Value added as the tax base for enterprise income
Year of publication: |
2016
|
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Authors: | Zafiris, Nicos |
Published in: |
Journal of entrepreneurial finance : JEF ; official publication of The Academy of Entrepreneurial Finance. - Montrose, Calif. : [Verlag nicht ermittelbar], ISSN 2373-1761, ZDB-ID 2614172-3. - Vol. 18.2016, 2, p. 1-22
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Subject: | Residual income | income tax | value added tax | tax shield | neutrality | vertical integration | Umsatzsteuer | Sales tax | Einkommensteuer | Income tax | Theorie | Theory | Besteuerungsverfahren | Taxation procedure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | hdl:10419/197558 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H32 - Firm |
Source: | ECONIS - Online Catalogue of the ZBW |
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