Tax Design Goals and How to Use Them

This article discusses theoretical and applied versions of tax design goals for single tax-base systems as well as for their real-world embodiments, including mixed-tax-base systems. It concludes that traditional tax goals like equity and neutrality must be revisited and broken down into sub-goals when applied to mixed-tax-base systems

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Year of publication:	2020
Authors:	Utz, Stephen
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (14 p)
Series:	Tax Design Goals and How to Use Them ; 157 Tax Notes 1739, December 18, 2017
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 18, 2017 erstellt
Other identifiers:	10.2139/ssrn.3634099 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014095769