Tax principles and tariff-tax reforms
Kenji Fujiwara
| Year of publication: |
September 2015
|
|---|---|
| Authors: | Fujiwara, Kenji |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 71.2015, 3, p. 360-370
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| Subject: | destination principle | origin principle | tariff-tax reform | Steuerreform | Tax reform | Ursprungsregeln | Rules of origin | Bestimmungslandprinzip | Destination principle | Verbrauchsteuer | Excise tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1628/001522115X14331675558843 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011446924