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Dodging the Taxman : Why the Treasury's Anti-Abuse Regulation Is Unconstitutional
Jellum, Linda - 2016
To combat abusive tax shelters, the Department of the Treasury promulgated a general anti-abuse regulation applicable to all of subchapter K of the Internal Revenue Code of 1986. The Treasury targeted subchapter K because unique aspects of the partnership tax laws - including its...
Persistent link: https://www.econbiz.de/10013001428
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COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland
Szewczyk, Rafal M. - In: European research studies 24 (2021) 3, pp. 655-666
Persistent link: https://www.econbiz.de/10012666329
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Firm financing in Chile after the 2014-2015 tax reform : debt of equity?
Hernández, Leonardo - In: Revista de análisis económico 31 (2016) 2, pp. 65-100
Persistent link: https://www.econbiz.de/10011654384
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Personal income tax reform in Lithuania: macroeconomic and welfare implications
Karpavièius, Sigitas; Vetlov, Igor - 2008
Persistent link: https://www.econbiz.de/10011720650
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Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States
Luitel, Hari S. - 2014
Persistent link: https://www.econbiz.de/10010400333
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Understanding the revenue potential of tax compliance investment
Sarin, Natasha; Summers, Lawrence Henry - 2020
Persistent link: https://www.econbiz.de/10012264593
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Economic effects of regional tax havens
Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2004
Persistent link: https://www.econbiz.de/10002346366
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Economic effects of regional tax havens
Desai, Mihir A. (contributor); Foley, C. Fritz (contributor) - 2004
Persistent link: https://www.econbiz.de/10003084352
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Economic effects of a personal capital income tax add-on to a consumption tax
Diamond, John W. (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003639726
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Who cares about mortgage interest deductibility?
Gervais, Martin; Pandey, Manish - In: Canadian public policy : a journal for the discussion … 34 (2008) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10003711494