Partial basis indexation : an implicit response to tax deferral
Year of publication: |
2000
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Authors: | Engler, Mitchell L. |
Published in: |
Tax law review. - New York, NY : Univ. School of Law, ISSN 0040-0041, ZDB-ID 702702-3. - Vol. 53.2000, 2, p. 177-224
|
Subject: | Einkommensteuer | Income tax | Körperschaftsteuer | Corporate income tax | Wertzuwachssteuer | Capital gains tax | Besteuerungsverfahren | Taxation procedure | Steuerstundung | Tax deferral | Indexbindung | Indexation | Theorie | Theory | USA | United States |
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