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Working paper
In: (2004) 7(2) Journal of Australian Taxation 196-250
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In: (1995) 6(4) Journal of Banking and Finance Law and Practice 285-296
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In: Cambridge Tax Law Series
In: Cambridge tax law series
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management
In: (2022) 108(3) Tax Notes International 331-333
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In: (;2022); 107(;6); Tax Notes International 671-673
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In: (2022) 106(3) Tax Notes International 401-403
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In: (2022) 106(11) Tax Notes International 1417-1420
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In: (2021) 104(8) Tax Notes International 909-912
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In: (2021) 102(7) Tax Notes International 935-938
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In: (2020) 99 Tax Notes International 755-760
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In: (2020) 100(5) Tax Notes International 679-683
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In: in Kerrie Sadiq, Adrian Sawyer and Bronwyn McCredie (eds.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions (Birmingham: Fiscal Publications, 2019) 1-24
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In: Canadian Tax Journal/Revue fiscale canadienne, Band 67, Heft 1
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