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
Resource Information
The item Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice 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 Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice 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
- 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
- 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
- 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
- Abbreviated title
- TaxNint
- Label
- Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice
- Abbreviated title
- TaxNint
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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/Some-comments-on-the-Basic-World-Tax-Code--the/dNynPbkx4CA/" 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/Some-comments-on-the-Basic-World-Tax-Code--the/dNynPbkx4CA/">Some comments on the Basic World Tax Code : the Basic World Tax Code and commentary : parochialism and catholic advice</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
