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国外现金流量税研究情况介绍 被引量:2

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作者 朱为群
机构地区 上海财经大学
出处 《税务研究》 CSSCI 北大核心 2001年第6期42-45,共4页
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参考文献7

  • 1Fisher ,Irving ,and Herbert W.Fisherf.J Constructive Income Taxation .New York.Harper and Brotheers.1942
  • 2Nicholas Kaldor.《An Expenditure Tax》.Orgnally published in 1995 by George Allen & Unwin Ltd.Reprinted in 1977 by Greenwood Press Inc.
  • 3Andrews,William .D.A Consumption-typer or Cash Flow Persomal Income Tio.Havard Law Review 1974
  • 4U.S.Treasury Department:Blueprints for Bavic Tax Reform .Washington D.C.Government Printing Office,1977.
  • 5Mervyn A.King:The Cash-flow Corporate Income Tax.In The Effects of Taxation on Capital Accumulation.pp.378.Edited by Martin Feldstein.The University of Chicago Press,1987
  • 6迈克尔·J·博斯金(美).《美国税制改革前沿》,经济科学出版社1997年版,第27页
  • 7Hall,Robert E,and Alvin Rabushka:Low Tax.Simple Tax,Flat Tax.New York:Mcgraw-Hill Book Co.,1983

同被引文献19

  • 1安体富,王海勇.世界性公司所得税改革趋势及对我国的启示[J].涉外税务,2007(1):15-23. 被引量:18
  • 2OEOD.2007,Tax Policy Studies: Fundamental Reform of Corpor&to Income Tax.
  • 3Michael P. Devereux & Peter Birch Sprensen, 2005,The Corporate Income Tax International Trends and Options for Fundamental Reform.
  • 4Business Strategy Research Center, 2007,The Urgent Need for & Reduction in Japan's Corporation Tax Rate.
  • 5Robin Speed, 2003 , An Internationally Corporate Tax System for Austrilia,Journal of International Taxation, 10.
  • 6Robin Speed,2003, An Internationaliy Corporate Tax System for Australia, Journal of International Taxation, 10.
  • 7HM Treasury,2005, Oorporation Tax Reform, A Consultation Document.
  • 8Scott A.Hodge,2005 The U.S. Corporate Income Tax System: Once a World Leader, Now A Millstone Around the Neck of American Business.
  • 9Business Strategy Research Center, 2007, The Urgent Need for & Reduction in Japan' s Corporation Tax Rate.
  • 10C.D. Howe Institute, 2007,Tax Competiveness Report -A Call for a Comprehensive Tax Reform.

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