This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the world.
This useful guide aims to identify the legal issues that arise in the drafting of tax laws and to examine the various solutions which have been devised in national legislation. A comparative tax law bibliography and a bibliography of the national tax laws of IMF member countries are included in appendix.
Its practical nature and the general scope of its discussion will make it a valuable tool not only for officials in developing and transition countries and their advisors, but also for students, academics and practitioners with an interest in comparative tax law.
A two-volume paperback edition of this work was published by the IMF in 1996 and 1998.
Frey , Bruno S. and Hans - Jürgen Ramser , 1976 , The political business cycle : A comment , Review of Economic Studies 43 ... Kramer , Gerald H. , 1971 , Short - run fluctuations in U.S. voting behavior , 1896–1964 , American Political ...
The fact that higher welfare benefits result in more young single mothers ' setting up their own households ( Ellwood and Bane 1985 ) implies that these Census estimates are somewhat downwardly biased . Nonetheless , the results using ...
... Jr. Resident Scholar Randall Lutter Resident Scholar John H. Makin Resident Scholar ; Director , Fiscal Policy Studies Allan H. Meltzer Visiting Scholar Joshua Muravchik Resident Scholar Charles Murray Bradley Fellow Michael Novak ...
The Benefits or Costs of EU Membership Brian Hindley & Martin Howe Occasional Paper 99 ( new edition ) ; ISBN 0 255 36502 0 £ 10.00 Buckingham at 25 Freeing the Universities from State Control Edited by James Tooley Readings 55 ; ISBN 0 ...
Richard Lynn, Tatu Vanhanen, M. Stuart Arthur J. Vidich ... We use the Pearson correlation coefficient ( r ) to measure the strength of relationship between national IQs and measures of economic growth and development .
McQuay - Perfex Kennametal , Inc. Nalco Chemical Pullman PPG Industries Ingersoll Rand Buckeye Int'l Rogers Corp. Dennison Mfg . Robbins & Meyers Illinois Tool Works Pepsico , Inc. Rexnord , Inc. Ex - Cell - o Diamond Shamrock Tenneco ...
一個談經濟學的愛情故事,也極富教育意義 市場是一隻「看不見的手」, 而資本主義也有一顆「看不見的心」, 規律地跳動著, 默默在改善人類的生活。 ...
This book examines the role and utilization of workplace 'space': how it is organized; how it can reflect organisational values; how it can affect employee identities; and the many ways in which the physical environment can influence and ...
Max Weber , The Protestant Ethic and the Spirit of Capitalism * ( G. Allen and Unwin , London , 1930 ) is another classic in the field , but somewhat more demanding of the reader . The person who wants a less specialized overview of the ...
هل تود أن تتدفق مصادر الدخل المتعدد إلى حياتك؟ إذا وافقت على ذلك فسوف تستفيد من الكتاب الجديد لروبرت ج.آلين(مصادر الدخل المتعدد)، من ...