| 000 | 01249nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146247 _d146247 |
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| 003 | ES-MaIEF | ||
| 005 | 20220825120804.0 | ||
| 007 | ta | ||
| 008 | 220825t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_954876 _aDagan, Tsilly |
||
| 245 | 0 |
_aKlaus Vogel Lecture 2021 _helectrónico _bUnbundled tax sovereignty : refining the challenges _c Tsilly Dagan |
|
| 500 | _aResumen. | ||
| 520 | _aThis lecture argues that globalization is altering the interaction between states and their constituents. Taxpayers’ mobility and their ability to consume public goods and services a-la-carte threatens to transform taxpayers from equal members of a political community into consumers of public goods and services. States should therefore reconfigure their social contracts with their constituents to ensure the continued legitimacy of their sovereignty. | ||
| 650 | 4 |
_936211 _aGLOBALIZACION (ECONOMIA) |
|
| 650 | 4 |
_941169 _aCONTRIBUYENTES |
|
| 650 | 4 |
_940546 _aCONDUCTA |
|
| 650 | 4 |
_948448 _aSOBERANIA |
|
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
|
| 773 | 0 |
_9167744 _oBIT/2022/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 7, 2022, 11 p. |
|
| 942 | _cRE | ||