Regimes Simplificados (II Parte)
In this paper, the authors analyze simplified schemes of income taxation in Italy, Germany, France and the USA. For each case, the analysis focuses on whether the tax base, by means of the simplified taxation scheme, is still formed by real income or by some other economic fact, which can work as an...
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| Format: | article |
| Language: | por eng |
| Published: |
2009
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| Online Access: | http://hdl.handle.net/10198/1168 |
| Country: | Portugal |
| Oai: | oai:bibliotecadigital.ipb.pt:10198/1168 |