| 000 | 01288nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c138439 _d138439 |
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| 003 | ES-MaIEF | ||
| 005 | 20230103134615.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_940985 _aShaviro, Daniel Nathan |
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| 245 |
_aGoodbye to all that? _bA requiem for the destination-based cash flow tax _c Daniel Shaviro |
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| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author addresses the destination-based cash flow tax, which was recently proposed as a tax reform option in the United States, compares it to its forebears, the flat tax and the X-tax, and concludes that although its substance has potential merit, it does not warrant further consideration in tax policy debate. | ||
| 650 | 4 |
_940658 _aCONSUMO |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
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| 650 | 4 |
_917730 _aAJUSTES FISCALES EN FRONTERA |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 4/5 (Special issue), 2018, p. 248-258 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||