Is a one-book-system adequate? : a framework for tax law analysis under genuine uncertainty
Year of publication: |
2019
|
---|---|
Authors: | Schmiel, Ute ; Weitz, Alexander |
Subject: | ability to pay-principle | authoritative principle | equality of taxation | evolutionary analysis of tax law | evolutionary tax effects hypotheses | horizontal equity | vertical equity | Theorie | Theory | Steuergerechtigkeit | Tax fairness | Steuerrecht | Tax law | Evolutionsökonomik | Evolutionary economics | Steuerwirkung | Tax effects |
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