Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives : Taking Tax Incentives for the Arts and Culture as an Example
| Year of publication: |
2011
|
|---|---|
| Authors: | Hemels, Sigrid |
| Publisher: |
[2011]: [S.l.] : SSRN |
| Subject: | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Einkommensteuer | Income tax | Steuerwirkung | Tax effects |
| Description of contents: |
The classical purpose of ...
|
| Extent: | 1 Online-Ressource (16 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: VALUE ADDED TAX AND DIRECT TAXATION. SIMILARITIES AND DIFFERENCES, pp. 35-57, Michael Lang, Peter Melz and Eleonor Kristoffersson, eds., IBFD, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 1, 2009 erstellt |
| Classification: | K34 - Tax Law ; H21 - Efficiency; Optimal Taxation |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013118446