| 000 | 01201nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141157 _d141157 |
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| 003 | ES-MaIEF | ||
| 005 | 20230614152146.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_943255 _aGaroupa, Nuno |
|
| 245 | 0 |
_aDomestic tax arbitration _bsome economic considerations _c Nuno Garoupa |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the economic arguments for and against domestic tax arbitration. Beyond the standard benefits and costs widely discussed by the literature on private arbitration, he emphasizes two additional concerns: agency costs (because there is a significant principal-agent problem within the government) and fast lane effect (less public investment in improving tax courts). | ||
| 650 | 4 |
_942375 _aDERECHO TRIBUTARIO |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_928417 _aARBITRAJE |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 760-765 |
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| 942 | _cART | ||