This volume provides a valuable overview of the current taxation of capital income, the arguments for and against consumption--based tax reform, the ... JW Diamond - 《Nationaltaxassociation》 被引量: 1发表: 2008年 污染稅與雙重紅利 We consider two cases: (1) capital income tax vs. pollutio...
Wealth taxDemocrat tax policyBernie SandersElizabeth Warrentop percenttargeted taxationbillionairemillionairefederal taxprogressive taxTaxing the wealthy is a hot issue among Democratic candidates for president. Sen. Elizabeth Warren (D-MA) is proposing an annual wealth tax on the richest houseSocial ...
The past two decades mark a swing in Western political economy back to several traditional values. Welfare reform in the Netherlands and the United States clearly rests on the principle of individual responsibility: the moral premise that those who choose not to help themselves are not entitled to...
本题第一空的Taxing wealthy people with the business tax instead of the individual income tax在句中做主语。第二空的不定式to close the wealth gap是对名词efforts的修饰限定。句意:征收富人的商业税而不是个人所得税削弱了政府减少贫富差距的努力。故B正确。考点:考查动名词和不定式用法点评:非谓语动词是指...
Each time Conservatives have cut the top rates of Income Tax or taxes on wealth the rich have paid more tax. When Margaret Thatcher and Nigel Lawson in budgets cut the top rate of Income Tax from 83% to 40% there were howls of protest from Labour about a loss of revenue and the ...
Taxing real property is outdated, because much of the state's wealth is in intellectual property. Despite committing billions of dollars, the state ... SG Day - 《Planning & Changing》 被引量: 5发表: 1989年 Intellectual Property Taxation: Need for a Comprehensive Policy and Law in India Tax...
Domicile of the entity who owns the wealth and income (residence) The study group concluded that only the source and residence were worth being recognized as fundamental principles of modern international tax system, which has survived to this day. However, the use of both principles stimulates a...
Over the past decades, many developed countries have experienced considerable increases in income and wealth inequality, led by an extraordinary concentrat... F Scheuer 被引量: 0发表: 2020年 TAXING THE SUPER RICH The article examines how wealthy Americans pay taxes at a lower rate than most wor...
income taxvalue added taxVATcapital income taxwealth taxcapital taxFor these reasons, we believe that consideration of evasion, avoidance, and administration is... | Article from Tax Law Review January 1, 2015GamageDavidSocial Science Electronic Publishing...
income taxvalue added taxVATcapital income taxwealth taxcapital taxPerhaps the most fundamental questions in tax legal scholarship concern debates about what should be the ideal tax base or tax bases. In particular, scholars hSocial Science Electronic Publishing...