The "liquid income taxation system" and geen economic energy Marco Versiglioni
By: Versiglioni, Marco.
Material type: ArticlePublisher: 2019Subject(s): INGRESOS FISCALES | RETENCIONES TRIBUTARIAS | IMPUESTOS | ENERGÍAS RENOVABLES In: Bulletin for International Taxation v. 73, n. 9, September 2019Summary: This article argues that a new way of taxing business income (‘LITS’) based on a new concept of taxable income (‘liquid income’) and a new type of withholding tax (‘business withholding tax’) could produce the ‘economic energy' indispensable to overcoming the current crisis without resorting continually to public finances.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/9-5 (Browse shelf) | Available | BIT/2019/9-5 |
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Resumen.
This article argues that a new way of taxing business income (‘LITS’) based on a new concept of taxable income (‘liquid income’) and a new type of withholding tax (‘business withholding tax’) could produce the ‘economic energy' indispensable to overcoming the current crisis without resorting continually to public finances.
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