haku: @author McLure, C. E. Jr. / yhteensä: 1
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| Tekijä: | McLure, C. E. Jr. |
| Otsikko: | International: Economic integration and European taxation of corporate income at source: Some lessons from the U.S. experience. |
| Lehti: | European Taxation
1989 : VOL. 29:8, p. 243-250 |
| Asiasana: | EUROPEAN INTEGRATION INCOME TAX CORPORATION TAX USA |
| Kieli: | eng |
| Tiivistelmä: | Review of income assessment as EC`92 approaches, and suggested use of US experience in corporate income taxation. Federal limitations on state tax policy. Unitary taxation. The rationale for unitary combination. The unitary controversy. Relevance for Europe. European choices. The question of oil. Economic effects. Revenues. Incentive effect. Equity. |
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