EBOOK

Corporate Tax Shelters in a Global Economy: Why They Are a Problem and What We Can Do about It


€ 9,99
 
kartoniert
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Januar 2004

Beschreibung

Beschreibung

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

Pressestimmen

"Corporate tax shelters are usually thought of as impenetrable transactions, devoid of economic substance, devised by very smart people to confuse everyone through aggressive gaming of labyrinthine legal and tax rules. Dan Shaviro, a very smart person, has managed to produce a lucid tract on corporate tax shelters that combines economic substance and clear legal principles in a gamely manner. His contribution is accessible to scholars, practitioners, and policymakers and should serve as their roadmap in this increasingly important area." - Mihir A. Desai, Rock Center Associate Professor, Harvard Business School and faculty research fellow, National Bureau of Economic Research"
EAN: 9780844771823
ISBN: 0844771821
Untertitel: Sprache: Englisch.
Verlag: AMER ENTERPRISE INST PUBLIC PO
Erscheinungsdatum: Januar 2004
Seitenanzahl: 67 Seiten
Format: kartoniert
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