Taxing gratuitous transfers under a consumption tax
Year of publication: |
1996
|
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Authors: | Dodge, Joseph M. |
Published in: |
Tax law review. - New York, NY : Univ. School of Law, ISSN 0040-0041, ZDB-ID 702702-3. - Vol. 51.1996, 3, p. 529-599
|
Subject: | Verbrauchsteuer | Excise tax | Lohnsteuer | Wage tax | Konsumorientierte Besteuerung | Consumption-based taxation | Intergenerationale Übertragung | Intergenerational transfer | Steuertheorie | Theory of taxation | Theorie | Theory | USA | United States |
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