Conceptual problems of the corporate tax: Swiss and comparative aspects
ContributorsLideikyte-Huber, Giedre
DirectorsOberson, Xavier; Peter, Henry
Defense date2017-02-21
Abstract
Keywords
- Corporate taxation
- Corporate tax
- Profit tax
- Ability to pay
- Ability-to-pay
- Economic incidence
- Economic incidence of the corporate tax
- Marginal utility
- Swiss corporate tax
- US corporate tax
- Ability to pay of a legal entity
- Juridical person
- Legal person
- History of corporate tax
- Entity classification for tax
- Business income taxation
- Distortion of individual income tax
- Effects of the corporate tax
Affiliation entities
Citation (ISO format)
LIDEIKYTE-HUBER, Giedre. Conceptual problems of the corporate tax: Swiss and comparative aspects. Doctoral Thesis, 2017. doi: 10.13097/archive-ouverte/unige:95045
Main files (1)
Thesis
Identifiers
- PID : unige:95045
- DOI : 10.13097/archive-ouverte/unige:95045
- URN : urn:nbn:ch:unige-950450
- Thesis number : D. 933