000 01174nab a2200253 c 4500
999 _c141222
_d141222
003 ES-MaIEF
005 20191003182100.0
007 ta
008 191002s2019 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _952130
_aVersiglioni, Marco
245 5 _aThe "liquid income taxation system" and geen economic energy
_c Marco Versiglioni
260 _c2019
500 _aDisponible únicamente en formato electrónico. Acceso por claves.
500 _aResumen.
520 _aThis article argues that a new way of taxing business income (‘LITS’) based on a new concept of taxable income (‘liquid income’) and a new type of withholding tax (‘business withholding tax’) could produce the ‘economic energy' indispensable to overcoming the current crisis without resorting continually to public finances.
650 4 _947378
_aINGRESOS FISCALES
650 4 _948294
_aRETENCIONES TRIBUTARIAS
650 4 _aIMPUESTOS
_947460
650 4 _aENERGÍAS RENOVABLES
_950788
773 0 _9161165
_oBIT/2019/9
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 73, n. 9, September 2019
942 _cRE