000 | 01174nab a2200253 c 4500 | ||
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999 |
_c141222 _d141222 |
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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 |