| 000 | 01225nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c142567 _d142567 |
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| 003 | ES-MaIEF | ||
| 005 | 20220519105702.0 | ||
| 007 | ta | ||
| 008 | 200910s2020 ne ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | 0 | _aeng | |
| 100 | 1 |
_968248 _aBrooks, Kim |
|
| 245 | 0 | 0 |
_aPortrait of a tax transplant artist _c Kim Brooks |
| 260 | _c2020 | ||
| 504 | _aBibliografía | ||
| 520 | _aThis article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws. | ||
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 773 | 0 |
_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x0165-2826 _gvolume 48, issues 8-9, August-September 2020, p. 698-707 |
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| 942 | _cART | ||