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

Lideikyte-Huber, Giedre

Livre

Français

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

Contributeurs/tricesLideikyte-Huber, Giedre

Nombre de pages376

Maison d'éditionAmsterdam : International Bureau for Fiscal Documentation (IBFD)

Date de publication2019

Résumé

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.

Mots-clés

Corporate tax
Corporate taxation
Tax justice
Fiscal redistribution
Tax fairness
Ability to pay
Ability-to-pay
Swiss corporate tax
US corporate tax

Structure d'affiliation

Faculté de droit / Département de droit commercial

Financement

Swiss National Science Foundation - DocMobility

Citation (format ISO)

LIDEIKYTE-HUBER, Giedre. Conceptual Problems of the Corporate Tax. Swiss-US Comparative Analysis. Amsterdam : International Bureau for Fiscal Documentation (IBFD), 2019.

Book (Published version)

Identifiants

PID : unige:134901

ISBN978-90-8722-513-1

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Création22/04/2020 18:58:00

Première validation22/04/2020 18:58:00

Heure de mise à jour15/03/2023 21:32:07

Changement de statut15/03/2023 21:32:07

Dernière indexation17/01/2024 09:39:44

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

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.

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