Book
French

Conceptual Problems of the Corporate Tax. Swiss-US Comparative Analysis

Number of pages376
PublisherAmsterdam : International Bureau for Fiscal Documentation (IBFD)
AwardPrix Edgar Aubert 2017-2018; Edgar Aubert Award 2017-2018
Publication date2019
Abstract

This book, based on the author's PhD dissertation, explores these questions via a thorough analysis of the Swiss and US corporate tax systems, considering legal, economic and philosophical aspects.

Keywords
  • Corporate tax
  • Corporate taxation
  • Tax justice
  • Fiscal redistribution
  • Tax fairness
  • Ability to pay
  • Ability-to-pay
  • Swiss corporate tax
  • US corporate tax
Funding
  • Swiss National Science Foundation - DocMobility
Citation (ISO format)
LIDEIKYTE-HUBER, Giedre. Conceptual Problems of the Corporate Tax. Swiss-US Comparative Analysis. Amsterdam : International Bureau for Fiscal Documentation (IBFD), 2019. doi: 10.59403/1gkq6fr
Main files (1)
Book (Published version)
accessLevelPrivate
Identifiers
ISBN978-90-8722-513-1
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Technical informations

Creation22/04/2020 18:58:00
First validation22/04/2020 18:58:00
Update15/01/2026 14:00:53
Status update15/01/2026 14:00:53
Last indexation15/01/2026 14:02:32
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