The Resource International tax avoidance : a UK perspective
International tax avoidance : a UK perspective
Resource Information
The item International tax avoidance : a UK perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item International tax avoidance : a UK perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- International tax avoidance : a UK perspective
- Title
- International tax avoidance : a UK perspective
- 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
- Label
- International tax avoidance : a UK perspective
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-tax-avoidance--a-UK/ORVlI8kLLHA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-tax-avoidance--a-UK/ORVlI8kLLHA/">International tax avoidance : a UK perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-tax-avoidance--a-UK/ORVlI8kLLHA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-tax-avoidance--a-UK/ORVlI8kLLHA/">International tax avoidance : a UK perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
