| 000 | 01217nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c149854 _d149854 |
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| 003 | ES-MaIEF | ||
| 005 | 20241004140935.0 | ||
| 007 | ta | ||
| 008 | 241002s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_972011 _aYoung Ran, (Christine) kim |
|
| 245 | 1 | 0 |
_aDigital barter taxes are good tax policy _c by Young Ran (Christine) Kim and Darien Shanske |
| 260 | _c2024 | ||
| 520 | _aYoung Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim argue that digital services taxes represent sound policy, and they address the most common policy objections. This is Part I of a two-part series. | ||
| 650 | 4 |
_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_970133 _aShanske, Darien |
|
| 773 | 0 |
_9172358 _oOP 138-Bis/2024/114/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 11, June 10 2024; p. 1635-1640 |
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| 942 | _cART | ||