The Resource Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice

Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice

Label
Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice
Title
Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice
Creator
Subject
Summary
This issue of "Tax notes international" contains the first three in a series of eight articles reviewing the preliminary edition of the BWTC by Ward M. Hussey and Donald C Lubick. In the first article the author questions several points which are in conflict with policy principles, especially in relation with income tax, VAT, excise tax, real property tax, the administration of taxes and penalties. The second article reviews some of the policy recommendations contained in the BWTC. The author criticizes the author's attachment to income taxation, contrary to the widespread academic preference for consumption-based direct tax on individuals and a cash-flow business tax. In the third article the author discusses the extent to which the Code may draw on Americanisms, and the extent to which that may or may not be an appropriate approach
Citation source
In: Tax notes international. - Arlington. - Vol. 7 (1993),
http://library.link/vocab/creatorName
  • Mutén, L
  • Goode, R
  • Krever, R.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • inflation
  • fiscal neutrality
  • Basic World Tax Code
Label
Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice
Instantiates
Publication
Abbreviated title
TaxNint
Label
Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice
Publication
Abbreviated title
TaxNint

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