| 000 | 01251nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c144491 _d144491 |
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| 003 | ES-MaIEF | ||
| 005 | 20210805103808.0 | ||
| 007 | ta | ||
| 008 | 210804t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968595 _aAhrens, Leo |
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| 245 |
_aTranscending tax competition _bhow financial transparency enables governments to tax portfolio capital _c Leo Ahrens, Lukas Hakelberg & Thomas Rixen |
||
| 260 | _c2021 | ||
| 500 | _aDiponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article the authors argue that recent increases in financial transparency have curbed competitive constraints on personal income taxation, thereby allowing governments to set tax rates according to domestic priorities. | ||
| 650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
|
| 650 | 4 |
_940318 _aCOMPETENCIA FISCAL NOCIVA |
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| 650 | 4 |
_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 700 | 1 |
_969156 _aHakelberg, Lukas |
|
| 700 |
_954282 _aRixen, Thomas |
||
| 773 | 0 |
_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 551-556 |
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| 942 | _cART | ||