The Resource International tax avoidance : a UK perspective

International tax avoidance : a UK perspective

Label
International tax avoidance : a UK perspective
Title
International tax avoidance : a UK perspective
Creator
Subject
Language
eng
Summary
The article focuses on features of the concept of income that are the principal causes of tax avoidance in the domestic context and describes how those same features lead to tax avoidance in the international context. The question is raised whether there is a system of taxation available internationally that would be more robust to avoidance, and therefore likely to be fairer, more efficient and simpler as well. The author thinks there is such a system, based on a consumption tax model
Citation source
In: Intertax. - Dordrecht. - Vol. 28 (2000),
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • consumption tax
  • expenditure tax
Label
International tax avoidance : a UK perspective
Instantiates
Publication
Label
International tax avoidance : a UK perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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