عنوان
پدید آورنده
موضوع
رده
HJ5715.U6 G68 2003
HJ5715
.
U6
G68
2003
کتابخانه
محل استقرار
0844771708
9780844771700
b775125
Sell globally, tax locally :
[Book]
sales tax reform for the new economy /
Michael S. Greve.
Washington, D.C. :
AEI Press,
2003.
viii, 46 pages ;
22 cm.
AEI studies on tax reform
Includes bibliographical references.
Foreword / Kevin A. Hassett -- 1. Introduction -- From destination to origin -- The salience of institutional considerations -- Brief outline -- 2. The elusive quest for harmonization -- The OECD and the problem of the remote haircut -- Destination taxes for thee: the European Union -- The U.S. debate: 'simplification"? -- "Principles"? -- 3. The case for origin-based taxation -- Simplicity -- Objections: complementariness, neutrality, and competition -- Sovereignty -- Federalism -- Global governance -- 4. Is reform possible?
0
This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.
Sales tax reform for the new economy
Electronic commerce-- Taxation.
Sales tax-- United States.
Electronic commerce-- Taxation.
Sales tax.
United States.
7
336
.
27
HJ5715
.
U6
G68
2003
Greve, Michael S.
20201203073335.0
مطالعه متن کتاب [Book]
Y
