The Resource Tax law : rules or principles - madness or genius? Mind the gaps!

Tax law : rules or principles - madness or genius? Mind the gaps!

Label
Tax law : rules or principles - madness or genius? Mind the gaps!
Title
Tax law : rules or principles - madness or genius? Mind the gaps!
Creator
Subject
Language
eng
Summary
Inspired by a 1996 paper by J.F. Avery Jones under the title "Tax law : rules or principles", the author discusses the relationship between tax rules, tax principles and fiscal outcomes. The last part of the article deals with legitimate tax avoidance
Citation source
Bound in: Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones. - Amsterdam : IBFD, 2010 ; p. 337-362
http://library.link/vocab/creatorName
Nikolakakis, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • canons of taxation
  • tax avoidance
Label
Tax law : rules or principles - madness or genius? Mind the gaps!
Instantiates
Publication
Label
Tax law : rules or principles - madness or genius? Mind the gaps!
Publication

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