عنوان
پدید آورنده
موضوع
رده
HJ5715.U6 G68 2003
HJ5715
.
U6
G68
2003
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
0844771708
(Number (ISBN
9780844771700
NATIONAL BIBLIOGRAPHY NUMBER
Number
b775125
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Sell globally, tax locally :
General Material Designation
[Book]
Other Title Information
sales tax reform for the new economy /
First Statement of Responsibility
Michael S. Greve.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Washington, D.C. :
Name of Publisher, Distributor, etc.
AEI Press,
Date of Publication, Distribution, etc.
2003.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
viii, 46 pages ;
Dimensions
22 cm.
SERIES
Series Title
AEI studies on tax reform
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references.
CONTENTS NOTE
Text of Note
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
SUMMARY OR ABSTRACT
Text of Note
This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.
PARALLEL TITLE PROPER
Parallel Title
Sales tax reform for the new economy
TOPICAL NAME USED AS SUBJECT
Electronic commerce-- Taxation.
Sales tax-- United States.
Electronic commerce-- Taxation.
Sales tax.
GEOGRAPHICAL NAME USED AS SUBJECT
United States.
7
DEWEY DECIMAL CLASSIFICATION
Number
336
.
27
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HJ5715
.
U6
Book number
G68
2003
PERSONAL NAME - PRIMARY RESPONSIBILITY
Greve, Michael S.
ORIGINATING SOURCE
Date of Transaction
20201203073335.0
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
