The Resource Lump-sum taxation - Quo Vadis?

Lump-sum taxation - Quo Vadis?

Label
Lump-sum taxation - Quo Vadis?
Title
Lump-sum taxation - Quo Vadis?
Creator
Subject
Language
eng
Summary
The author examines the basic features of lump-sum taxation, including the conditions for qualifying for expenditure-based taxation. Further, the latest developments in connection with lump-sum taxation in Switzerland are presented, including initiatives to either abolish such regimes or tighten the conditions for applying this form of taxation
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Suter, R
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • lump-sum taxation
  • expenditure tax
  • social security
  • federal income tax
  • cantonal tax
Label
Lump-sum taxation - Quo Vadis?
Publication

Library Locations

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