34 BAS
Analítico de Monografia
5037
MACKIE III, James B.
Tax policy design in a global 21st century economy / James B. Mackie III
In: Homenagem a José Guilherme Xavier de Basto - Organiz. por J.L. Saldanha Sanches e António Martins.- [Coimbra] : Coimbra Editora, 2006. - p.305-317 ; 23cm. - ISBN 972-32-1396-6.-
DIREITO DA ECONOMIA, SISTEMA FINANCEIRO INTERNACIONAL, SISTEMA FISCAL, POLÍTICA FISCAL, IMPOSTO
- Índice: 1.The basic rule for tax policy: broad tax base, low tax rate. 2.Ambiguities in the design of a good tax system - Low Rates vs. Equity - The Most Efficient Base: Income or Consumption? - Broad Base vs. Efficiency - Broad Base vs. Simplicity - Broad Base vs. Equity. 3.The Internationalization of the World Economy - Source Based Taxes on Capital Income - Residence Based Taxes on Capital Income - Tax Competition for Capital - Simplicity, Transparency and Stability. 4.Conclusion.