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Sistemas fiscales en la OCDE
:
evolución reciente, competencia y convergencia
Autores:
Vito Tanzi
Localización:
Papeles de economía española
,
ISSN
0210-9107,
Nº 125-126, 2010
(Ejemplar dedicado a: Claves actuales de la fiscalidad del futuro),
págs.
1-17
Idioma:
español
Texto completo no disponible
(Saber más ...)
Dialnet Métricas
:
5
Citas
Referencias bibliográficas
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BECKER, Gary (2006), «Tax complexity and the cost of compliance», The Becker-Posner Blog, 16 de abril.
BIRD, Richard y GENDRON, Pierre (2007), The VAT in Developing and Transitional countries, Cambridge, Cambridge University Presss.
BRILL, Alex, y Kevin A. HASSETT (2007), «Revenue-maximizing corporate income taxes: The Laffer curve in OCDE countries», AEI Working Paper...
BOADWAY, Robin (2005), «Income tax reform in a globalized world. The case for a dual income tax», en Journal of Asian Economics, 16: 910-927.
CERIANI, Vieri (2009), «Comments on methodologies for measuring the VAT gap», mimeo, Roma, 9 de febrero.
CLARK, Colin (1964), Taxmanship: Principles and proposals for the reform of taxation, Hobert paper 26, Londres, Institute of Economic Affairs.
CLAUSING, Kimberly A. (2007), «Corporate tax revenue in OCDE countries», International Tax and Public Finance, 14: 115-133.
CONGRESSIONAL BUDGET OFFICE (United States) (2005), Corporate Income Tax Rules, noviembre.
EBRILL, Liam; Michael KEEN; Jean Paul BODIN, y Victoria SUMMERS (2001), The Modern VAT, IMF.
EDWARDS, Chris (2006), «Income tax rife with complexity and inefficiency» en Tax and Budget, Bulletin of the Cato Institute, n.º 3, abril,...
HALL Robert, y Alvin RABUSHKA (1985), The Flat Tax, Stanford, Hoover Institution Press.
HODGE Scott A.; J. Scott MOODY, y Wendy P. WARCHOLIK (2006), «The rising cost of complying with the Federal Income Tax,» Tax Foundation Special...
KAY, J.A., y M.A. KING (1978), The British Tax System, Oxford University Press.
KREVER, R. (2003), «Taming complexity in Australian income tax», The Sydney Law Review, vol. 25: 67-505.
MCKERCHAR, Margaret (2007), «Tax complexity and its impact on tax compliance and Tax Administration in Australia», The IRS Research Bulletin,...
MOODY, J. Scoot (2000), «The impact of tax complexity on small businesses» Tax Foundation Special Brief, septiembre.
NATIONAL TAXPAYER ADVOCATE (USA) (2005), Report to Congress.
SCHENK, Alan, y Oliver OLDMAN (2007), Value Added Tax: A Comparative Approach, Cambridge University Press.
SLAY, Ben (2009), «Some early lessons on tax and social reform from New EU member states)), ponencia presentada en la conferencia sobre Tax...
SORENSEN, Peter B. (1994), «From the global income tax to the dual income tax; recent reforms in the nordic countries», lnternational Tax...
STEINMO, Sven (1993), Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State, Yale University Press.
TAIT, Alan A. (1988), Value Added Tax: lnternational Practice and Problems, Washington, International Monetary Fund.
TANZI, Vito (1969), The lndividual lncome Tax and Economic Growth, Johns Hopkins University Press.
TANZI, Vito (1980a), lnflation and the Personal lncome Tax, Cambridge University Press.
TANZI, Vito (1980b), «Underground economy in the United States: Estimates and implications», Banca Nazionale del Lavoro, Quarterly Review,...
TANZI, Vito (1987), «The response of other industrial countries to the U.S. tax Reform Act», National Tax Journal, vol. XL, n.º 3, septiembre:...
TANZI, Vito (1995), Taxation in an lntegrating World, Washington, The Brookings Institution.
TANZI, Vito (1999), «Does the world need a World Tax Organization?», en The Economics of Globalization, Amaf RAZIN y Efraim SADKA (eds.),...
TANZI, Vito (2008), «Globalization, tax systems, and the architecture of the global economic system», en Vito TANZI, Alberto BARREIX y Luiz...
TANZI, Vito, y Ludger SCHUKNECHT (2000), Public Spending in the 20th Century, Cambridge University Press.
TAXATION INSTITUTE OF AUSTRALIA (2006), «The Taylor Report: A report on measures to combat rising compliance costs through reducing tax law...
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