| 000 | 01255nab#a2200301#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219155814.0 | ||
| 008 | 170814s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSullivan, Martin _931783 |
|
| 245 |
_aUnlike VAT, cash flow tax helps exports, hits imports _c Martin A. Sullivan _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 |
_aAJUSTES FISCALES EN FRONTERA _917730 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 520 | _aIn this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of arecent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled The Role ofBorder Adjustments in International Taxation. | ||
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6a, June 2017 |
|
| 942 | _cART | ||
| 942 | _z148462 | ||
| 999 |
_c51536 _d51536 |
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