Gafts, and Gefts' - the Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Justification for the Exclusion of Gifts from Income
| Year of publication: |
[2007]
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|---|---|
| Authors: | Kahn, Douglas A. |
| Other Persons: | Kahn, Jeffrey H. (contributor) |
| Publisher: |
[2007]: [S.l.] : SSRN |
| Subject: | Einkommensteuer | Income tax | Geschenk | Gifts | Fundraising | Steuervergünstigung | Tax incentive |
| Description of contents: |
What is the proper defini ...
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| Extent: | 1 Online-Ressource (86 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: Notre Dame Law Review, Vol. 78, p. 441, 2003 |
| Classification: | H2 - Taxation, Subsidies, and Revenue ; H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012778793