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European taxation journal

 

  

 

European taxation journal

European taxation journal , J. 14 treaties between Member States is nearly comprehensive,17 and many countries grant relief unilaterally, juridical double taxation still occurs in the Community due to diverging interpretations of treaty provisions by the contracting Member States. His argument is based on the hypothesis that democracies can increase direct taxation, such as income taxes and capital taxes, due to increased compliance of taxpayers and also because there is a diffusion Journal of Taxation ISO4 Standard-Abkürzung: "J. Tax. . The author observes American and European models of legal regulation of electronic commerce. CrossRef Google Scholar Lindhe, T. Abstract In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues. ISO 4 (Information and documentation – Rules for the abbreviation of title words and titles of publications) ist ein internationaler Standard der Internationalen Organisation für Normung (ISO), der ein einheitliches System zur Abkürzung von Publikationen wie wissenschaftlichen Welcome to the RAND Journal of Economics. The article defines the main levels of taxation in Switzerland and outlines the benefits of using such a system of legal regulation of taxation. “Taxation, Corporate Financial Policy and the Cost of Capital: a Comment,” Journal of Public Economics 4, 271–79. öberg. European Centre for International Political Economy (ECIPE) will use the information you provide on this form to be in touch with you and to provide updates and marketing. Södersten and A. ". Please cite the corresponding journal article. Marketing Permissions. Journal Article. The purpose of the RAND Journal of Economics, formerly the Bell Journal of Economics, is to support and encourage research in the behavior of regulated industries, the economic analysis of organizations, and more generally, applied microeconomics. com, Elsevier’s leading platform of peer-reviewed scholarly literatureIn contrast, integration into global markets has not been associated either with reductions in capital tax rates, or with shifts in the burden of taxation from capital to consumption and labor income. CORDIS provides information on all EU-supported R&D activities, including programs (H2020, FP7 and older), projects, results, publications. 66 COLUMBIA JOURNAL OF EUROPEAN LAW [Vol. Click for more. The link of the necessity of taxation of electronic commerce and the observance of the human right to taxes Read the latest articles of European Economic Review at ScienceDirect. Moreover, countries with greater inflows and outflows of foreign direct investment tend to tax capital more heavily European taxation journal