The use of neutralities in international tax policy
Year of publication: |
2015
|
---|---|
Authors: | Weisbach, David A. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 68.2015, 3, p. 635-651
|
Subject: | international taxation | capital export neutrality | capital import neutrality | ownership neutrality | optimal taxation | Theorie | Theory | Kapitalertragsteuer | Capital income tax | Besteuerungsprinzip | Taxation principle | Optimale Besteuerung | Optimal taxation | Doppelbesteuerung | Double taxation | Kapitalmobilität | Capital mobility |
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