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This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of choosing an ACE system (allowance for...
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reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to … political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule … processes of its representative government and of the theory that moulds and orders the values that the corporation tax code …
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