000 01357nab#a2200289#c#4500
003 IEF
005 20180219170110.0
008 170811s2017 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aSawyer, Adrian John
_940041
245 _aUS Tax Reform
_b is there likely to be " real " simplification ?
_c AdrianJ. Sawyer
_hElectrónico
260 _c2017
500 _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650 4 _aSISTEMA FISCAL
_948426
650 4 _aTRIBUTOS
_948618
650 4 _aIMPUESTOS
_947460
650 4 _aPOLITICA FISCAL
_948067
650 4 _aREFORMA
_910750
650 4 _aREDUCCIONES TRIBUTARIAS
_948221
650 4 _aESTADOS UNIDOS
_942888
520 _aPresident Donald Trump's proposed reforms, which are long on rhetoric and short on detail, would affect almost every individual and corporate in the United States, leading to lower income tax, especially for the wealthy and larger businesses, and significant spill-over effects beyond the United States. This article focuses on the extent to which the proposed changes may reduce complexity and facilitate simplification.
773 0 _tBulletin for International Taxation
_gv. 71, n. 6a, June 2017
942 _cART
942 _z148449
999 _c102948
_d102948