Reforming capital income taxation. (2019)

• Record Type: Book
• Further Information: Note: Edited by Horst Siebert.
• Other Names: Siebert, Horst, 1938-2009; Universität Kiel., Institut für Weltwirtschaft.
• Contents: I. Allocation and taxation -- II. Taxation and capital flows -- III. The harmonization issue -- IV. Restructuring capital income taxation.
• Publisher Details: Place of publication not identified : Routledge
• Publication Date: 2019
• Extent: 1 online resource (300 pages)
• Subjects: 336.2 UKD; Capital levy -- European Economic Community countries; Income tax -- European Economic Community countries; Impôt sur le capital -- Pays de l'Union européenne; Impôt sur le revenu -- Pays de l'Union européenne; Réformes fiscales; UE/CE Etats membres; Impôt sur les revenus des capitaux; Analyse comparative; Capital levy; Income tax; Einkommensteuerrecht; Einkommensteuerreform; Entwurf; Kapitaleinkünfte; Kapitalertragsteuer; Reform; Unternehmen; Kapitalertragsteuer; Steuerreform; Theorie; Deutschland; EU-Staaten; Europe -- European Economic Community countries; Kiel <1989>; Kongress -- Kiel -- 1989; Aufsatzsammlung; Kongress
• Languages: English
• ISBNs: 9781000309362; 1000309363
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.