Young Ran, (Christine) kim

Digital barter taxes are good tax policy / by Young Ran (Christine) Kim and Darien Shanske .-- , 2024

Young Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim argue that digital services taxes represent sound policy, and they address the most common policy objections. This is Part I of a two-part series.


IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
ECONOMÍA DIGITAL
COMERCIO ELECTRONICO
ESTADOS UNIDOS


Shanske, Darien

Tax Notes International 1048-3306 v. 114, n. 11, June 10 2024; p. 1635-1640

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