Design and Reform of Taxation Policy formatIsbn:Hardcover - 9780792320166 die Einkünfte dieser ausländischen Gesellschaften

die Einkünfte dieser ausländischen Gesellschaften unter bestimmten Voraussetzungen auch der heimischen Steuer zu unterwerfen

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Design and Reform of Taxation Policy formatIsbn:Hardcover - 9780792320166 die Einkünfte dieser ausländischen GesellschaftenG. Galeotti* and M. Marrelli** *Universita di Perugia **Universita di Napoli 1. The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity efficiency trade off etc .. Though at times considered as abstract and of little use in policy design, the issues it addresses are real ones and very