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Il progetto di riforma tributaria della Commissione Cosciani cinquant'anni dopo
Bises, Bruno (contributor) - 2015
Persistent link: https://www.econbiz.de/10011287227
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Le scelte di politica tributaria negli anni delle riforme (1948 - 1971)
Botarelli, Simonetta - In: Rivista di diritto finanziario e scienza delle finanze 64 (2005) 1, pp. 54-86
Persistent link: https://www.econbiz.de/10003114021
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Tra riforme mancate e riforme attuate : da Vanoni alla riforma degli anni '70
Botarelli, Simonetta - 2004
Persistent link: https://www.econbiz.de/10003023713
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Allowances for corporate equity in practice
Klemm, Alexander - 2006
Persistent link: https://www.econbiz.de/10003407691
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Allowances for corporate equity in practice
Klemm, Alexander - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 2, pp. 229-262
the recent past, ACE systems existed in Austria, Croatia and Italy. Brazil still applies a variant of such a system and …
Persistent link: https://www.econbiz.de/10003505512
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
Persistent link: https://www.econbiz.de/10011402077
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Persistent link: https://www.econbiz.de/10001627941
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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2018
Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...
Persistent link: https://www.econbiz.de/10012906879
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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2019
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de/10012892223