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In: Richard D. Pomp & Oliver Oldman, A Normative Inquiry into the Base of a Retail Sales Tax: Casual Sales, Used Goods, and Trade Ins, 43 Nat'l Tax J. 427 (1990)
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In: 20 Harv. Int'l L.J. 1 (1979)
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In: World development: the multi-disciplinary international journal devoted to the study and promotion of world development, Band 3, Heft 10, S. 751-763
In: Oliver Oldman & Richard D. Pomp, The Brain Drain: A Tax Analysis of the Bhagwati Proposal, 3 World Dev. 751 (1975), reprinted in Taxing the Brain Drain: A Proposal (J. Bhagwati and M. Partington eds. 1976)
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In: Harvard international law journal, Band 20, S. 1-60
ISSN: 0017-8063
In: Harvard international law journal, Band 15, S. 399-436
ISSN: 0017-8063
In: Latin American research review: LARR ; the journal of the Latin American Studies Association (LASA), Band 3, Heft 3, S. 5
ISSN: 0023-8791
In: Latin American research review, Band 3, Heft 3, S. 5-24
ISSN: 1542-4278
In 1961 twenty latin american countries signed a document which committed them "to reform tax laws, demanding more from those who have most, to punish tax evasion severely, and to redistribute the national income in order to benefit those who are most in need while, at the same time, promoting savings and investment and reinvestment of capital." Both before and since this declaration a great deal of research on taxation has been carried out in Latin America, and even more has been said about the "need" for tax "reform."
In: Economica, Band 36, Heft 141, S. 106