The shaky case for a business cash-flow tax over a business income tax
Year of publication: |
December 2017
|
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Authors: | Batchelder, Lily L. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 70.2017, 4, p. 901-935
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Subject: | tax reform | business taxation | corporate income tax | cash-flow tax | expensing | depreciation | cost recovery | tax incidence | Körperschaftsteuer | Corporate income tax | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation | Steuerwirkung | Tax effects | Einkommensteuer | Income tax |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.17310/ntj.2017.4.10 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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