Comments on wealth taxation electrónico comparing the systems in Algeria and France Djalel Maherzi and Youcef Ousidhoum
By: Maherzi, Djalel.
Contributor(s): Ousidhoum, Youcef.
Material type: ArticleSubject(s): RIQUEZA | PATRIMONIO | IMPUESTOS | DERECHO COMPARADO | ARGELIA | FRANCIA In: Bulletin for International Taxation v. 77, n. 7, July 2023, p. 276-280Summary: Wealth taxation is a controversial issue in the countries in which it is applied. In Algeria and in France, wealth taxation is being transformed in terms of its base and rates. These changes indicate political interference. It, therefore, is necessary to examine the effectiveness of wealth taxation in achieving equilibrium.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2023/7-1 (Browse shelf) | Available | BIT/2023/7-1 |
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Disponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF.
Wealth taxation is a controversial issue in the countries in which it is applied. In Algeria and in France, wealth taxation is being transformed in terms of its base and rates. These changes indicate political interference. It, therefore, is necessary to examine the effectiveness of wealth taxation in achieving equilibrium.
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