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A new corporate tax by Reuven S. Avi-Yonah

By: Avi Yonah, Reuven Shlomo.
Material type: ArticleArticlePublisher: 2020Subject(s): IMPUESTO DE SOCIEDADES | SOCIEDADES | IMPUESTOS | REFORMA In: Tax Notes International v. 99, n. 4, July 27, 2020, p. 497-504Summary: In this article, the author argues for the development of a new corporate tax that would limit the power and regulate the behaviour of our largest corporations, which are monopolies or quasi-monopolies that dominate their fields and drive competitors out of business.
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OP 138-Bis/2020/99/4-4 (Browse shelf) Available OP 138-Bis/2020/99/4-4

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Resumen.

In this article, the author argues for the development of a new corporate tax that would limit the power and regulate the behaviour of our largest corporations, which are monopolies or quasi-monopolies that dominate their fields and drive competitors out of business.

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