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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]

Vann, Richard J. (ed.) - 2003

Persistent link: https://www.econbiz.de/10001773450

Reforming capital income taxation

Siebert, Horst (contributor) - 1990

Persistent link: https://www.econbiz.de/10004092283

Tax neutrality and business taxation in Russia : a proposal for a consumption based reform of the Russian income and profit tax ; this paper is based on a presentation given at the...

Kiesewetter, Dirk - 2002

Persistent link: https://www.econbiz.de/10004747755

Reforming capital income taxation

Siebert, Horst (ed.) - 1990

Persistent link: https://www.econbiz.de/10014270335

Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax

Kiesewetter, Dirk - 2002

The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small...

Persistent link: https://www.econbiz.de/10010305074