The Resource General report

General report

Label
General report
Title
General report
Creator
Subject
Language
eng
Summary
General report of the 2003 European Association of Tax Law Professors (EATLP) congress, based on the contributions of the invited authors and the discussion in Cologne. It deals with the influence of tax principles on the taxation of income from capital, economic aspects of taxation of income from capital, the relationship between personal income tax on income from capital and other taxes on income from capital, fixed amount taxation with respect to income from capital in personal income taxation, accrual versus realization, deferral possibilities, treatment of capital gains and losses, the influence of inflation, imputed income, and exit taxes
Citation source
Bound in: The notion of income from capital. - Amsterdam : IBFD, 2005 ; p. 281-337
http://library.link/vocab/creatorName
  • Essers, P.H.J
  • Rijkers, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment income
  • ability to pay
  • wealth tax
  • individual income tax
  • capital gains tax
  • gift tax
  • inheritance tax
  • dividend
  • accrual basis
  • deferral
  • inflation
  • imputed income
  • exit tax
Label
General report
Publication

Library Locations