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This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
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The article offers the first comprehensive account of relations between Germany and Switzerland in the years 1919 to … of wealth from Germany while at the same time becoming an important creditor of the Reich. These developments had a …
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A autoridade tributária e aduaneira na gestão da fronteira externa da União Europeia / Ana Paula Caliço Raposo -- Notas breves sobre a al. b) do no 10 do art. 51 do CIRC : a "distância entre a intenção e o gesto" / António Lobo Xavier -- A complexidade das opções de tributação em...
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