| 000 | 01181nab#a2200301#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219155519.0 | ||
| 008 | 170811s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aBarnes, Peter _93739 |
|
| 245 |
_aThe destination - based cash flow tax is a VAT ? _c Peter A. Barnes and H. David Rosenbloom _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aSISTEMA FISCAL _948426 |
|
| 650 | 4 |
_aTRIBUTOS _948618 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aREFORMA _910750 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 520 | _aIn this article, the authors explain why it is misleading to analogize the border feature in the House Republicans' destination-based cash flow tax with the border adjustment found in most VATs. | ||
| 700 | 1 |
_aRosenbloom, H. David _964356 |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6a, June 2017 |
|
| 942 | _cART | ||
| 942 | _z148439 | ||
| 999 |
_c49324 _d49324 |
||