The concepts of taxable consumption and the deductibility of expenses under an ideal personal income tax base
Year of publication: |
1997
|
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Authors: | Edgar, Timothy |
Published in: |
Tax conversations : a guide to the key issues in the tax reform debate ; essays in honour of John G. Head. - London [u.a.] : Kluwer Law International, ISBN 90-411-0729-0. - 1997, p. 293-363
|
Subject: | Einkommensteuer | Income tax | Steuertheorie | Theory of taxation | Konsumorientierte Besteuerung | Consumption-based taxation | Theorie | Theory |
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